黑龙江省混合所有制改革下财务管理问题研究.docVIP

黑龙江省混合所有制改革下财务管理问题研究 　　[摘 要] 随着黑龙江省国有企业混合所有制改革的不断推进，转变黑龙江产业结构布局，优化资源配置，缓解当地过剩产能将成为可能。然而，在加快国有企业混合所有制改革的过程中，现存国有企业财务管理目标与混合所有制企业财务管理目标不一致，国有企业财务管理体系无法适应混合所有制企业经营管理要求，必然阻碍黑龙江省混合所有制改革的持续稳定推进。因此，通过分析目前黑龙江省国有企业财务管理：资金使用不合理，资本负债率较高；财务管理体制无法适应混合所有制经济发展要求；财务管理人员在工作中缺乏积极性；财务核算准确性较差的现状，提出完善财务管理模式的建议：建立与混合所有制经济相协调的财务管理体制；完善财务管理监督与控制机制；定期开展财务管理相关知识与技能培训；完善风险防控体系，有效预防财务风险。从而实现财务管理适应混合所有制改革的要求，进而推动黑龙江省经济转型升级。 　　[关键词] 混合所有制改革；国有企业；财务管理 　　[中图分类号] F275.5 [文献标识码] A [文章编号] 1009-6043（2017）08-0005-02 　　Abstract： With the continuous improvement of the mixed ownership reform of state-owned enterprises in Heilongjiang province， it is possible to change the layout of Heilongjiangs industrial structure， optimize the allocation of resources and alleviate the local excess capacity. However， in the process of accelerating the mixed ownership reform of state-owned enterprises， the financial management objectives of the existing state-owned enterprises are inconsistent with the financial management objectives of the mixed ownership enterprises. The financial management system of the state-owned enterprises can not meet the requirements of the management of the mixed ownership enterprises， which inevitably hinders the continuous and steady advancment mixed ownership reform in Heilongjiang. Therefore， by analyzing the current situation of financial management of state-owned enterprises in Heilongjiang province， it is found that the use of funds is unreasonable with high capital debt ratio， the financial management system can not meet the requirements of mixed ownership economic development， financial management personnel lack of enthusiasm， and that the financial accounting accuracy is poor. Suggestions for improving the financial management model are proposed： establishing a financial management system coordinated with the mixed ownership economy， improving the financial management supervision and control mechanisms， regularly carrying out financial management-related knowledge and skill trai