企业财务管理能力认证体系研究(硕士)(论文39000字)
摘 要
现代企业管理主要以财务管理为核心展开，财务管理贯穿于企业的整个营运活动之中。处于复杂的国际竞争环境，企业的财务管理能力关乎企业未来的发展大局，以及在国际市场中的竞争地位。然而现阶段，我国企业的财务管理在实施过程中随意性较大，财务管理整体水平远远落后于跨国公司。很多企业未能有效执行会计准则，存在体制机制不健全、实施过程不规范、甚至违反国家财税政策等问题。因此，迫切需要提升我国企业整体的财务管理水平，这对我国企业未来的发展至关重要。而要实现财务管理水平的提升，首先必须能够客观全面地对企业财务管理能力做出评价，财务管理能力认证体系正是基于此目的而构建的。其力求对企业财务管理的全过程做出评价认定，有效地帮助企业全面了解自身财务管理水平，找到薄弱环节，及早进行整改。同时也使利益相关者能够获取更加清楚可靠的企业信息，有助于其做出与企业相关的决策，而政府监管部门也可以对企业制定实施更为有效的监督管理政策。
目前，国内外关于财务管理能力的研究还不够完善，对财务管理能力认证体系的研究更是寥寥无几，而我国也并未出台相应的法律法规来指导财务管理能力认证的实践。本文拟通过对已有相关研究文献的总结，对财务管理能力的相关概念做出界定，从而明确本文的研究对象和范围。并借鉴国内外其他方面一些成熟认证体系（如：ISO9000质量认证、AACSB商学院认证等）的成功经验，对财务管理能力认证体系的特点、方法、流程以及认证结果的应用做出阐述。在以上分析的基础上，以企业财务管理的过程为导向，构建了一套具有规范程序、尽可能覆盖全面、定性与定量相结合的财务管理能力认证指标体系，并运用德尔菲法和层次分析法对各指标赋权以区分其重要程度的不同。然后将该认证体系运用到XM公司进行案例检验，通过收集相关资料与实地考察，获得认证所需信息，并给相应指标打分，最终加权计算得出XM公司目前的财务管理能力认证等级，并给XM公司提出相应的改进建议。最后通过对所构建认证体系运用效果的评估与分析，指出该体系的可行之处与有待进一步改进的地方。
通过本文的研究，我们构建了一套具有规范程序、全面合理的财务管理能力认证体系，克服了以往根据绩效评价企业财务管理的滞后性，更加强调财务管理的全过程，从而帮助企业从各个环节发现不足，及时改进，并不断督促企业加强财务管理，提高竞争力。
关键词：财务管理能力，认证体系，指标赋权
Abstract
Financial management is the core of modern enterprise management, which is throughout the entire operating activities among enterprises. In complex international competitive environment, financial management capacity of Chinese enterprises matters with the future development of the overall business, and competitive position in the international market. However, at this stage, Chinese company’s financial management exists a lot of randomness, their overall level of financial management being far behind multinational. Many companies have not effectively imply accounting standards, which exist problems like，financial management is not standardized, internal control is not perfect, state fiscal policy is not observed and so on. Therefore, to enhance the overall financial management of our business is essential to the future development of our nation’s enterprises. Building financial management capacity certification system which can evaluate the whole process of corporate financial management will effectively help enterprises fully understand their own financial management, and find the weak link in order to take early corrective actions to help enterprises to continuously strengthen their financial management capacity. Otherwise, stakeholders can get a clearer and more reliable business information to help them make business-related decisions, and government regulators can also develop and implement more effective supervision and management policies of the enterprise.
At present, the researches on financial management capacity is still not perfect, the study of financial management capacity certification system is very few, while our nation also has not put the appropriate laws and regulations to govern the practices of financial management capacity certification. This paper make a definition of the related concepts related to financial management capacity by summarizing existing research literature, and thus make the scope and object of the study clear. And this paper learn from the successful experience of other mature certification systems (eg: ISO9000 quality certification, AACSB business school accreditation, etc.) to make elaborate the characteristics, methods, processes and applications of financial management capacity certification system. Based on the above analysis, a process-oriented enterprise financial management capacity certification system is built, which has standardized procedures, and as comprehensive coverage, including qualitative and quantitative financial indicator. And then use Delphi and AHP to empower each indicator to differentiate their degree of importance. Then apply this certification system to XM's practice for case examination. By collecting relevant information and site visits, we get the certification information we need, and make a score to the corresponding index. Finally, we calculate the company's current financial management capacity certification level, and propose appropriate recommendations for the company’s improvement. At the end of the paper, by assess and analysis the application effect of the certification system, we point out its advantage and some problems should be further improved.
Through this study, we constructed a set of comprehensive and reasonable financial management certification system with standardized procedures. It overcome hysteresis of the past corporate financial management assessment based on performance evaluation, and put more emphasis on the entire process of financial management. Thus helping companies find deficiencies from all aspects of financial management, then timely improve. This will continuously urge enterprises to strengthen financial management and improve competitiveness.
Key Words: financial management capacity, certification system, indicator weighting
目录
摘 要 1
Abstract 3
目录 1
第一章 绪论 1
1.1 选题背景和研究意义 1
1.1.1 选题背景 1
1.1.2 研究意义 2
1.2 国内外研究动态 4
1.2.1 财务管理能力的内涵 4
1.2.2 财务管理能力的构成要素 6
1.2.3 企业财务管理能力的评价 7
1.2.4 总结与述评 8
1.3 研究内容和研究方法 9
1.4 本文的创新点与不足之处 10
第二章 企业财务管理能力认证体系构建的理论基础 11
2.1 财务管理能力的内涵 11
2.2 财务管理能力的构成要素 11
2.3 财务管理能力认证 15
2.3.1 IS09000质量管理认证体系 15
2.3.2 企业资信评级 16
2.3.3 商学院认证体系 17
2.3.4 企业财务管理能力认证体系 17
第三章 企业财务管理能力认证体系的构建 20
3.1 财务管理能力认证体系构建所采用的方法 20
3.1.1 层次分析法 20
3.1.2 专家打分法 20
3.1.3 熵值法 21
3.2 财务管理能力认证指标体系的构建 21
3.3 财务管理能力认证指标的赋权 23
3.3.1 指标赋权方法的选取 23
3.3.2 认证指标权重的确定 24
第四章 财务管理能力认证体系的应用案例 29
4.1 XM公司简介 29
4.2 对XM公司实施财务管理能力认证的程序 29
4.2.1 准备工作 29
4.2.2 实施过程 30
4.2.3 形成财务管理能力认证报告 30
4.2.4 认证结果的说明 31
4.3 财务管理能力认证的评分标准 32
4.4 对XM公司财务管理能力各指标的评分 40
4.5 对XM公司的意见和建议 48
第五章 结论与展望 50
5.1 研究结论 50
5.2 政策建议 51
5.3 研究展望 53
参考文献 54 |
