电改背景下电网企业资产管理与效益研究

发布时间：2018-01-03 17:33

本文关键词：电改背景下电网企业资产管理与效益研究　出处：《浙江大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,我国电网企业资产规模持续增长。电网资产投资金额大、类型丰富,覆盖地区广泛,这增加了资产管理的难度。电改的提出改变了电网企业的盈利模式,由购销价差转变为获取输配电准许总收入,而该收入与有效资产规模紧密相关。因此,在新形势下,有必要探究电网企业资产管理的有效方法及其与效益的关系,从而帮助企业做出合理的投资决策,提升企业的经济效益。本文首先梳理国内外电网企业资产管理的研究现状,对电网企业资产的含义、分类、特点以及资产全寿命周期管理的相关理论进行详细阐述,为研究奠定坚实的理论基础。然后,总结我国电网企业资产管理的现状,以全寿命周期为视角指出其存在的问题并分析其原因。接着,本文以Z省电网企业为例,在阐述其资产管理沿革及资产与设备联动体系建设现状的基础上,对其资产状况及使用情况进行分析。为进一步探究电网企业资产与效益的关系,从定量的角度分析当前经营情况下资产对效益的影响,以净资产收益率为因变量,以有效资产总额以及资产负债率为自变量,进行回归分析。结果表明,有效资产总额、资产负债率与净资产收益率均呈正相关关系。然后,本文阐述了电改下电网企业的收益模式,对影响输配电收入的关键参数进行详细分析。通过对Z省电网企业2017至2019年的输配电收入进行核算及敏感性分析,可以发现输配电收入与有效资产规模密切相关,且费率的选取会对其产生一定的影响,因此,必须加强资产管理工作,这是提升企业效益的重要基础。最后,对电改下电网企业资产管理工作给予建议。研究结果表明,电改下有效资产的规模对电网企业收益具有重要影响,资产管理工作必须引起企业的重视。本文的研究成果是对电网企业资产管理理论研究的极大丰富,对我国电网企业开展资产管理工作也具有一定的参考价值和借鉴意义。
[Abstract]:In recent years, the scale of assets of power grid enterprises in China has continued to grow. The investment amount of power grid assets is large, the types are rich, and the areas are widely covered. This increases the difficulty of asset management. The proposed power reform changes the profit model of power grid enterprises, from purchase and sale price difference to obtain the total revenue of transmission and distribution, which is closely related to the scale of effective assets. In the new situation, it is necessary to explore the effective method of asset management and its relationship with efficiency, so as to help enterprises to make reasonable investment decisions. First of all, this paper reviews the domestic and foreign grid enterprise asset management research status, the meaning of the grid enterprise assets, classification. The characteristics and the related theories of asset life cycle management are elaborated in detail, which lays a solid theoretical foundation for the research. Then, it summarizes the current situation of asset management in China's power grid enterprises. Taking the whole life cycle as the visual angle to point out its existing problems and analyze the reasons. Then, this paper takes the Z province power grid enterprise as an example, on the basis of expounding its asset management history and the current situation of the construction of the asset and equipment linkage system. In order to further explore the relationship between assets and benefits of power grid enterprises, this paper analyzes the impact of assets on efficiency from the perspective of quantitative analysis. Taking the return of net assets as the dependent variable, the total effective assets and the ratio of assets and liabilities as independent variables, the results show that the total effective assets. There is a positive correlation between the ratio of assets and liabilities and the rate of return on net assets. The key parameters affecting the transmission and distribution income are analyzed in detail. The transmission and distribution income of the power grid enterprises in Z province from 2017 to 2019 is calculated and sensitivity analysis is carried out. It can be found that transmission and distribution income is closely related to the scale of effective assets, and the selection of rates will have a certain impact on it. Therefore, it is necessary to strengthen asset management, which is an important basis to enhance the efficiency of enterprises. The research results show that the scale of effective assets under electricity reform has an important impact on the income of grid enterprises. The work of asset management must attract the attention of enterprises. The research result of this paper is a great abundance of theoretical research on asset management of power grid enterprises. It also has certain reference value and significance for our power grid enterprises to carry out asset management.
【学位授予单位】：浙江大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7

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