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论文编号：	9662
作者编号：	2120152757
上传时间：	2017/12/8 13:13:37
中文题目：	XX供电公司财务集约化管理问题研究
英文题目：	Research on Financial Intensive Management of XX Power Supply Company
指导老师：	郝臣
中文关键字：	电力企业；财务集中管理；财务集约化
英文关键字：	Electric Power Enterprise; Financial Integrated Management; Financial Intensification
中文摘要：	电力行业作为我国国民经济的基础性支柱行业，与国民经济发展息息相关。《关于进一步深化电力体制改革的若干意见》标志着我国新一轮电力体制改革的开启，一方面发电侧已经允许社会资本进入，另一方面售电侧的放开也已经提上电力改革日程。在日益激烈的竞争形势和愈发严格的政策环境下，要继续保持电网公司的竞争优势和盈利能力，务必通过更科学、更先进的管理手段，实现传统大型国有企业向现代化大型集团公司的转变。 近年来，我国电网发展方式发生重大转变，技术创新也不断取得新突破，这迫切要求电力企业全面提升专业化、精益化管理水平，达到更集约、更扁平、更专业的预期目标。财务管理是各项生产经营管理活动的基础，电网规划、设计、建设、运行、检修等各个环节都离不开财务调控，选择科学的资金筹集、使用和分配方式，才能达到节约成本、降低费用、压缩损耗、盘活资金、提高资金使用效率的效果。可以说财务集约化管理是人、财、物集约化管理的核心，全面提升财务资源配置能力、价值管理能力、决策支持能力和风险防控能力，是深化公司财务集约化管理的重要途径。 本文从国内外财务集约化研究的现状出发，基于集约化四大理论和财务集约化管理的功能、原则、可行性和五种主要模式，学习了国内外不同行业、相似规模集团化企业的财务集约化管理案例。针对XX供电公司目前的经营管理状况，提出了XX供电公司在财务管理上存在的问题，包括人员队伍建设迟缓、会计核算体系不完善、财务制度缺失或可行性差、财务与营销业务的融合亟待加强、工程项目的财务管理不严谨、财务预算管理力度不强、公司资金利用率不高等。为弥补以上提出的财务粗放式管理的不足，说明公司实施财务集约化管理是一种必然趋势，从而提出财务集约化的工作思路和目标，从完善财务标准体系、深化会计集中核算、加强财税筹划管理、加强电价集约化管理、加强工程财务管理、深化预算集中调控、深化资金集中管理、深化资本集中运作等方面提出实施方案的具体操作方法等。
英文摘要：	As the basic pillar industry of our national economy, the power industry is closely related to the development of the national economy. The policy of "Some Opinions on Further Deepening the Reform of Electric System" marks the opening of a new round of China's power system reform, on one hand, the Generation-Side has allowed social capital to enter the market, on the other hand, the Marketing-Electricity-Side has been put onto the electricity reform schedule. Under the increasingly fierce competition situation and increasingly stringent policy environment, if we want to continue to maintain the power company's competitive advantage and profitability, more scientific and more advanced management tools must be used to achieve the change from the traditional large state-owned enterprises to modern large group companies. In recent years, the change of power grid development mode and technological innovation has made new breakthroughs urgently, which urgently demands to generally improve the professional and lean management level. in hence, more intensive, flatter, more professional operating mode is the inevitable direction of the development of the company. Financial management is the basis of the production and management activities, every link like power grid planning, design, construction, operation and maintenance, is closely connected to the financial control. So only if we select the right way to raise the fund, and then use and distribute the fund scientifically, can we achieve the goal of cost saving, expenses reduction, compression loss, funds revitalization and the improvement of the funds using efficiency. It can be said that financial intensive management is the core of human, financial and material intensive management, and comprehensively enhance the ability of financial resource allocation, value management ability, decision support ability and risk prevention and control ability is an important way to deepen the financial management of the company. Based on the current situation of financial intensive research both at home and abroad, and on the basis of the functions, principles, feasibility and five main modes of financial intensive management and four intensive theories, the essay studies the cases of financial intensive management from the corporations in and out of home, of different industries with the similar scale. In view of the current management situation of XX power supply company, the problems existing in the current financial management of XX power supply company are put forward, including the slow construction of personnel team, imperfect accounting system, lack of financial system or poor feasibility, and the need for financial and marketing business to be strengthened , the project's financial management is not rigorous, financial budget management is not strong, and the company's capital utilization is not high. In order to make up for the above-mentioned extensive financial management, it shows that the implementation of financial intensive management is an inevitable trend, so as to put forward the ideas of financial intensification, the essay gives some implementation plans and specific implementations from such aspects like perfecting the financial standard system, centralized accounting, centralized management of funds, capital centralized operation, budget intensive control, risk online inspection, engineering financial management, tax planning management, price management and so on.
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