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论文编号：	12464
作者编号：	2320180567
上传时间：	2021/6/11 20:09:24
中文题目：	基于业财融合的TJ水务公司财务管控研究
英文题目：	Research on Financial Control of TJ Water Company based on Business and Finance Integration
指导老师：	程新生
中文关键字：	业财融合；财务管控；全面预算管理；流程管理
英文关键字：	Integration of business and finance; Financial management and control; Comprehensive budget management ; Process management
中文摘要：	2016年财政部提出“利用管理会计工具方法，将财务和业务等有机融合”，随着互联网、物联网、大数据等科学技术的迅猛发展，为企业实现业务和财务的融合提供了技术手段，许多企业加快了业务和财务相融合的模式变革速度，试图通过业务融合的财务管控模式提升企业的管控能力。TJ水务公司在提升水务企业社会管理和公共服务能力的同时，努力加强业财融合的建设，希望通过财务管控模式的创新提升公司整体经营管理水平，提高经济效益，有效防范财务风险。 本文首先研究了业财融合、财务管控以及二者相结合的相关概念和理论基础，然后对TJ水务公司的基本情况和财务管控现状进行分析，发现其在组织架构、预算管理和资金管控方面还存在着一些问题。业财融合可以看成业务融入财务，更主要的是财务主动嵌入业务，所以针对财务管控中出现的问题，TJ水务公司财务部首先对自身进行组织变革，重构财务组织、重新定义财务职能，抓住财务管控中预算和资金这两个和业务联系最紧密的环节，通过全面预算管理加强对预算内容和过程的管控，设计具有水务公司特色的预算考核指标充分调动经营者积极性。通过调整业务流程加强资金的集中管控，并且控制住水费的资金来源渠道，加强资金支出业务的监管，来进一步实现基于业财融合的财务管控。 目前，研究业财融合或财务管控的文献较多，但将两者结合研究的文献还比较少见，本文希望为其他正在寻求财务管控模式变革的企业提供出创新性的实践参考。
英文摘要：	In 2016, the Ministry of Finance proposed "using management accounting tools and methods to organically integrate finance and business". With the rapid development of Internet, Internet of things, big data and other science and technology, it provides technical means for enterprises to realize the integration of business and finance. Many enterprises speed up the transformation speed of the integration mode of business and finance, and try to improve the financial management and control mode through business integration Enhance the management and control ability of enterprises. While improving the social management and public service capacity of water enterprises, TJ water company strives to strengthen the construction of industry finance integration, hoping to improve the overall operation and management level of the group through the innovation of financial control mode, improve economic benefits and effectively prevent financial risks. This paper first studies the related concepts and theoretical basis of industry finance integration, financial control and the combination of the two, then analyzes the basic situation and financial control status of TJ water company, and finds that there are still some problems in its organizational structure, budget management and capital control. The integration of industry and finance can be seen as the integration of business into finance, and more importantly, finance is actively embedded into business. Therefore, in view of the problems in financial control, the Finance Department of TJ water company first carries out organizational reform, reconstructs the financial organization, redefines the financial functions, and grasps the budget and capital, the two links most closely related to business in financial control, Through the comprehensive budget management, strengthen the management and control of the budget content and process, design the budget assessment indicators with the characteristics of the water company, and fully mobilize the enthusiasm of the operators. By adjusting the business process, strengthening the centralized management and control of funds, controlling the sources of water charges, and strengthening the supervision of capital expenditure business, we can further realize the financial management and control based on the integration of business and finance. At present, there are many literatures on the integration of business and finance or financial management and control, but there are few literatures on the combination of the two. This paper hopes to provide innovative practical reference for other enterprises seeking the reform of financial management and control mode.
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