毕节邮政财务一体化执行效率与对策研究
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摘要
自1998年，中国邮政与中国电信分离独立运营以来，中国邮政经历了自创建以来最痛苦的阶段，经历了前所未有的全方位的体制震荡和市场竞争压力。由于失去了资金的反哺，邮政过去被掩盖的亏损状态显现出来。为了使中国邮政渡过转型的困局，政府给予了四年递减的财政援助。在这一背景下，邮政行业开始了探索性的改革征程。扭亏的压力和资金的匮乏迫使邮政企业实行财务紧缩，其操作方案就是财务一体化。虽然财务一体化的初步实施为扭亏做出了显而易见的贡献，但随着财务一体化进一步延伸，财务一体化控制成本的功能开始弱化、县分支机构会计人员派驻制推行受阻、集权管理对县分支机构发展新业务积极性的负面影响等问题日益突出，中国邮政财务一体化进程受阻。财务一体化何去何从?
本文通过研究中国邮政在技术背景下的演变历史，对邮政属于“自然垄断”的这一见解提出了合理怀疑，指出邮政改革是技术进步的必然，借鉴国外邮政改革的经验分析中国邮政目前的改革措施，认为履行普遍服务政府职能与以盈利为目的企业职能分离是中国邮政体制改革的方向，而财务管理已成为邮政改革的瓶颈问题；将地处欠发达地区的基层邮政企业——毕节邮政局作为典型，对其财务一体化运作现状及执行效率进行研究，寻找存在的问题并归纳为定位问题、认识问题和管理粗放形成的具体问题；结合邮政生产全程全网、联合作业的经营特征，将财务一体化定位于生产经营特征必然产物、邮政改革必经之路，指出只有在邮政企业建立财务导向理念，解决认识问题后才能解决具体问题、解决制约邮政机制改革的财务瓶颈问题，进而得出结论：中国邮政的改革必须以改革现行邮政财务一体化模式、建立财务导向理念、加快财务管理改革为首要任务。
Since having been set apart from China Telecom in 1998, China post has undergone the most painful period since her creation. Now, she has been confronted with all round mechanism shock and market competitive pressure. And without financial aid from China telecom, her financial losses begin to appear, which had been covered in the past. In order to help China post go through the hardships in her transformation, the central government granted a four-year financial aid programme in 1998, which would decrease year by year and come to zero in 2002. Under the background, China post started her probative reformation. The pressure of turning financial loss into gain and the scarcity in fund caused the policy of financial shrinkage was carried out in the reform and its operational tool was organic-whole finance .The preliminary application of organic-whole finance has made obvious contributions to turn financial loss into gain for China post, however, as the reformation goes deep, some problems are disclosed and more
and more serious, such as its function of controlling costs weakened, counter accrediting to the county branch impeded, and the negative influence on progressing new vocational work of the county level branch for the centralized administration. These above come to be problems and the organic-whole finance is impeded. What and how to do with the organic-whole finance system?
Through study on the evolutional history of China post under the scientific and technical background, the thesis puts reasonable suspicion on the opinion that post is a part of those naturally monopolized sectors, and points out that post reform is of necessity out of the scientific and technical progress. Analyze the previous reform measures through the experience of foreign post reformation,
give out that fulfilling the general service function and profit-making function of the post enterprise should be separated , on the other while .financial administration has been a bottle neck problem of China post reformation. Let Bijie post office that is a grass-rooted level post enterprise located at a backward area of Guizhou as a typical sample and study its organic-whole finance been in motion and operational efficiency to find out problems. The thesis will conclude the exsisting problems are caused by inappropriate positioning, misunderstanding and unrefined management. With the characteristics of Postal management manufacture of whole postal web and combined operation, fix the position of the organic whole finance of an inevitable outcome based on these characteristics, and the necessary period of post reformation. The thesis insists those concrete "bottle neck " problems will be solved only after the finance leading ideology is established and the problem of misunderstanding is solved. Above all,
it is the conclusion, it must be first assignment to reform China post organic-whole finance being in doing now, and set up finance leading ideology and speed up the finance administration.
本文通过研究中国邮政在技术背景下的演变历史，对邮政属于“自然垄断”的这一见解提出了合理怀疑，指出邮政改革是技术进步的必然，借鉴国外邮政改革的经验分析中国邮政目前的改革措施，认为履行普遍服务政府职能与以盈利为目的企业职能分离是中国邮政体制改革的方向，而财务管理已成为邮政改革的瓶颈问题；将地处欠发达地区的基层邮政企业——毕节邮政局作为典型，对其财务一体化运作现状及执行效率进行研究，寻找存在的问题并归纳为定位问题、认识问题和管理粗放形成的具体问题；结合邮政生产全程全网、联合作业的经营特征，将财务一体化定位于生产经营特征必然产物、邮政改革必经之路，指出只有在邮政企业建立财务导向理念，解决认识问题后才能解决具体问题、解决制约邮政机制改革的财务瓶颈问题，进而得出结论：中国邮政的改革必须以改革现行邮政财务一体化模式、建立财务导向理念、加快财务管理改革为首要任务。
Since having been set apart from China Telecom in 1998, China post has undergone the most painful period since her creation. Now, she has been confronted with all round mechanism shock and market competitive pressure. And without financial aid from China telecom, her financial losses begin to appear, which had been covered in the past. In order to help China post go through the hardships in her transformation, the central government granted a four-year financial aid programme in 1998, which would decrease year by year and come to zero in 2002. Under the background, China post started her probative reformation. The pressure of turning financial loss into gain and the scarcity in fund caused the policy of financial shrinkage was carried out in the reform and its operational tool was organic-whole finance .The preliminary application of organic-whole finance has made obvious contributions to turn financial loss into gain for China post, however, as the reformation goes deep, some problems are disclosed and more
and more serious, such as its function of controlling costs weakened, counter accrediting to the county branch impeded, and the negative influence on progressing new vocational work of the county level branch for the centralized administration. These above come to be problems and the organic-whole finance is impeded. What and how to do with the organic-whole finance system?
Through study on the evolutional history of China post under the scientific and technical background, the thesis puts reasonable suspicion on the opinion that post is a part of those naturally monopolized sectors, and points out that post reform is of necessity out of the scientific and technical progress. Analyze the previous reform measures through the experience of foreign post reformation,
give out that fulfilling the general service function and profit-making function of the post enterprise should be separated , on the other while .financial administration has been a bottle neck problem of China post reformation. Let Bijie post office that is a grass-rooted level post enterprise located at a backward area of Guizhou as a typical sample and study its organic-whole finance been in motion and operational efficiency to find out problems. The thesis will conclude the exsisting problems are caused by inappropriate positioning, misunderstanding and unrefined management. With the characteristics of Postal management manufacture of whole postal web and combined operation, fix the position of the organic whole finance of an inevitable outcome based on these characteristics, and the necessary period of post reformation. The thesis insists those concrete "bottle neck " problems will be solved only after the finance leading ideology is established and the problem of misunderstanding is solved. Above all,
it is the conclusion, it must be first assignment to reform China post organic-whole finance being in doing now, and set up finance leading ideology and speed up the finance administration.
引文
[1] 周其人，“自然垄断”不自然，《互联网实验室》，2002．4
[2] 黄勋敬，预算管理—驾驭成败的宝剑，《中外管理》，2002．2
[3] 范长缨，财务导向的认识问题，《财务与会计》，2002．11
[4] 潘爱香，如何解读全面预算管理，《财务与会计》，2002．8
[5] 仇日华，国外邮政改革的现状和思路，《现代邮政》，2003．2
[6] 葛家澍，财务会计的本质、特点及其边界，《会计研究》，2003．3
[7] 王斌，《企业集团组建与运行中财务、会计问题研究》，经济科学出版社，2002
[8] 郭复初，《现代财务理论研究》，经济科学出版社，2000
[9] 罗福凯，《战略财务管理》，青岛海洋出版社，2000
[10] 杜英斌，企业财务管理几个问题的思考，《会计研究》，1998．3
[11] 郭复初，《财务通论》，立信会计出版社，1997
[12] 陈宏明，省级电力企业效绩评价系统改进研究，《财经理论与实践》，2002．6
[13] 史先诚，相对业绩比较与经理激励，《外国经济与管理》 2002．11
[14] 薛云奎，网络时代的财务与会计，《会计研究》，2002．11
[15] 杨雄胜，《会计学概论》，南京大学出版社，1998
[16] Larsen，《现代高级会计》，东北财经大学出版社，1999
[17] Watts，《实证会计理论》，东北财经大学出版社，1999
[18] Kaplan，《高级管理会计》，东北财经大学出版社，1999
[19] Robbins，《管理学》，中国人民大学出版社，1996
[20] 张德，《人力资源管理》，企业管理出版社，2002
[21] 陈兴滨，《公司理财》，企业管理出版社，2002
[22] Ray.H.Garrison&Eric.w, Mannegrial Accounting(10th Edition), McGraw-Hill/Irwin, February 7, 2002
[23] Jean E.Cunningham & Orest J.Fiume, Real Numbers:Management Accounting in a lean Organization, Managing Times Press, march 25,2003
[24] Robert N.Anthony&Leslie Pearlman Breituer, Core Concepts of Accounting (8th Edition), Prentice Hall, March 10, 2003
[2] 黄勋敬，预算管理—驾驭成败的宝剑，《中外管理》，2002．2
[3] 范长缨，财务导向的认识问题，《财务与会计》，2002．11
[4] 潘爱香，如何解读全面预算管理，《财务与会计》，2002．8
[5] 仇日华，国外邮政改革的现状和思路，《现代邮政》，2003．2
[6] 葛家澍，财务会计的本质、特点及其边界，《会计研究》，2003．3
[7] 王斌，《企业集团组建与运行中财务、会计问题研究》，经济科学出版社，2002
[8] 郭复初，《现代财务理论研究》，经济科学出版社，2000
[9] 罗福凯，《战略财务管理》，青岛海洋出版社，2000
[10] 杜英斌，企业财务管理几个问题的思考，《会计研究》，1998．3
[11] 郭复初，《财务通论》，立信会计出版社，1997
[12] 陈宏明，省级电力企业效绩评价系统改进研究，《财经理论与实践》，2002．6
[13] 史先诚，相对业绩比较与经理激励，《外国经济与管理》 2002．11
[14] 薛云奎，网络时代的财务与会计，《会计研究》，2002．11
[15] 杨雄胜，《会计学概论》，南京大学出版社，1998
[16] Larsen，《现代高级会计》，东北财经大学出版社，1999
[17] Watts，《实证会计理论》，东北财经大学出版社，1999
[18] Kaplan，《高级管理会计》，东北财经大学出版社，1999
[19] Robbins，《管理学》，中国人民大学出版社，1996
[20] 张德，《人力资源管理》，企业管理出版社，2002
[21] 陈兴滨，《公司理财》，企业管理出版社，2002
[22] Ray.H.Garrison&Eric.w, Mannegrial Accounting(10th Edition), McGraw-Hill/Irwin, February 7, 2002
[23] Jean E.Cunningham & Orest J.Fiume, Real Numbers:Management Accounting in a lean Organization, Managing Times Press, march 25,2003
[24] Robert N.Anthony&Leslie Pearlman Breituer, Core Concepts of Accounting (8th Edition), Prentice Hall, March 10, 2003