本科毕业论文设计_IT信息产业企业的财务管理

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IT信息产业企业的财务管理

摘要

IT信息产业作为当今高新技术产业的主体和新的生产力的代表，是中国面向21世纪生存与发展的战略性支柱产业，其发展水平已成为国家综合国力的重要标志，也是21世纪世界经济增长的主要动力和重要基础。而财务管理是IT企业管理活动的基础,是提高经济效益的有效手段.所以为更好的发展IT信息产业，本文对IT产业企业的财务管理进行了研究。研究发现我国IT产业中的财务管理存在着基础薄弱、企业融资渠道不畅的问题，所以我国政府进行宏观调控实施相应的优惠政策来扶持，使得民间的资金大量投入到IT产业中是十分必要的。

本文还对企业财务管理的微观方面进行了研究，了解了我国IT信息企业内部财务管理混乱，缺乏高素质的财务管理人才，没有制订或实施完善的资产控制制度、项目评估制度和核算制度等问题。这需要企业通过确定有效的人工费率和准确的营业收入的确认方式来制定一个完善的管理模式。在这个模式下，企业进行投资预算来预测IT项目的经济可行性。而这个可行性则需要通过IT服务项目成本核算、投资评价、差异分析和处理来进行会计核算。然后实施项目并通过合理的服务计费为客户进行服务。最终目标是使财务管理更好的与IT技术相结合为企业提高效益。企业微观环境改善以后，企业通过各种融资渠道进行融资，最终达到更好的为公司盈利这个最终目的。

关键词 IT财务管理；宏观调控；微观调控；管理模式；成本核算

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Abstract

IT the information industries take now the high technology and new technology industry main body and new productive forces representative, is China face the 21st century survival and the development strategic pillar industry, its level of development has become the national comprehensive national strength the important symbol, is also the 21st century world economic growth prime motors and the important basis. But the financial control is the IT business management activity foundation, is raises the economic efficiency the effective measure. Thought that the better development IT information industries, this article has conducted the research to the IT industry enterprise's financial control. The research discovered that in our country IT industry the financial control basis of existence is weak, enterprise financing channel impeded question, therefore Our country Government carries on the macroeconomic regulation and control implementation corresponding preferential policy to support, causes folk the fund to invest to the IT industry in is massively very essential.

This article has investiqated the IT industry corporations' financial management, had found out questions that in our country the basis of the IT industry's financial administration is still weak, business financing is not convenience, therefore our goverment is carring macro-control out to use preferential policies to support, to make a large number of folk finance invest to the IT industry is very necessary.

This article has also investigated the microscopic aspect of the business financial management , had understood that

Our IT information corporations' interior financial management is disorderly, financial managers is lacking the high quality,perfect property control system、project evaluation system and business accounting system has not set or carried out. This need corporations to set a perfect management moder by making sure effective artificial rate and exact operating profit .Under this model, corporations forecast the financial feasibility of IT projects by making investment budget.But this feasibility must through estinating the cos of IT service project、evalution of invesment 、to

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handle and analysis of difference carry on the business accounting. Then taking projects into practice and carring on the service through the reasonable service cost for customers. the ultimate goal is making the financial management better combine with the IT technology for corporations raises the benefit. After enterprise microscopic environment improvement, the enterprise carries on financing through each kind of financing channel, what achieves finally is better is the company gains this final goal.

Key words IT financial control,Macroeconomic regulation and control,Microscopic regulation,Management pattern,Cost accounting

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目录

摘要................................................................................................................................ I Abstract ......................................................................................................................... II 第1章 绪论.................................................................................................................. 1

1.1选题背景和目的............................................................................................... 1 1.2国内外研究状况............................................................................................... 2 1.3写作方法和研究内容....................................................................................... 2

1.3.1写作方法................................................................................................. 2 1.3.2 研究内容................................................................................................ 2

第2章 IT信息产业及其财务管理目标概述 ............................................................. 3

2.1 IT信息产业的含义 .......................................................................................... 3 2.2 IT信息产业的特点 .......................................................................................... 3 2.3 IT信息产业的财务管理特点 .......................................................................... 4 第3章IT信息企业财务管理存在的问题及原因分析 .............................................. 5

3.1 IT信息产业企业财务管理环境分析 .............................................................. 5

3.1.1 宏观环境基础薄弱................................................................................ 5 3.1.2 微观环境混乱........................................................................................ 5 3.2企业缺少管理模式........................................................................................... 6 3.3 IT企业的成本分析 .......................................................................................... 6

3.3.1企业无法进行投资预算......................................................................... 6 3.3.2企业会计核算难控制............................................................................. 6 3.3.3服务计费流程不明确............................................................................. 7 3.4企业融资渠道分析........................................................................................... 7 第4章 改善IT信息产业财务管理的措施 ................................................................ 8

4.1 IT信息产业的宏观调控和微观调控 .............................................................. 8

4.1.1宏观调控对IT信息产业财务管理的措施和影响 ............................... 8 4.1.2微观调控对IT信息产业财务管理的措施和影响 ............................... 8 4.2 IT信息产业的财务管理模式 .......................................................................... 9 4.3 IT企业的成本 ................................................................................................ 11