毕业论文煤炭企业基建财务管理存在的问题与对策.doc

煤炭企业基建财务管理存在的问题与对策

摘  要

随着我国经济体制改革不断变化发展，国家对于基建项目有了越来越多的重视，其财务管理更是直接关系到我国基建项目建设的顺利实施，随着现代企业制度的不断完善，煤炭企业在管理模式上和经营方式上都必须要进行相应的调整。传统的基建财务管理模式已经远不能满足当代社会经济体制的需求，所以财务管理也应该由传统模式改向决策管理与规范化管理相结合的管理模式转换，建立起以财务管理为中心的经营体制，用以实现煤炭企业的可持续发展。

 本文通过对煤炭企业基建项目的特点的阐述，明白了建立健全财务管理体制，提高财务管理水平是煤炭企业长远健康发展的必然举措。通过对煤炭企业基建财务管理相关问题进行一些列的讨论和研究，发现煤炭企业在基建财务管理中出现的具体问题，和相关财务管理人员进行商讨，提出相应的解决方案和对策，尽量做到让企业减少资金浪费，促进煤炭企业更好的发展。

关键字：煤炭企业，财务管理，基本建设

Problems and countermeasures of financial management of capital construction in coal enterprises

Abstract

As China's evolving economic system reform, national infrastructure projects increasingly focus its financial management is directly related to the smooth implementation of the construction of infrastructure projects in China, along with the perfect modern enterprise system in coal enterprise management mode and management methods must be adjusted to be on. Traditional infrastructure financial management has been far from it meet the needs of contemporary socio-economic institutions, financial management should also be tapped by the traditional pattern of strategic management and management of standardization management of combined mode, establish financial management-centered management system, to achieve sustainable development of the coal enterprises.

Based on the description of the characteristics of the coal enterprise infrastructure projects, understand that the establishment of a sound financial management system and improve financial management level is long-term and healthy development of the coal enterprises must move. Through the infrastructure of coal enterprises to a series of discussions on issues related to financial management and research, found in financial management of capital construction in coal enterprise's specific issues, discussed the matter and related financial managers, propose appropriate solutions and strategy, enables the enterprise to reduce the waste of funds as possible to promote better development of coal enterprises.

Keywords：Coal enterprises    Financial management    Capital construction      

目  录

本科毕业论文（设计） I

1  引言 V

1.1 研究背景 V

1.2 研究意义 V

2  基建财务管理相关理论概述 2

2.1  基建财务管理概述 2

2.2  煤炭企业基建财务管理概述 2

3  煤炭企业基建财务管理存在的问题 5

3.1  财务管理体制需提高 5

3.2  财务监督控制力不够 5

3.3  财管人员专业素质有待提高 6

3.4  案例分析---以重庆煤炭有限责任公司为例 6

3.4.1  应收账款管理存在的问题 7

3.4.2  基建财务方面存在的问题 7

3.4.3  企业管理者的短期行为 8

4  加强煤炭企业基建财务管理的对策 10

4.1  更新财务管理理念 10

4.2  完善企业内部控制 10

4.3  强化财务风险意识 11

4.4  提高成员的积极性 11

结  论 13

致  谢 14

参考文献 15