I HN水利投资集团竣工财务决算流程再造研究 摘要 如何高效开展建设项目竣工财务决算需要会计理论界和实务界的共同努力。 项目竣工财务决算进度已经成为制约建设项目后续管理的重要因素。项目竣工财 务决算的不及时会在很大程度上影响项目实施单位的经营管理决策。鉴于此，本 文围绕“竣工财务决算流程再造”这一主题开展研究，以期能为项目实施单位开 展竣工财务决算提供借鉴与思路。 论文首先在回顾国内外研究现状和界定相关概念的基础上，围绕业务流程再 造理论，阐述了业务流程再造理论对竣工财务决算流程再造的启示，以及当前竣 工财务决算流程应用的弊端及其再造的必要性；其次，论文以HN水利投资集团 竣工财务决算流程为例，阐述了当前HN水利投资集团竣工财务决算的开展情况、 流程选择、应用困境及其影响；再次，运用问卷调查法分析了HN水利投资集团 竣工财务决算流程再造的影响因素和流程再造重点；最后，论文从狭义和广义两 个视角提出了再造后的竣工决算流程，并用运用案例检验了狭义视角的竣工财务 决算流程如何应用，并提出建设成本分摊的流程与思路，为提高HN水利投资集 团经营管理决策的科学性与合理性夯实了基础。本文的研究成果一方面可以起到 丰富业务流程再造理论的作用，另一方面可以为相关企业开展竣工财务决算再造 提供借鉴和参考。 关键词：竣工财务决算；应用困境；流程再造 ABSTRACT III Study on Financial Final Accounting Process Reengineering of HN Water Resources Investment Group ABSTRACT How to effectively carry out the financial final accounts for the completion of construction projects requires the joint efforts of the accounting theory and practice circles. The progress of financial final accounts has become an important factor restricting the follow-up management of construction projects. The improper financial final accounts of project completion will greatly affect the decision-making of operation and management of project implementation units. In in order to provide reference and ideas for project implementation units to carry out completion financial accounts, this paper studys the reengineering of the completion financial accounting process. On the basis of reviewing the current research situation at home and abroad and defining related concepts, this paper expounds the enlightenment of business process reengineering theory on the process reengineering of completed financial accounts, the drawbacks of the current application of completed financial accounts and the necessity of reengineering. Secondly, the paper takes the completed financial accounts process of HN Water Investment Group as an example to illustrate the process. It analyzes the development situation, process selection, application dilemma and its influence of HN Water Conservancy Investment Group's completed financial final accounts. Thirdly, the influencing factors of HN Water Conservancy Investment Group's completed financial final accounts process reengineering are analyzed by questionnaire survey. Finally, the paper puts forward the reconstructed completed financial final accounts process from both narrow and broad perspectives, and uses cases to test the completed finances from narrow perspectives. At the same time, it puts forward the process and thinking of construction cost sharing, which lays a solid foundation for improving the scientificity and rationality of operation and 华北水利水电大学硕士学位论文 IV management decision-making of HN water conservancy investment group. On the one hand, the research results of this paper can enrich the theory of business process reengineering, on the other hand, it can provide reference for related enterprises to carry out financial final accounts reengineering. KeyWords：Completion financial accounts; Application dilemma; Process Reengineering 目录 I 目 录 摘要 ............................................................................................................................. I ABSTRACT ............................................................................................................... III 第1章 导论 ................................................................................................................. 1 1.1 选题背景与选题意义...................................................................................... 1 1.1.1 选题背景................................................................................................ 1 1.1.2 研究意义................................................................................................ 2 1.2 国内外研究现状.............................................................................................. 3 1.2.1 会计业务流程再造的研究现状............................................................ 3 1.2.2 竣工财务决算流程再造的研究现状.................................................... 5 1.2.3 国内外研究现状简要评述.................................................................... 6 1.3 研究内容与研究方法...................................................................................... 7 1.3.1 研究内容................................................................................................ 7 1.3.2 研究方法................................................................................................ 9 1.4 论文的主要贡献.............................................................................................. 9 第2章 竣工财务决算流程再造的理论分析 ........................................................... 11 2.1 相关概念的界定............................................................................................ 11 2.2 业务流程再造理论及启示............................................................................ 14 2.2.1 业务流程再造理论.............................................................................. 14 2.2.2 对竣工财务决算流程再造的启示...................................................... 14 2.3 当前竣工财务决算流程及应用困境............................................................ 15 2.3.1 当前竣工财务决算报告流程.............................................................. 15 2.3.2 当前竣工财务决算流程的应用困境.................................................. 18 第3章 HN水利投资集团竣工财务决算流程的应用困境 .................................... 21 3.1 HN水利投资集团的基本情况 ...................................................................... 21 3.2 竣工财务决算流程的选择及应用困境........................................................ 21 3.2.1 竣工财务决算流程的选择.................................................................. 21 3.2.1 竣工财务决算流程的应用困境.......................................................... 22 3.3 竣工财务决算流程选择的影响.................................................................... 25 华北水利水电大学硕士学位论文 II 3.3.1 对竣工财务决算的影响...................................................................... 25 3.3.2 对经营管理决策的影响...................................................................... 27 第4章 HN水利投资集团竣工财务决算流程再造影响因素的调查研究 ............ 29 4.1 问卷设计与回收情况.................................................................................... 29 4.1.1 问卷设计情况...................................................................................... 29 4.1.2 问卷回收情况...................................................................................... 30 4.2 问卷信度与效度分析.................................................................................... 30 4.2.1 问卷信度分析...................................................................................... 30 4.2.2 问卷效度分析...................................................................................... 30 4.3 问卷分析........................................................................................................ 30 4.3.1 竣工财务决算流程对竣工财务决算的影响...................................... 30 4.3.2 竣工财务决算的责任部门.................................................................. 31 4.3.3 竣工财务决算目标.............................................................................. 32 4.3.4 竣工财务决算流程再造的影响因素.................................................. 33 4.3.5 竣工财务