摘 要
随着世界经济全球化的迅猛发展，企业管理及其品质备受企业高度关注。其
中，企业财务管理作为企业管理的重要内容，已成为推动企业发展的重要战略性
资源之一。与此同时，伴随现代信息技术的飞速发展，企业财务管理正朝着科学
化、信息化和规范化方向发展，以期提高企业财务管理水平，增强企业资源的综
合利用效率，提升企业的核心竞争力。因此，建立高效的企业财务管理系统对于
大型航空制造企业具有重要的现实意义。

与传统大型制造企业相比，大型航空制造企业生产研制任务具有其鲜明的特
征。首先，项目种类繁多，涉及民口、军口、转包生产等多种类型；其次，项目
研制周期不均衡，各种项目具有明显不同的研制周期；再次，项目财务管理模式
各异，不同渠道项目具有不同的项目财务管理模式，比如，大型航空企业具有专
家负责制项目、转包生产涉外项目、军队各总部对口项目等，这些项目管理模式
明显不同，直接给项目的财务管理带来很大的差异。

本文紧紧围绕大型航空制造企业项目管理中的财务管理特征，分析了财务管
理系统的发展及趋势，基于 J2EE 技术规范，采用 MVC 架构设计模式的多层体系
结构，应用 J2EE 架构中的 JSP、EJB 和 JDBC 等技术构建系统表示层、业务逻辑
层和数据持久层，并基于 SQL Server 数据库，建立了 B/S 模式的大型航空制造企
业以项目为基础的财务管理系统，初步实现了财务管理系统的计划管理、预算管
理，核算管理等核心模块功能，经调试证明了系统的可适用性，为提高大型航空
制造企业的项目管理和财务管理水平提供了重要的保障和基础。

关键词：航空企业，项目管理，财务管理系统，J2EE 技术，EJB 技术
ABSTRACT
With the fast development of global economics，enterprise management have been
focused by all the companies. As the important part of the enterprise management, the
enterprise financial management is regarded as the key strategical resources to force the
development of the enterprises. In the meantime, the modern information technology
have made it possible for the enterprise financial management to develop along the way
based on the science and information, aiming at heightening the level of financial
management and improving the key competition power of the enterprise. Therefore, to
establish an effective financial management system is very essential and important for
the large aeronautics fabrication enterprise.
Compared with the classic large manufacture enterprise, the research projects and
production tasks of the large aeronautics manufacture enterprise have their unique
characteristics. First of all, the large aeronautics manufacture enterprises have versatile
projects, which include such the cooperation relations as the civil, the army and the
foreign aeronautics companies. Then, the production period for the different task is
apparently different. In the end, the finance management for the different projects has
their own methods, for example, the projects managed by experts in charge, the projects
for the foreign companies and the projects by the different army ranges, which bring
great difference to the finance management of the projects.
In the dissertation, the current main problems about the financial management of the
large aeronautics fabrication enterprise are analyzed firstly. According to the
development trend of the financial management system, a new financial management
system aiming at projects management was established based on the J2EE technology
frame. A three-level architecture model was selected to construct the system based on
the design mode of Model-View-Controller. The popular J2EE technology, such as JSP,
Servlets, EJB and JDBC, were used to design the user interface, the core business logic
interface and the data access, respectively. In the system based on the B/S mode, the
SQL Server system was used to fulfill the data-base. Finally, the important functions of
the financial management system, such as planning management, budget management,
auditing management, were basically realized. After the system was tested, it was
demonstrated that the financial management system is adapted for the financial
management. It has lay a solid foundation for improving the management level of
financial management of the large aeronautics fabrication enterprise.
Keyword: aeronautics enterprise, projects management, financial management system,
J2EE technology, EJB technology