III 摘要 信息技术的进步，催生了大数据时代的诞生。企业财务管理与信息系统的密 切结合，对提高财务管理的工作效率，实现集团目标价值显得尤为重要。通过对 集团财务信息系统建设和应用中存在的问题进行分析，研究探索解决方案，并进 一步完善思路，对集团财务信息管理的研究具有重要意义。本文以北京能源集团 有限公司为例，对该集团企业的财务信息系统进行研究，通过分析国内外研究现 状，结合集团财务信息理论，介绍了能源集团公司的基本情况。在北京公司的发 展过程中，本文分析了北京公司的财务信息和现状，总结了北京能源集团有限公 司财务信息化过程中存在的数据质量问题。目前，在北京能源集团有限公司的工 作中，主要集中在技术方面，业务部门之间缺乏协调与合作。因此，该集团财务 信息系统的构建中，出现的主要问题体现在缺乏明确的数据管理责任、数据信息 较为冗杂、融合率低、信息缺乏可信度以及安全风险较高等方面，本文将针对具 体问题，为北京能源集团有限公司提出一个合理的建议，希望建立数据标准体系， 建立质量体系的数据，提高数据安全系统(如数据管理对策和改进思想)，希望能 为公司完善财务等业务信息系统，提高数据质量管理水平提供参考。 关键词：北京能源集团有限责任公司；财务管理；信息化；问题；对策 论文类型：工商管理硕士（MBA）研究生学位论文 西南科技大学（硕士）学位论文 IV ABSTRACT The progress of information technology has given birth to the era of big data. The close combination of enterprise financial management and information system is very important to improve the efficiency of financial management and realize the target value of the group. Through the analysis of the problems existing in the construction and application of the group's financial information system, research and explore solutions, and further improve the thinking, it is of great significance to the research of the group's financial information management. Taking Beijing Energy Group Co., Ltd. as an example, this paper studies the financial information system of the group enterprise, and introduces the basic situation of the energy group company by analyzing the research status at home and abroad and combining the group financial information theory. In the development process of Beijing company, this paper analyzes the financial information and current situation of Beijing company, and summarizes the data quality problems in the financial information process of Beijing Energy Group Co., Ltd. At present, the work of Beijing Energy Group Co., Ltd. is mainly focused on technology, and there is a lack of coordination and cooperation between business departments. Therefore, in the construction of the group's financial information system, the main problems are reflected in the lack of clear data management responsibility, data and information are jumbled, the fusion rate is low, the information is lack of credibility and the security risk is high. This paper will put forward a reasonable proposal for Beijing Energy Group Co., Ltd., hoping to establish a data standard system and establish a data standard system Data of quality system, improve data security system (such as data management countermeasures and improvement ideas), hope to provide reference for the company to improve financial and other business information systems and improve data quality management level. KEY WORDS: Beijing energy group co., LTD. Financial management; Informatization; Problem; countermeasures TYPE OF THESIS：Degree of Master in Business Administration 目 录 V 目 录 1 绪论 ..................................................................................................................................... 1 1.1研究背景及研究意义 ................................................................................................... 1 1.1.1研究背景 ................................................................................................................. 1 1.1.2研究意义 ................................................................................................................. 1 1.2国内外研究现状 ........................................................................................................... 2 1.2.1国外研究现状 ......................................................................................................... 2 1.2.2国内研究现状 ......................................................................................................... 3 1.3研究思路及方法 ........................................................................................................... 4 1.3.1研究思路 ................................................................................................................. 4 1.3.2研究方法 ................................................................................................................. 5 2 相关理论分析 ..................................................................................................................... 6 2.1企业信息化理论分析 ................................................................................................... 6 2.1.1企业信息化概念 ..................................................................................................... 6 2.1.2企业信息化的意义 ................................................................................................. 7 2.1.3企业信息化的实现途径 ......................................................................................... 7 2.1.4企业信息化程度的评价模型 ................................................................................. 8 2.2集团企业财务管理理论分析 ..................................................................................... 11 2.2.1集团企业财务管理概念 ....................................................................................... 11 2.2.2集团企业财务管理的作用 ................................................................................... 11 2.2.3实现集团企业财务管理的途径 ........................................................................... 11 2.2.4集团企业财务管理的模式 ................................................................................... 15 2.3集团企业财务信息化理论分析 ................................................................................. 16 2.3.1集团企业财务信息化概念 ................................................................................... 16 2.3.2集团企业财务信息化的意义 ............................................................................... 16 2.3.3实现集团企业财务信息化的途径 ....................................................................... 16 2.3.4集团企业财务信息化发展方向 ........................................................................... 18 3 北京能源集团有限责任公司财务信息系统发展历程及现状 ....................................... 20 3.1情况简介 ..................................................................................................................... 20 3.1.1概况 ....................................................................................................................... 20 3.1.2北京能源集团有限公司主营业务 ....................................................................... 20 3.2北京能源集团股份有限公司财务信息系统发展历程 ............................................. 20 西南科技大学（硕士）学位论文 VI 3.3财务信息系统现状 ..................................................................................................... 21 3.3.1财务信息化水平概况 ........................................................................................... 21 3.3.2财务信息系统简介 ............................................................................................... 21 3.3.3系统数据应用情况 ............................................................................................... 21 4 北京能源集团有限责任公司财务信息系统存在的问题及分析................................... 23 4.1管理责任不清 ............................................................................................................. 23 4.1.1主要问题 ............................................................................................................... 23 4.1.2问题原因分析 ..................................................