强化过程控制提升财务管理质量

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作者单位:: 1. 中国石油工程建设(集团)公司北京 100011;
2. 天津市南港工业区开发有限公司天津 300450
China Petroleum Engineering and Construction (Group) Corp., Beijing 100011, China

关键词:: 财务;识别;策划;过程控制;质量;机制
finance;identification;plan;process control;quality;mechanism

摘要:: 结合工程建设财务业务实际,运用国家质量管理体系标准GB/T19000-2000的过程方法,对财务业务过程进行识别和策划,建议采取9方面措施强化过程控制,以期提高财务工作质量。同时也论述了财务职责中服务与控制的双重性;建议要建立持续改进的长效机制。
This article identifies and plans the financial operation process combined with the practice of engineering construction finance work and applying the processing method from the national quality management system standard GB/T 19000-2000 which is equal to ISO 9000:2000. Nine aspects adopted here are to strengthen the efficiency of process control and enhance the quality of financial work. At the same time, the dual nature of service and domination during the implementation of financial responsibility is discussed in this article and the establishment of long-term effective mechanism for continuous improvement is highly recommended

2009,03(03): 73-74 收稿日期：2008-12-12

分类号：F406.7

作者简介：赵澍宁（1976-），女，湖南湘潭人，会计师，1998年毕业于中国石油大学，现从事会计核算工作。

参考文献：
[1] GB/T 19000-2000，质量管理体系基础和术语[S].
[2] 煜海. 国企需理清三大财务关系[EB/OL].http://www.cfen.com.cn/ web/zgkjb/2008-08/15/content-444286.htm,2008-08-15/2008-12-10.