文档介绍：四川理工学院
《财务管理课程设计》报告
厦门港务上市公司的财务分析、投资计划及筹资、利润分配方案设计
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日期:二〇一四年六月
摘要
随着我国社会主义市场经济的不断完善,企业生产经营过程的财务活动越来越复杂,因而加强和提高企业财务管理就显得更加重要和紧迫。经济效益是企业的灵魂,提高经济效益是一切经济管理活动的核心问题,在我国随着现代企业制度的建立,无论是企业等盈利组织还是政府部门事业单位等非盈利组织,都必须以提高经济效益为重点。强化企业财务管理作为促进和提高经济效益的重要手段,值得我们不断的深入探讨与分析,因此企业应通过建立健全内部组织结构,充分发挥财务管理预算和控制监督的职能, 以创新企业财务管理理念为抓手,积极实施战略规划引领,不断提升财务价值创造能力,构建完善的财务会计制度,并建立有效的财务监督体系,加强财务控制,提高资金利用水平,积极促进企业的发展。因此我们在本文中将以厦门港务为例,说明该公司在财务管理上的不足以及财务管理的作用。
关键字:市场经济,经济效益,财务管理,财务会计,厦门港务
ABSTRACT
With the constant improvement of the socialist market economy in our country, enterprise production and operation process of financial activities more and plex, thus to strengthen and improve enterprise financial management es more important and urgent. Economic efficiency is the soul of the enterprise, improve the economic benefit is the core issue of economic management activities, along with the establishment of the modern enterprise system in our country, both anizations such as enterprises and government institutions and other non-anizations, emphasis must be to improve the economic benefit. Strengthen enterprise financial management, as one of the important ways to promote and improve the economic benefit, is worth our in-depth discussion and analysis, so the enterprise should through the establishment of sound anizational structure, give full play to the budget and control the functions of supervision and financial management, innovation and enterprise financial management concept for the gripper, actively lead the implementation of strategic planning, enhance financial value creation ability, building perfect financial and accounting system, and establish an effective system of financial supervision, strengthen the financial control, improve the level of capital utilization, promote the development of the enterprise. So we will in Xiamen port, for example, in this paper shows that the lack of financial management of pany and the role of financial management.