【作者】 李日华；

【导师】 李梅；

【作者基本信息】 兰州大学 ， 工商管理（专业学位）， 2013， 硕士

【摘要】 随着国有地勘单位企业化改革的大力推进,国有地勘单位的市场化程度越来越高,尤其青海中煤公司经历了近几年的快速发展,现有的财务管理制度越来越难以满足单位发展的需要,因此,在国家政策及市场经济环境大背景下,为使单位适应市场经济环境,实现单位的可持续发展,单位需要改革,尤其财务管理必须改革。本文列举了财务管理三种模式的理论和全面预算管理理论,分析了青海中煤公司财务管理的现状及存在的问题,指出了青海中煤公司在企业化改革的进程中优化现有财务管理系统的必要性。在此背景下,提出了一些财务管理优化的具体措施,这些措施包括实行统一会计核算、实行全面预算管理、实行资金集中管理、实行财务人员激励考核制度、实行统一招投标管理、加强物资采购管理、实行统一纳税筹划和强化审计监督,另外,本文还从制订公司制度、成立财务管理系统优化办公室、协调公司本部和下属单位管理层及培训财务人员等四个方面来对青海中煤公司新优化的财务管理系统按照预定的目标顺利实施予以保障。国有地勘单位企业化改革是全国性的问题,通过构建研究和解决青海中煤公司在企业化改革进程中财务管理问题,也能够为我国地勘单位企业化改革在财务管理改革上提供新的思路。更多还原

【Abstract】 Along with the vigorously promoting of the reform of state-owned enterprises of geological exploration units, and the degree of marketization of state-owned geological exploration units is higher and higher, especially Qinghai coal company has been rapid developing in recent years, now the financial management system is more and more difficulty to meet the requirements of the development, therefore, in the context of national policy and the market economy environment,in order to make the company to adapt to the market economy environment and achieve sustainable development, the unit is in need of reform, especially the financial management must be reform..This paper lists three kinds of mode of financial management theory and the theory of the comprehensive budget management, analyzes the current situation of financial management and the existing problems in Qinghai coal company,and points out the necessity of the optimization of the existing financial management system of Qinghai coal company in the reform process. Under this background, this paper puts forward some specific measures to optimize financial management, these measures include the unified accounting system, implementing the comprehensive budget management, implementing the centralized fund management, implementing the financial personnel incentive appraisal system, implementing the unified bidding management, strengthen the procurement management, implementing the unified tax planning, and strengthen the audit supervision. In addition, this paper puts forward the points that give guarantee to the smooth implementation according to the predetermined goal of financial management system in Qinghai coal company new optimization from four items, these include making company policies, setting up financial management system and optimizating office, coordinating personnel management in the company headquarters and subordinate, training financial personnel.Enterprise reform in state-owned geological prospecting units is a national problem, through the construction of research and the solution to the financial management problems in the process of market-oriented reform of the Qinghai coal company, also it can provide new ideas in financial management reform for the enterprise reform in China’s geological prospecting units.更多还原