摘要
随着我国经济发展水平的不断提高,交通运输行业的竞争格局呈现出新的变化,铁路企业面临日渐激烈的市场竞争,应充分认识到资金管理绩效的重要性。在现金流成为企业生命线的普遍共识下,铁路企业应采取切实可行的措施,充分利用经营过程中的现金流的优势,实现市场竞争中的优势地位。在对当前铁路企业资金管理现状问题分析的基础上,基于KPI理论,构建了以财务管理、资金预算、会计信息质量、实际支出和存量资金为主要考核内容的资金管理绩效考核体系。同时,针对构建的资金管理绩效考核体系,提出了建立资金管理绩效考核信息系统等4条落实资金管理绩效考核制度的实施路径,为铁路企业全面推进资金管理更加科学化和精细化提供帮助。
With the continuous improvement of China’s economic development level,the competition pattern of the transportation industry has shown a new trend,and the market competition faced by railway enterprises has become more intense.Therefore,the importance of fund management performance should be fully recognized.Under the general consensus that cash flow is the lifeline of an enterprise,railway enterprises should take practical measures to make full use of the advantages of cash flow in the operation process and realize their dominant position in the market competition.Based on the analysis of the current situation of fund management in railway enterprises and the KPI theory,this paper constructed a performance assessment system of fund management with financial management,fund budget,accounting information quality,actual expenditure,and existing funds as the main assessment contents.At the same time,four paths for implementing the performance assessment system of fund management,including establishing a performance assessment system of fund management,have been proposed for the constructed performance assessment system of fund management,providing assistance for railway enterprises to comprehensively promote more scientific and refined fund management.
作者
陈小琬
卢京京
梁志杰
CHEN Xiaowan;LU Jingjing;LIANG Zhijie(Planning and Finance Department,Beijing-Shanghai High Speed Railway Co.,Ltd.,Beijing 100038,China;Finance Department,China Railway Beijing Group Co.,Ltd.,Beijing 100038,China;Transportation&Economics Research Institute,China Academy of Railway Sciences Corporation Limited,Beijing 100081,China)
出处
《铁道运输与经济》
北大核心
2024年第5期155-160,共6页
Railway Transport and Economy
基金
中国铁道科学研究院集团有限公司科研项目(2019YJ082)。
关键词
KPI
铁路企业
绩效管理
资金管理
考核体系
KPI
Railway Enterprises
Performance Management
Fund Management
Assessment System
