摘要
邮政企业作为国民经济的一个基础行业,是传递实物信息,服务于社会的公
众性企业。随着政企分幵、国家放开物流市场,邮政企业面临的竞争压力越来越
大。为了建立自身的竞争优势,扭亏为盈,邮政企业开始思考自己的战略策略、
经营体制和业务流程等核心要素,“价值链管理”理论的出现使管理者的眼前为之
一亮。价值链管理思想不仅仅帮助邮政企业实现了业务流程的优化,还拓展了企
业的外延,通过向上游的兄弟局和下游的顾客延伸,构建起以价值链为纽带的利
益联盟。联盟内的各个单位之间实现了资源共享和优势互补。财务管理流程作为
邮政企业业务流程的组成部分,是构建企业自身核心竞争力的重要因素。邮政企
业要想在激烈的市场竞争中立于不败之地,必须向财务管理流程要效益。通过运
用价值链理论对其进行优化重组,将有助于提升邮政企业的品牌竞争力,更好的
满足市场竞争的需要
文章研究探讨了价值链理论的内涵与发展历程,为邮政企业财务管理流程重
组打下了坚定的理论基础;运用规范性理论分析方法和文献研究方法深入探讨了
邮政企业财务管理的过程,同时运用了管理学、会计学和模糊数学等学科知识与
方法,特别是业务流程重组的思想,从财务理念、财务信息处理流程和财务组织
三个维度对邮政企业传统的财务管理流程进行了重组
重组后的财务管理流程,树立了面向顾客满意和价值创造的新财务观,实现
了财务数据的集成收集方式、事件驱动的财务处理方式和实时报告的财务信息的
输出方式,构建了流程维与职能维相交叉的二维组织结构,在对财务管理流程重
组效果的评价指标方面,构建了多维度、多层次的评价指标并进了定量评判。最
后,对山东省邮政公司的财务管理流程进行了分析、重组和评价。以上这些,都
将对今后邮政企业进行财务管理流程重组带来革命性的变革,并为邮政企业推行
财务管理流程重组奠定了基础
关键词:邮政企业;价值链;财务管理流程;流程重组
ABSTRACT
As one of the basic industries of the national economy, the postal enterprise is a
state-owned enterprise whose main business is delivering the actual goods and serving
the public. With the separation of the government and enterprise, the postal enterprises
are facing an increasingly fierce competition. In order to seek a long-term competitive
advantage which is difficult to imitate,they began to take a look at the core elements,
such as operating mechanism, business process and the structure of organization. The
appearance of the value chain management theory undoubtedly made the eyes of the
managers bright. The value chain management thinking not only can help the postal
enterprises to optimize the integration of the internal aspects with the aim of looking for
a competitive advantage, but also can expand the enterprise epitaxial. As part of the
postal enterprise's business processes,financial management process is an important
factor in building their core competitiveness. The use of the value chain theory which
enables us to make thorough,multi-angle and multi-level study into it can help postal
enterprise to accelerate its financial processes. Consequently, the enterprise made itself
better adopt to the fierce market competition.
The article theoretically analyzes the nature and characteristics of the value chain
theory. This will contribute to laying the theoretical foundation for the postal enterprise
to rebuild its financial management processes. At the same time, it will update the old
financial process from three factors including financial concept, financial information
processing and financial organization by means of the knowledge and methods of
Management, Accounting, Fuzzy Mathematics and other disciplines, such as the Value
Chain Management theory and the BPR theory.
After its reorganization,the financial management process firstly establishes a new
financial outlook based on customer satisfaction and value creation; secondly it
accomplishes the system collection method of financial data,event-driven method,
financial information output way of real-time reporting in the financial information
processes as far as the financial information processing concerned;thirdly it establishes
a twodimensional structure of process and function in financial organization. At last,
it analyzed, reconstruct and evaluated the financial management processes of the Postal
Company of Shandong Province. All above will offer a significant theoretical guidance
and practical reference to the postal enterprises, and lay a solid foundation for the
implementation of the financial management information for postal enterprises.
Key words: postal enterprises; value chain; financial management process; process
reengineering
第1章导论
1.1选题背景及研究意义
1.1.1选题背景
邮政企业作为国民经济的一个基础行业,是传递实物信息,服务于社会的公
众性企业。在二十世纪,由于邮政企业连年政策性亏损,国家全额补亏对其扶持,
企业毫无财务管理概念。2007年1月29日,是中国邮政历史上具有转折意义的一天
这一天,中国邮政集团公司挂牌成立,邮政实现了政企分离,从单纯的为公众服
务转变为服务与经营并重的企业,幵始踏上了独立运营、自负盈亏的征程。在完
成企业化改革后,作为国有企业的一员,国家对邮政企业提出了更高的要求,那
就是:保障国有资产保值增值、对国家投入资本要有相应的产出回报
为了实现“人们邮政为人民”的服务宗旨,中国邮政自独立运营起一直面临
着巨大的市场竞争压力。一方面,面对来自国外、国内各物流公司的强势入侵,
中国邮政要不断的发展邮政业务,保证各项业务得到持续快速的增长,确保在激
烈的市场竞争中占有一定的市场份额;另一方面,中国邮政还要坚持科学发展观,
把发展和创新放在首位,以持续发展来穷实薄弱的基础设施建设,确保普遍服务
质量,因此财务负担十分沉重
2008年上半年,爆发于美国华尔街的金融危机席卷全世界,一时间停工、停
产乃至破产的事情不断发生,这对于在亏损边缘挣扎的邮政企业而言无疑是雪上
加霜、如履薄冰。从2010年起,国务院对中国邮政集团公司开始进行经营业绩考
核,考核指标中就包括了利润总额、经济增加值(EVA)、国有资本保值增值率等效
益型指标。因此,在履行国家赋予的普遍服务义务的同时,更加关注和追求经营
效益成为邮政企业在经营管理中必须考虑的因素
“十二五”期间是中国邮政全面转型的时期,其转型包括“从传统邮政向现
代化邮政转型、邮政经济发展方式转型、从投资推动向资源优化配置转型、从企
业追求规模向追求效益转型、邮政企业财务管理由核算型财务向经营性财务的转