企业工程项目的财务管理能力分析~资料.doc

企业工程项目的财务管理能力分析— 以许昌天安电子设备有限公司为例 摘 要 企业的财务管理能力是一个企业核心竞争力的重要构成。目前很多企业关注更多的是财务结果，这样对财务管理能力的提高是不利的。作者认为，企业的财务管理能力和风险管控及内部控制关系密切，二者有许多重合，并且目的都是为了促进企业持续发展。 文章以许昌天安电子设备有限公司的工程项目财务管理为例，通过分析企业的工程项目财务管控模式、施工前期的财务策划、施工过程的风险识别与管控、工程款项结算与项目资金的分配管理、财务合理管控五项财务管理能力，与施工风险管理和公司内部控制结合，识别存在的财务风险并采取积极的应对策略，来论述怎样经过风险管控和内部控制来提高企业的财务管理能力，使财务管理流程更加完善、合理，使财务管理能力得以提升。本文的创新点是对工程建设项目立项到竣工的整个周期进行研究。 关键词:工程项目；风险管理；内部控制；财务管理能力 Enterprise financial management ability analysis of the project- take the Xu Chang Tianan electronic installation limited company as the example ABSTRACT Financial control ability is the enterprise core competitive power important constituent part. The article take the Xu Chang Tianan electronic installation limited company engineering project financial control as an example, proposed the engineering project tube controls the pattern, the preliminary financial plan, the process risk revelation and the control, the revenue and expenditure settlement and the fund management, the finance gathers the gauge to control five financial control ability, should fuses with the engineering project risk management and the internal control, recognizes through the risk and adopts positive should to the strategy, the restructuring financial control frame and the optimized management flow, realizes the financial control ability promotion by this. At present mostly enterprise more attention finance performance ability and the result appraisal, does not favor the financial control ability the promotion. The author believed that, enterprise financial control ability and the risk management and the internal control close correlation, both existence overlaps much, its goal lies in the promotion enterprise to develop continually. How does this article take construct the enterprise to elaborate as the example through the risk management and internal control promotion enterprise financial control ability. This article innovation spot lies in from the engineering construction project foundation