基于财务实时管控的H电网公司全面预算管理研究
发布时间：2018-08-27 18:23
【摘要】：2017年,中国证监会主席刘士余以“珍珠论”来形容资本市场的改革发展。同样,H电网公司的运营就像串珍珠项链,要有好的珍珠,那就是促进其业务发展的公司各个部门;需要扎实牢固的线来把珍珠串起来,那就是企业的发展战略;珍珠项链在夏天怕汗需要呵护,那就是进行预算管理,来加强各个部门的协调发展同时将企业战略落实。随着电网建设步伐的加快和电力改革市场化的推进,加上电网建设周期长、进度要求高、建设风险高的特点,传统的企业管理模式很难匹配电网建设的要求,并在一定程度上制约公司的发展。本文首先将H电网公司预算管理现状展开了分析阐述,H电网公司预算管理体系已经较为成熟,但为适应信息化改革新形势,突出了财务实时管控战略对应预算管理的新要求。随后,按照H电网目前存在的全面预算管理问题,构建了全面预算管理体系的优化方案。在编制预算过程中加入以EVA为主导的综合预算内容,用标准成本储备加强了项目预算管理平台应用,并对金额巨大的H电网资本性项目进行了项目预算编制优化。在预算执行和控制中,增强了SAP系统的应用,形成预算事前控制,对现金流量控制方案加以改进。在考核方面,以项目过程考核方案融入于BSC方法,将预算考核划分为各子阶段,加以动态实时考核。最后,已建立预算共享中心为保障措施,在H电网SAP套装软件的基础上,加入SAP BPC提升其预算共享能力。
[Abstract]:In 2017, Liu Shiyu, chairman of the China Securities Regulatory Commission, described the reform and development of the capital market as "pearl theory". Necklaces need to be cared for in summer, that is, budget management, to strengthen the coordinated development of various departments and to implement the enterprise strategy. First of all, the budget management system of H Power Grid Company has been relatively mature, but in order to adapt to the new situation of information-based reform, highlighting the financial real-time control strategy corresponding to the new requirements of budget management. According to the existing problems of comprehensive budget management in H power grid, the optimization scheme of comprehensive budget management system is constructed. In the process of budget preparation, the content of comprehensive budget dominated by EVA is added, the application of project budget management platform is strengthened with standard cost reserve, and the project budget for capital projects of H power grid with huge amount of money is prepared. In the process of budget execution and control, the application of SAP system is strengthened, the budget control is formed beforehand, and the cash flow control scheme is improved. Shi, based on the SAP package of H power grid, joins SAP BPC to enhance its budget sharing capability.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7
本文编号：2208072
[Abstract]:In 2017, Liu Shiyu, chairman of the China Securities Regulatory Commission, described the reform and development of the capital market as "pearl theory". Necklaces need to be cared for in summer, that is, budget management, to strengthen the coordinated development of various departments and to implement the enterprise strategy. First of all, the budget management system of H Power Grid Company has been relatively mature, but in order to adapt to the new situation of information-based reform, highlighting the financial real-time control strategy corresponding to the new requirements of budget management. According to the existing problems of comprehensive budget management in H power grid, the optimization scheme of comprehensive budget management system is constructed. In the process of budget preparation, the content of comprehensive budget dominated by EVA is added, the application of project budget management platform is strengthened with standard cost reserve, and the project budget for capital projects of H power grid with huge amount of money is prepared. In the process of budget execution and control, the application of SAP system is strengthened, the budget control is formed beforehand, and the cash flow control scheme is improved. Shi, based on the SAP package of H power grid, joins SAP BPC to enhance its budget sharing capability.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7
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