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在国企改革日趋深化的大背景下,抓住改革契机,优化企业财务管控模式,提升企业盈利水平,是国企持续健康发展的必由之路。本文从J公司近几年在现有模式下推行全方位成本管理与控制工作所存在的不足着手,引入项目成本管控理论,从组织架构、绩效考评机制、资源配给方式等方面全面颠覆现有管理模式,进而构建J公司项目财务管控模式。最后提出J公司项目财务管控推行的难点和长期推行应考虑的优化方向。
Under the background of the deepening reform of state-owned enterprises, grasping the opportunities for reform, optimizing the financial management and control mode of enterprises and enhancing the profitability of enterprises are the necessary way for the sustained and healthy development of state-owned enterprises. This article starts with the shortcomings of Company J in carrying out all-around cost management and control in the existing mode in recent years, introduces the project cost control theory, and completely subverts the existing management from the aspects of organizational structure, performance evaluation mechanism and resource allocation methods Model, and then build J company project financial control mode. At last, it puts forward the difficulty of implementing the project financial control of J Company and the optimization direction that should be considered in the long-term implementation.