我国电网公司财务集约化管理效果评价及改进研究

发布时间：2018-06-06 09:28

本文选题：电网公司 + 财务集约化　；参考：《华北电力大学》2017年硕士论文

【摘要】：随着能源资源稀缺性问题日益凸显,以前粗放式的管理与发展模式已经不能适应未来经济发展的要求,未来社会经济的发展对合理有效地利用资源提出了更高的要求。如何利用有限的资源创造出最大的效益成为企业发展壮大必须突破的瓶颈。在这种发展背景下,集约化管理逐渐进入人们视野,为现代企业集团化规模化发展提供了方向。国家电网公司率先提出“转变电网发展方式,转变公司发展方式”,建设“电网规划科学、资产结构合理、服务质量优良、安全及效益指标领先”的现代化公司。其中,转变公司发展方式即指建设科学的“三集五大”管控体系,实现人力资源、财务、物资集约化管理。电网公司实施财务集约化管理已有五年时间,目前已初步建成“五集中,六统一”的集约化管控体系。由于目前在我国仍有相当多的企业采用的是传统的财务管理模式,管理效率低下,管理层对下属企业资金运营情况,资产使用情况等相关信息的获取严重滞后,容易导致决策失误。因此,对电网公司实施财务集约化管理的效果进行分析、评价和改进,对于全面推广财务集约化这种新型财务管理模式具有重要的现实意义。首先,在对已有的集约化管理相关文献以及目前电网公司财务集约化管理实施情况进行综述分析的基础上,提炼出本文的研究主题与研究方法,并指出本文的主要创新点。然后,对集约化相关理论及电网公司集约化管理发展历程、发展现状进行简要概述,根据财政部颁布的《中央企业综合绩效评价指标体系》,结合电力企业具体情况,构建出符合电力企业经营特点的电网公司财务绩效评价指标体系。中央企业综合绩效评价指标体系包括财务绩效定量评价指标和管理绩效定性评价指标两部分。由于定性评价指标一般通过专家评议打分的形式完成,具有较大的主观性,所以为保证评价结果的客观真实准确,具有可信度和可比性,笔者拟采用财务指标定量分析进行绩效评价,忽略非财务指标的定性评价。采用功效系数法计分原理,选取电网公司2010-2015年相关财务数据,参照行业评价标准值,计算出各年的财务绩效指标得分。最后,通过对不同年度整体得分情况的横向对比以及反映不同方面财务状况的具体指标的分析,评价电网公司财务集约化管理的实施效果,在此基础上提出改进建议,为财务集约化管理模式在其他行业的推广应用提供借鉴。
[Abstract]:With the scarcity of energy and resources becoming increasingly prominent, the previous extensive management and development model can no longer adapt to the requirements of future economic development, the future social and economic development put forward higher requirements for the rational and effective use of resources. How to make use of limited resources to create maximum benefit becomes the bottleneck that enterprises must break through. In this development background, intensive management has gradually entered people's vision, which provides a direction for the development of modern enterprise collectivization. The State Grid Company is the first to put forward "changing the mode of grid development, changing the mode of development of the company" and constructing a modern company with "scientific power network planning, reasonable asset structure, excellent service quality and leading safety and benefit index". Among them, changing the development mode of the company refers to the construction of scientific "three sets and five" management system to realize the intensive management of human resources, finance and materials. It has been five years since the power grid company implemented the financial intensive management. At present, it has initially completed the intensive management and control system of "five concentration, six unity". At present, there are still quite a lot of enterprises in our country that adopt the traditional financial management mode, the management efficiency is low, and the managers' access to the related information, such as the capital operation of the subordinate enterprises, the use of assets, and so on, is seriously lagging behind. It is easy to make mistakes in decision making. Therefore, it is of great practical significance to analyze, evaluate and improve the effect of financial intensive management in power grid companies. First of all, on the basis of summarizing and analyzing the related literature of intensive management and the implementation of financial intensive management in power grid companies, this paper abstracts the research theme and research methods, and points out the main innovation points of this paper. Then, the paper gives a brief overview of the relevant theories of intensive management and the development course of intensive management of power grid companies, according to the "Central Enterprise Comprehensive performance Evaluation Index system" promulgated by the Ministry of Finance, combined with the specific situation of electric power enterprises. The financial performance evaluation index system of power grid company is constructed according to the management characteristics of electric power enterprise. The central enterprise comprehensive performance evaluation index system includes two parts: quantitative evaluation index of financial performance and qualitative evaluation index of management performance. Because the qualitative evaluation index is generally completed by the form of expert evaluation and scoring, it is subjective, so that the objective truth, accuracy, credibility and comparability of the evaluation results are guaranteed. The author intends to use quantitative analysis of financial indicators for performance evaluation, ignoring the qualitative evaluation of non-financial indicators. Based on the efficiency coefficient method, the relevant financial data of power grid company from 2010 to 2015 are selected, and the financial performance index score of each year is calculated according to the standard value of industry evaluation. Finally, through the horizontal comparison of the overall score in different years and the analysis of the specific indicators reflecting different aspects of the financial situation, the paper evaluates the implementation effect of the financial intensive management of the power grid company, and puts forward some suggestions for improvement on this basis. For the financial intensive management model in other industries to provide reference for promotion and application.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7

【参考文献】