煤炭企業(yè)基建財(cái)務(wù)管理存在的問(wèn)題與對(duì)策

摘  要

隨著我國(guó)經(jīng)濟(jì)體制改革不斷變化發(fā)展，國(guó)家對(duì)于基建項(xiàng)目有了越來(lái)越多的重視，其財(cái)務(wù)管理更是直接關(guān)系到我國(guó)基建項(xiàng)目建設(shè)的順利實(shí)施，隨著現(xiàn)代企業(yè)制度的不斷完善，煤炭企業(yè)在管理模式上和經(jīng)營(yíng)方式上都必須要進(jìn)行相應(yīng)的調(diào)整。傳統(tǒng)的基建財(cái)務(wù)管理模式已經(jīng)遠(yuǎn)不能滿足當(dāng)代社會(huì)經(jīng)濟(jì)體制的需求，所以財(cái)務(wù)管理也應(yīng)該由傳統(tǒng)模式改向決策管理與規(guī)范化管理相結(jié)合的管理模式轉(zhuǎn)換，建立起以財(cái)務(wù)管理為中心的經(jīng)營(yíng)體制，用以實(shí)現(xiàn)煤炭企業(yè)的可持續(xù)發(fā)展。

 本文通過(guò)對(duì)煤炭企業(yè)基建項(xiàng)目的特點(diǎn)的闡述，明白了建立健全財(cái)務(wù)管理體制，提高財(cái)務(wù)管理水平是煤炭企業(yè)長(zhǎng)遠(yuǎn)健康發(fā)展的必然舉措。通過(guò)對(duì)煤炭企業(yè)基建財(cái)務(wù)管理相關(guān)問(wèn)題進(jìn)行一些列的討論和研究，發(fā)現(xiàn)煤炭企業(yè)在基建財(cái)務(wù)管理中出現(xiàn)的具體問(wèn)題，和相關(guān)財(cái)務(wù)管理人員進(jìn)行商討，提出相應(yīng)的解決方案和對(duì)策，盡量做到讓企業(yè)減少資金浪費(fèi)，促進(jìn)煤炭企業(yè)更好的發(fā)展。

關(guān)鍵字：煤炭企業(yè)，財(cái)務(wù)管理，基本建設(shè)

Problems and countermeasures of financial management of capital construction in coal enterprises

Abstract

As China's evolving economic system reform, national infrastructure projects increasingly focus its financial management is directly related to the smooth implementation of the construction of infrastructure projects in China, along with the perfect modern enterprise system in coal enterprise management mode and management methods must be adjusted to be on. Traditional infrastructure financial management has been far from it meet the needs of contemporary socio-economic institutions, financial management should also be tapped by the traditional pattern of strategic management and management of standardization management of combined mode, establish financial management-centered management system, to achieve sustainable development of the coal enterprises.

Based on the description of the characteristics of the coal enterprise infrastructure projects, understand that the establishment of a sound financial management system and improve financial management level is long-term and healthy development of the coal enterprises must move. Through the infrastructure of coal enterprises to a series of discussions on issues related to financial management and research, found in financial management of capital construction in coal enterprise's specific issues, discussed the matter and related financial managers, propose appropriate solutions and strategy, enables the enterprise to reduce the waste of funds as possible to promote better development of coal enterprises.

Keywords：Coal enterprises    Financial management    Capital construction      

目  錄

本科畢業(yè)論文（設(shè)計(jì)） I

1  引言 V

1.1 研究背景 V

1.2 研究意義 V

2  基建財(cái)務(wù)管理相關(guān)理論概述 2

2.1  基建財(cái)務(wù)管理概述 2

2.2  煤炭企業(yè)基建財(cái)務(wù)管理概述 2

3  煤炭企業(yè)基建財(cái)務(wù)管理存在的問(wèn)題 5

3.1  財(cái)務(wù)管理體制需提高 5

3.2  財(cái)務(wù)監(jiān)督控制力不夠 5

3.3  財(cái)管人員專業(yè)素質(zhì)有待提高 6

3.4  案例分析---以重慶煤炭有限責(zé)任公司為例 6

3.4.1  應(yīng)收賬款管理存在的問(wèn)題 7

3.4.2  基建財(cái)務(wù)方面存在的問(wèn)題 7

3.4.3  企業(yè)管理者的短期行為 8

4  加強(qiáng)煤炭企業(yè)基建財(cái)務(wù)管理的對(duì)策 10

4.1  更新財(cái)務(wù)管理理念 10

4.2  完善企業(yè)內(nèi)部控制 10

4.3  強(qiáng)化財(cái)務(wù)風(fēng)險(xiǎn)意識(shí) 11

4.4  提高成員的積極性 11

結(jié)  論 13

致  謝 14

參考文獻(xiàn) 15