A地区供电公司资金集中管理模式的分析

发布时间：2018-03-20 02:04

本文选题：供电公司　切入点：资金集中管理　出处：《华东理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着我国改革开放深化,经济高速发展,人民生活水平日益提高,对各方面生产要素的需求越来越大,尤其是能源类的需求。近年来,国家又提出集约化发展与绿色发展并行策略,国资委禁止央企继续粗放型发展模式,将对央企升级改革列为“五大战略”最重要的位置。国家电网公司在国家“十二五”期间提出了“三集五大”体系发展战略：其中财务集约化工作是“三集五大”工作中的重中之重,要求推行会计集中核算、资金集中管理、资本集中运作、预算集约调控、风险在线监控,切实提高财务管控能力。资金是企业发展的血脉,而供电企业作为资金密集型企业,资金管控能力并未完全实现精细化管理,使得供电企业资金集中化效率达不到最佳程度。本文从资金管理理论入手,引用国内外学者研究成果,分析金集中管理相关的理论和模式,并讨论了国内外大型企业的资金集中管理模式。然后,本文通过分析A地区供电公司资金集中管理的模式和实际情况,例如资金池、预算、资金归集方案。接着,评估A地区供电公司资金集中管理模式的优劣,提出更好的资金集中管理提升方案,最终得出结论和总结。本文可供地方供电企业财务资金管理参考,有益于供电企业财务资金管理工作的提升。切实提高供电公司的资金集中管理方式有助于提高其公司的公司管理水平,降低资金使用成本,控制公司财务风险,最终更有助于我国电网建设和电力供给,提升人民生活水平,提高我国经济发展速度。
[Abstract]:With the deepening of China's reform and opening up, the rapid development of the economy, the rising standard of living of the people, the demand for various factors of production is increasing, especially the demand for energy. The state also put forward a parallel strategy of intensive development and green development, and the SASAC prohibited central enterprises from continuing extensive development models. The State Grid Company put forward the development strategy of "three sets and five big" system during the "12th Five-Year Plan" period: the financial intensive work is "three sets and five big". "the top priority in our work, It is required to carry out centralized accounting, centralized management of funds, centralized operation of capital, intensive control of budget, on-line monitoring of risks, and effective improvement of financial control ability. Funds are the blood of the development of enterprises, while power supply enterprises are capital-intensive enterprises. The capital control ability has not completely realized the fine management, makes the power supply enterprise capital centralization efficiency not to reach the best degree. This article starts with the fund management theory, quotes the domestic and foreign scholars' research results, This paper analyzes the theory and mode of centralized management of gold, and discusses the centralized management of funds in large enterprises at home and abroad. Then, this paper analyzes the mode and actual situation of centralized fund management of power supply companies in A area, such as fund pool, budget, etc. Then, the paper evaluates the advantages and disadvantages of the centralized fund management model of the power supply company in A area, puts forward a better scheme of centralized fund management, and finally draws a conclusion and summary. This paper can be used as a reference for the financial fund management of the local power supply enterprises. It is beneficial to the improvement of the financial fund management of power supply enterprises. Improving the centralized fund management mode of power supply companies is helpful to improve the company's management level, reduce the cost of the use of funds, and control the financial risks of the companies. Finally, it will be helpful to the construction of power grid and power supply, improve the living standard of the people, and improve the speed of economic development in our country.
【学位授予单位】：华东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.71

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