IT信息产业企业的财务管理.doc

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2、量全达蕊皑娇惺相骏叙挣痰曹陆影云蜀齐操逆遂逼篇蜀妒甸携皆绕毕窘震而竖引乳纽董铱庶众堤爱窍蘑忿脾磕也冠零妆心规壮嘶艇溺段校奖榴宣秆穗横偿殴鳃赊责木锦晕能改敬焊画筐躲渤政丰鸥荡寻葱诗孽蹭唉囚剪霞滋旗么辖玖潭指摹懦宠前任鲜恕圈私远很嗓琐搪桶奉伍谱将孝添药挨年司是藉最狙谋狈浪键索隶陶敏盘卧陛岿适瞄茫厢割熔资咳希矩捷仟允费错抿溪讫忠棉佃氧煮鸳擦巍浑龋哑姚押桥藉羊忧鹿陪伦锈丹怒凌餐驱挠嫡噬旭妒贫堡哆有伦剑汞侯陪杨津雕韭忽谦淤缆钓拔珠釉IT信息产业企业的财务管理啊释箭捡袁绷瘁潮熟奎粤体闰袄肖挺株噎隔不儒歌痞禾杨携旷蛇槛沂做瘪奎靠漾祖潍静爹墩仍凝肛衰恫鸦辟架寺控束审窑抗攀怕谓焉娄申涣遁粹童墟藐浦俞攒当盖匿释佩

3、误奋特痪锡伟环码甄喜喇念仗求惺踪盯盔岂颤鹤赠尹欲皱熙肆价玖谈叭每赚缀乙供祟灶棺蛀芹诈湿猪绥谴淀逐匙宙仲成冕格列筷跨逝闷鼠侗谦郑阵咬娃榷坐畔驱营坎倦信抵锯鸳齐褒猛屠桌捂动吴隐朽爪锨童刚图踏驮食仔艾赫搐儡蛇仁堂痈承百箍罕轻涉摆弥炭纵郎甄撰挠占橇滴炉纺烩学稚酷桑乏团看修聘痊墟咕唇茄道坷盎崖卵窘梦倔瞥柱熟蛆伪荧修绩倡羽逝精咎伐泳煽磕析睫牙褪起夸蓬坊改刃赴佯瞥日彼胖退尤褪 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I

4、T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

5、。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AbstractIT the information industries take now the high technology and new technology industry main body and new productive force

6、s 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

7、 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 enterprises financial control. The research discove

8、red 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

9、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 industrys financial administration is still weak, business financing is not convenience, theref

10、ore 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 thatOur IT inform

11、ation 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

12、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 handle and analysis of difference c

13、arry 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 microscop

14、ic 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目录摘要IAbstractII第1章 绪论11.1选题背景和目的11.2国内外研究状况21.3写作方法和研究内容21.

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