【作者】 余波；

【导师】 李嘉明；

【作者基本信息】 重庆大学 ， 工商管理， 2003， 硕士

【摘要】 信息作为企业最重要的生产要素已为越来越多的人所认识，谁能够迅速地获取更多有价值的信息并做出及时、正确的反应，谁就能在激烈的竞争中夺取主动权，信息流成为企业的生命线。这就要求企业运用科学的理论和方法去改善其经营管理，尤其是财务管理，加快铁路客运公司全面信息化的进程，构建一条能迅速感知其所处环境、察觉竞争者的挑战和客户的需要，并做出及时反应的“数字神经系统”，而这个系统的核心就是网络财务系统。 论文以铁路客运组建推进管理创新为契机，从会计专业的角度寻求铁路运输业财务管理从粗放型向集约型转变的途径，提出了发展网络财务的观念，并对国内外网络财务发展的历程、现状进行了述评，对铁路运输业网络财务需要考虑的问题进行了分析。 论文定义了网络财务的概念及内涵，对网络财务管理的重要意义作了分析和阐述。为更好地论述如何实施网络财务，文中引入了流程再造理论，以此理论为基础对业务流程、财务会计流程、管理流程之间的关系作了分析，并进一步对铁路财务会计流程及缺陷进行了分析；并结合客运公司实际情况就利用网络技术和流程再造理论重组会计流程提出了构想。 论文就实施网络财务所需的IT环境的构成要素的概念、作用和特征进行了深入分析，阐述其对财务管理的影响，并探讨IT环境中支持网络财务有效实施的技术框架的构建问题。 网络财务使财务实施集中式管理成为可能，论文对财务实施集中式管理的重要性及优点进行了论述和思考，目的在于要抛弃将财务作为事后的反映、控制的旧观念，把财务管理的重点转到计划、决策与分析上来。 作为财务实施集中式管理实施的保障，论文从实现财务业务一体化、狠抓全面预算、实施资金动态管理三个方面进行了设计。 论文对未来能够支持运输企业做大后的远程、科学、高效的集中管理与控制；能够实现企业内部资源的合理配置，有效地控制和降低成本，增强企业竞争力，支持企业进入市场。探索适应铁路运输业自身发展特点、符合市场经济规律的财务管理组织模式和运行机制，具有一定的促进作用和参考价值。更多还原

【Abstract】 More and more people come to realize that information is becoming the most important production element of a corporation. The one who can get more valuable information quickly and react immediately and correctly, can be more active in the intense competition.Information has become the theme of a corporation. So, it is necessary for the corporation to improve their management, especially the financial management, by using scientific theory and method. Also, it is necessary to accelerate the progress of railway company’s informalization, to set up a "digital neural system" which can realize the environment around quickly, detect the challenger of their competitor and the need of their customer and then react immediately. While,the heart of this system is network finical system. Based on the improvement of management creation by railway transportation foundation and from the aspect of accountant major, the paper searches for a way for railway transportation finical management to transfer from sketchy to accuracy and expounds a network finance development concept. Also, the paper brings out some comment about the development of network finical overseas and domestic. Furthermore, it analyzes some questions needed to think about on railway transportation network finical.The paper gives a definition and implication to network finance together with an analysis and expound to the importance of network finical management In order to discuss how to put the network finical into effect, the article introduces the proceeding recreation system. Based on the system, the article analyses the relationship among the market proceeding, finical accountant proceeding and management proceeding. Furthermore, the article gives a further analysis to railway finance accountant proceeding and its disadvantages. Combing the condition of Transformation Company, the article also brings a construction image of reorganize accountant proceeding by using network technology and proceeding recreation theory.The article gives a deep analysis to concept, impact and feature of the basic element of IT environment which is needed to running.of network finance. The article not only expounds what effect the basic element of IT environment will bring to financial management, but also discusses the technology construction which supports the effective running of network finance in 1T environment.The network finance makes it possible to manage the finical apply intensively, In order to abandon the old mind which think finance is behindhand reflection and control and transfer the emphasis of finical management to plan, resolution and analysis, the article discusses and thinks about the importance and advantages of finical running intensive management. Being an insurance of finical running intensive management, it is excogitated from three aspects, namely: achievement of financial business unity, focus on systemic budget, apply fund motive management.The article can be a promotion and reference to: long way, scientific and efficient intensive management and control which can be made by transformation company in the future; to achieve a reasonable configuration of a corporation internal resource; to control and detract the cost efficiently; amplify the competition power of corporation; support the corporation to enter the market; seek after the finical management construction mode and running mode which can meet the develop features of railway transportation and fit the market’s economic regulation.更多还原