示范电站公司建设期资金管理体系优化研究

发布时间：2018-05-11 19:12

本文选题：建设期 + 资金管理体系　；参考：《中南大学》2013年硕士论文

【摘要】：示范电站公司作为中国第三代核电技术自主知识产权的载体,利用股东制度体系和管理文化优势,用短短3年时间迅速建立了比较完整的管理体系,但离精细化管理要求仍有不小的差距,为保证示范电站建设的顺利实施,为确保示范电站公司“不输在起跑线”建设期资金管理体系优化工作迫在眉睫。本文采用文献研究法、系统分析法、访谈法、定量分析和定性描述结合法等研究方法,就示范电站建设期资金管理体系中诸如资金预算管理、筹资活动、结算方式、税务筹划、资金风险管理、资金管理绩效评估、资金管理优化体系实施保证体系建设等问题开展研究,指出了建设期资金管理体系的问题和不足,结合示范电站公司建设期管理目标,确立了资金管理体系优化原则和资金管理体系优化目标,设计了示范电站公司建设期资金管理体系优化框架,确立了对资金管理体系优化的实施路线。本文结合研究中发现的问题,根据示范电站建设期资金管理优化思路,对比分析了资金管理体系优化方案实施前后的差异,提出通过优化资金预算管理流程和优化资金预算管理工具,利用企业信用加强筹融资管理和结算管理,充分利用相关优惠政策开展税务筹划活动,将大大降低示范电站公司建设期投资成本的优化方案。文章还从优化建设期资金风险管理,以及通过加强资金绩效考核管理角度提出了资金管理体系优化方案,以达到提升资金管理体系优化成果的目的。此外,为保证国核示范电站公司资金管理体系优化研究成果能在企业实践经营活动中顺利实施,文章从内部控制环境实施保障、制度体系实施保障、员工队伍素质实施保障和企业文化实施保障等几个方面对国核示范电站公司资金管理体系优化实施保障体系进行了研究。文章最后归纳总结了本次研究结论,同时对本次研究的不足以及后续需要开展的研究工作做了简要说明和展望。
[Abstract]:As the carrier of independent intellectual property rights of the third generation nuclear power technology in China, the demonstration power station company has rapidly established a relatively complete management system in a short period of three years by utilizing the advantages of the shareholder system and the management culture. However, there is still not a small gap from the fine management requirements. In order to ensure the smooth implementation of the construction of the demonstration power station, it is urgent for the demonstration power station company to optimize the fund management system during the construction period of "not losing at the starting line". In this paper, the methods of literature research, system analysis, interview, quantitative analysis and qualitative description are used to demonstrate the fund management system in the period of power plant construction, such as fund budget management, financing activities, settlement method, tax planning, etc. The problems of fund risk management, fund management performance evaluation, fund management optimization system implementation guarantee system construction and so on are studied, and the problems and shortcomings of fund management system during construction period are pointed out. The optimization principles and objectives of fund management system are established, the framework of fund management system optimization in the construction period of demonstration power station company is designed, and the implementation route of fund management system optimization is established. Combined with the problems found in the research, according to the ideas of fund management optimization in the construction period of demonstration power station, this paper compares and analyzes the differences between the optimization schemes of the fund management system before and after the implementation. Through optimizing the fund budget management process and optimizing the fund budget management tools, the paper puts forward that the enterprise credit should be used to strengthen the financing management and settlement management, and to make full use of the relevant preferential policies to carry out tax planning activities. It will greatly reduce the investment cost of the demonstration power station company during the construction period. From the point of view of optimizing fund risk management during construction period and strengthening fund performance appraisal management, the paper also puts forward the optimization scheme of fund management system, in order to achieve the purpose of improving the result of fund management system optimization. In addition, in order to optimize the fund management system of the nuclear demonstration power station company of the guarantor country, the research results can be carried out smoothly in the enterprise practice and operation activities. This paper implements the guarantee from the internal control environment and the system. This paper studies the optimization and implementation of the fund management system of the National Nuclear demonstration Power Station Company from the aspects of the implementation guarantee of the quality of the staff and the implementation of the corporate culture. At the end of the paper, the conclusion of this study is summarized, and the shortcomings of this study and the research work needed to be carried out in the future are briefly explained and prospected.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.1;F426.61

【参考文献】