联系我们

论文查询结果	返回搜索

论文编号：	8726
作者编号：	2120142757
上传时间：	2016/12/7 19:32:29
中文题目：	TJ电力公司用户工程全过程现金管理研究——基于业财融合的视角
英文题目：	Research on Cash Management of the Whole Process of Users’ Project in TJ Electric Power Company--Based on the Perspective of the Integration of Business and Finance
指导老师：	李莉
中文关键字：	用户工程;现金管理;业财融合
英文关键字：	Electric user’s project;Cash Management;the Integration of Business and Finance
中文摘要：	电力用户工程是电力用户投资建设、建成后由供电企业运行维护的供电工程，一直以来用户工程是供电企业履行社会责任的重要内容，也是服务经济发展的有效手段，更是支撑供电企业发展的主要途径。区别于一般基建工程，电力用户工程涉及的资金量巨大、项目分散难以控制，因此研究电力用户工程全过程现金管理，对于提升公司财务管理水平具有重要意义。但用户工程流程复杂，涉及多部门协同管理，唯有使用“业财融合”管理方式，才能将财务管理的理念融合到业务执行的过程中，使生产经营与财务管理有效融合，避免财务控制与业务工作脱节、财务管理与业务管理两层皮的现象产生，帮助企业实现全过程资金有效配置的管理模式。 TJ电力公司目前已建项用户工程超过万余项，涉及资金数以亿计，并率先运用信息化手段在系统内独创了用户工程管理体系，管理水平在国网公司保持领先，但目前还存在着业财融合流程效率低下、指标体系尚不完善、缺乏资产接收后管理链条延伸等问题。本文立足于TJ电力公司用户工程全过程现金管理现状，为用户工程现金管理设计了基于“业财融合”视角的优化方案，从业财流程与指标两个角度进行了优化。在流程方面，实施深化用户工程结算、清算一体化应用项目以及核销、关闭一体化项目，重点规范用户工程的结算、清算工作，组织建设结算清算一体化管控平台，优化了结算、清算、核销、关闭等关键流程，实现流程间的无缝对接，提高工作效率。在指标方面，完善用户工程指标体系，实现多维度用户工程管理指标展示，确保用户工程指标深挖到岗位，得到切实贯彻执行。最后本文认为，以职责、流程、制度、标准、考核作为抓手促进业财融合，是提升用户工程全过程现金管理水平行之有效的方式，应当在国网系统予以推广。
英文摘要：	Electric user’s project is invested by electric power users while constructed and operated by electric power company. By doing user’s project, the electric power companies fulfill their social responsibility, contributes to the economic development and support the development of themselves. Unlike electric infrastructure project, user’s project involves a large amount of money and is difficult to control. Therefore, there is great significance to enhance the financial management level of the company by doing study on the whole process of user’s project. However, the process of user’s project is quite complex, involving multi-sector collaborative management, only the use of the “Integration of Business and Finance” management approach can help to integrate financial management with the process of business implementation and achieve the whole process of effective allocation of funds management model. TJ Electric Power Company has built more than 10,000 user’s projects, which value more than hundreds of millions yuan, created and taken use of user’s project management technology system, the management level is in the lead of the State Grid Company. But there are still problems in process efficiency, index system and the asset management. In this paper, based on the current status of cash management in TJ Electric Power Company user’s project, the optimization scheme based on "Integration of Business and Finance" is designed to optimize the process and indicator issues. In terms of processes, implementation of a series of programs helps to optimize the key process such as settlement, clearing, canceling after verification and closing, therefore improves work efficiency. In terms of indicators, improving the user’s project index system realizes multidimensional user’s project management indicators display and ensures the index system being effectively implemented. Finally, this paper argues that it is an effective way to enhance the cash management level in the whole process of user’s projects by taking responsibilities, processes, systems, standards and examinations as an important approach, promoting the integration of business and finance. This way should be promoted in the whole State Grid Company.
查看全文：	预览  下载(下载需要进行登录)