深南电公司投资问题案例研究
发布时间：2018-11-11 12:12
【摘要】：长期以来,电力企业垄断经营,企业效益好坏对发电企业影响不大。但是,随着电力管理体制改革的实施,发电企业作为独立核算,自主经营,自负盈亏的经济实体,必须参与到市场竞争当中。公司投资是公司财务管理研究的最重要的问题之一。公司投资是公司盈利和价值增值的基础,如果公司不投资,公司的生产经营活动便无法开展,也不可能取得盈利和获得价值增值,那么,公司也就失去了存的必要性。如果公司投资失误,特别是严重的投资失误,那么公司则可能因此而倒闭破产。具体地说,公司投资概念有狭义和广义之分,狭义的公司投资仅指对外投资;广义的投资包含流动资产投资,固定资产投资,无形资产投资等对内投资,以及对外的长期和短期投资,等等。笔者在研读各大学者相关书籍和相关论文后,将立足于广义的投资概念对公司投资问题进行研究。综上所述,在新的体制下,充分发挥好投资的中心作用,是电力企业内在和客观的要求。要做好投资工作,必须先对公司投资概况进行了解,针对目前情况进行分析,找出公司投资问题所在,有针对性的进行投资管理工作,做到有的放矢。本文是针对深圳南山热电股份有限公司(以下简称“深南电”或“公司”)的投资概况进行分析,希望找出公司投资相关问题,并提出解决方案,以说明对深南电公司投问题的分析,将有利于公司改善财务状况,促进公司可持续发展。本文首先对企业投资理论知识做相关梳理,从理论角度阐述了企业进行投资问题分析的必要性与重要性。其次,以深南电为案例,先简单介绍公司基本情况,再对公司经营性投资、控制性投资、其他股权投资概况做出一一分析。然后利用事件分析法、经济增加值分析法、财务指标分析法对深南电绩效进行分析。再次提出深南电主要投资问题,并给出相应的解决途径。最后便是结论及展望,希望通过对深南电投资问题的分析,能有利于公司可持续发展。
[Abstract]:For a long time, the electric power enterprise monopolizes the management, the enterprise benefit is good or bad to the generation enterprise not to have the influence. However, with the implementation of electric power management system reform, power generation enterprises, as independent accounting, independent management, self-financing economic entities, must participate in the market competition. Corporate investment is one of the most important issues in the study of corporate financial management. The company investment is the foundation of the company profit and the value increment. If the company does not invest, the production and management activities of the company can not be carried out, and it is also impossible to obtain the profit and gain the value increment, then the company also lost the necessity of saving. If a company makes a mistake, especially a serious one, it could go bankrupt. Specifically, the concept of corporate investment has a narrow sense and broad sense, narrow sense of corporate investment only refers to foreign investment; Investment in the broad sense includes current assets investment, fixed asset investment, intangible assets investment and so on, as well as foreign long-term and short-term investment, and so on. After reading the relevant books and papers, the author will study the corporate investment based on the broad concept of investment. To sum up, under the new system, giving full play to the central role of investment is the internal and objective requirements of power enterprises. In order to do a good job of investment, we must first understand the general situation of the company's investment, analyze the current situation, find out the problems of the company's investment, and carry out the investment management work in a targeted way so as to achieve a targeted view. This paper analyzes the investment situation of Shenzhen Nanshan Thermal Power Co., Ltd (hereinafter referred to as "Shennan Power" or "Company"), hoping to find out the problems related to the company's investment and put forward solutions. The analysis of the investment problems of Shennan Power Company will help the company to improve its financial situation and promote its sustainable development. This paper firstly combs the theory knowledge of enterprise investment, and expounds the necessity and importance of enterprise investment problem analysis from the angle of theory. Secondly, taking Shennan Power as a case, this paper briefly introduces the basic situation of the company, and then makes an analysis of the general situation of the company's operating investment, controlling investment and other equity investment. Then it analyzes the performance of Shennan Electric Power Company by means of event analysis, economic value added analysis and financial index analysis. The main investment problems of Shennan Power Company are put forward again, and the corresponding solutions are given. Finally, the conclusion and prospect are given. It is hoped that the analysis of the investment problem of Shennan Power Company will be beneficial to the sustainable development of the company.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61
本文编号：2324800
[Abstract]:For a long time, the electric power enterprise monopolizes the management, the enterprise benefit is good or bad to the generation enterprise not to have the influence. However, with the implementation of electric power management system reform, power generation enterprises, as independent accounting, independent management, self-financing economic entities, must participate in the market competition. Corporate investment is one of the most important issues in the study of corporate financial management. The company investment is the foundation of the company profit and the value increment. If the company does not invest, the production and management activities of the company can not be carried out, and it is also impossible to obtain the profit and gain the value increment, then the company also lost the necessity of saving. If a company makes a mistake, especially a serious one, it could go bankrupt. Specifically, the concept of corporate investment has a narrow sense and broad sense, narrow sense of corporate investment only refers to foreign investment; Investment in the broad sense includes current assets investment, fixed asset investment, intangible assets investment and so on, as well as foreign long-term and short-term investment, and so on. After reading the relevant books and papers, the author will study the corporate investment based on the broad concept of investment. To sum up, under the new system, giving full play to the central role of investment is the internal and objective requirements of power enterprises. In order to do a good job of investment, we must first understand the general situation of the company's investment, analyze the current situation, find out the problems of the company's investment, and carry out the investment management work in a targeted way so as to achieve a targeted view. This paper analyzes the investment situation of Shenzhen Nanshan Thermal Power Co., Ltd (hereinafter referred to as "Shennan Power" or "Company"), hoping to find out the problems related to the company's investment and put forward solutions. The analysis of the investment problems of Shennan Power Company will help the company to improve its financial situation and promote its sustainable development. This paper firstly combs the theory knowledge of enterprise investment, and expounds the necessity and importance of enterprise investment problem analysis from the angle of theory. Secondly, taking Shennan Power as a case, this paper briefly introduces the basic situation of the company, and then makes an analysis of the general situation of the company's operating investment, controlling investment and other equity investment. Then it analyzes the performance of Shennan Electric Power Company by means of event analysis, economic value added analysis and financial index analysis. The main investment problems of Shennan Power Company are put forward again, and the corresponding solutions are given. Finally, the conclusion and prospect are given. It is hoped that the analysis of the investment problem of Shennan Power Company will be beneficial to the sustainable development of the company.
【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61
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，本文编号：2324800
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