【作者】 王宇坤；

【导师】 潘爱玲；

【作者基本信息】 山东大学 ， 工商管理（专业学位）， 2013， 硕士

【摘要】 邮政企业作为国民经济的一个基础行业,是传递实物信息,服务于社会的公众性企业。随着政企分开、国家放开物流市场,邮政企业面临的竞争压力越来越大。为了建立自身的竞争优势,扭亏为盈,邮政企业开始思考自己的战略策略、经营体制和业务流程等核心要素,“价值链管理”理论的出现使管理者的眼前为之一亮。价值链管理思想不仅仅帮助邮政企业实现了业务流程的优化,还拓展了企业的外延,通过向上游的兄弟局和下游的顾客延伸,构建起以价值链为纽带的利益联盟。联盟内的各个单位之间实现了资源共享和优势互补。财务管理流程作为邮政企业业务流程的组成部分,是构建企业自身核心竞争力的重要因素。邮政企业要想在激烈的市场竞争中立于不败之地,必须向财务管理流程要效益。通过运用价值链理论对其进行优化重组,将有助于提升邮政企业的品牌竞争力,更好的满足市场竞争的需要。文章研究探讨了价值链理论的内涵与发展历程,为邮政企业财务管理流程重组打下了坚定的理论基础；运用规范性理论分析方法和文献研究方法深入探讨了邮政企业财务管理的过程,同时运用了管理学、会计学和模糊数学等学科知识与方法,特别是业务流程重组的思想,从财务理念、财务信息处理流程和财务组织三个维度对邮政企业传统的财务管理流程进行了重组。重组后的财务管理流程,树立了面向顾客满意和价值创造的新财务观,实现了财务数据的集成收集方式、事件驱动的财务处理方式和实时报告的财务信息的输出方式,构建了流程维与职能维相交叉的二维组织结构,在对财务管理流程重组效果的评价指标方面,构建了多维度、多层次的评价指标并进了定量评判。最后,对山东省邮政公司的财务管理流程进行了分析、重组和评价。以上这些,都将对今后邮政企业进行财务管理流程重组带来革命性的变革,并为邮政企业推行财务管理流程重组奠定了基础。更多还原

【Abstract】 As one of the basic industries of the national economy, the postal enterprise is a state-owned enterprise whose main business is delivering the actual goods and serving the public. With the separation of the government and enterprise, the postal enterprises are facing an increasingly fierce competition. In order to seek a long-term competitive advantage which is difficult to imitate, they began to take a look at the core elements, such as operating mechanism, business process and the structure of organization. The appearance of the "value chain management" theory undoubtedly made the eyes of the managers bright. The value chain management thinking not only can help the postal enterprises to optimize the integration of the internal aspects with the aim of looking for a competitive advantage, but also can expand the enterprise epitaxial. As part of the postal enterprise’s business processes, financial management process is an important factor in building their core competitiveness. The use of the value chain theory which enables us to make thorough, multi-angle and multi-level study into it can help postal enterprise to accelerate its financial processes. Consequently, the enterprise made itself better adopt to the fierce market competition.The article theoretically analyzes the nature and characteristics of the value chain theory. This will contribute to laying the theoretical foundation for the postal enterprise to rebuild its financial management processes. At the same time, it will update the old financial process from three factors including financial concept, financial information processing and financial organization by means of the knowledge and methods of Management, Accounting, Fuzzy Mathematics and other disciplines, such as the Value Chain Management theory and the BPR theory.After its reorganization, the financial management process firstly establishes a new financial outlook based on customer satisfaction and value creation; secondly it accomplishes the system collection method of financial data, event-driven method, financial information output way of real-time reporting in the financial information processes as far as the financial information processing concerned;thirdly it establishes a two—dimensional structure of process and function in financial organization. At last, it analyzed, reconstruct and evaluated the financial management processes of the Postal Company of Shandong Province. All above will offer a significant theoretical guidance and practical reference to the postal enterprises, and lay a solid foundation for the implementation of the financial management information for postal enterprises.更多还原