中石化湖南石油分公司_财务集中管理研究(硕士论文).pdf

摘要

市场的逐渐规范和石油石化行业的日益开放,使得我国石油石化
业竞争加剧。财务管理活动对提升企业的核心竞争力有着重要的作
用,但目前中石化湖南石油公司的财务管理水平和财务状况与国内外
同行业相比仍有较大的差距。如何构建该司财务集中管理体系是本文
研究的重点。
本文从国内国外两方面对财务集中管理的现状进行了分析和论
述,认为企业的组织结构决定着与之相适应的财务管理模式。此外,
从集权、分权理论对财务管理模式进行了分析,并从风险控制理论角
度对企业财务集中管理的必要性进行了研究。紧密结合湖南石油公司
实际,从该公司财务组织的变革历程、财务管理现状及存在的问题,
探索财务管理的发展方向——实行财务集中管理。财务集中管理体系
设计为:“单一会计主体、商品统进分销、资金统一调度、资产统一
调配、税金统一缴纳、业绩内部考核、人员分级委派”,在整合现有
财务资源的基础上,将财务管理与会计核算职能相对分离。提出从5
个子系统实现集中管理:即财务集中核算、全面预算管理、资金集中
管理、人员集中管理。内部控制制度。每个子系统为一节,分别对每
个子系统的作用、运作模式、构建方法等进行了详细的论述。
关键词湖南石油,财务集中管理,集权与分权,全面预算管理


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ABSTRACT

With the gradual standardization and increasingly opening of the
whole petrochemical market, the industry of our country is confronted
with petition. Financial management is of very importance for
improving the petition capacity of pany. However, the
financial management level and status of China Petroleum & Chemical
Corporation Hunan Branch still need to be improved pared
with other domestic and panies in the same field. This paper
focuses on how to build up the centralized management system for
corporate finance.
In this paper the author analyzes the actuality of the finance
centralized management of domestic and panies, and
proposes that the mode of financial management is depended on the
related corporate structure from the view anization theory. The
author also analyse the mode of financial management according to the
theory of centralization of power and division of power,and research the
necessity of finance centralized management based on the theory of risk
the actuality of Hunan Branch, the author probes the trend
of financial management- finance centralized management based on the
analysis of the change process of corporate anization, status
and existing problems. The centralized financial management is designed
as : “Sole accountant main body、modity series enters retails、
Fund unification dispatch、The property unification mixes、The tax