国有企业财务管理问题与对策---毕业论文

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1、湖南大学HUNANUNIVERSITY毕业论文题目国有企业财务管理问题与对策学生姓名学号年级专业指导老师指导组长评阅人二0一年月日目录摘要·····························································3第1章引言······················································4第2章国有企业财务管理发展历程··································42.1改革开放前的发

2、展过程·········································42.1.1学习苏联经验················································42.1.2鞍钢宪法····················································42.1.3大庆精神····················································5-16-2.1.4两次转机·········

3、···········································52.2改革开放以来的发展经历········································52.2.1全面整顿和综合治理··········································52.2.2初步形成适应有计划商品经济的企业财务管理体系················62.2.3加快建立适应市场经济要求的财务管理体系·····················6第3章影响

4、国有企业财务管理的因素和现状··························73.1影响国有企业财务管理的因素····································73.1.1政治因素····················································7-16-3.1.2法律因素····················································73.1.3经济因素····················

5、································83.2国有企业财务管理的现状········································83.2.1内部财务控制不制度不合理····································83.2.2财务风险管理不健全·········································93.2.3财务人员素质不高········································

6、····93.2.4依法理财意识薄弱，财经纪律不强··································9第四章我国国有企业财务管理存在的主要问题·······················9-16-4.1国企市场化转型的总体进程约束了企业财务管理改革的基本取向··············94.2风险管理意识不强，难于妥善应对信息时代风险理财的发展要求··············94.3国有企业财务人员整体素质有待进一步提升·····························

7、10第五章完善国有企业财务管理体系的政策建议······················105.1深化体制改革，完善新型财务管理体系的基础性平台···············105.2完善公司财务治理结构，提升国有资本运行效率··················105.3强化职业培训与终生教育，提升国有企业财务人员综合素质········11第6章结束语·················································11参考文献··················

8、·····································12致谢·······························-16-··························13-16-摘要在社会主义市场经济快速发展的今天，国有企业仍是国民经济的重要支柱，是国家财政的主要来源，一直控制着整个国家经济命脉，并在很多重要领域起着不可替代的作用，主导和引导了很多重要关键领域的发展方向，为我国国民经济的发展起着非常重要的作用。但长期以来，由于监管措施不到位或监