宁夏电力公司工程的全过程财务管理研究

发布时间：2018-03-16 11:35

本文选题：电力工程　切入点：财务管理　出处：《宁夏大学》2017年硕士论文　论文类型：学位论文

【摘要】：近些年,宁夏电力公司电网工程投资在资金筹集和投资控制方面存在极大的问题,主要由不断地高位运行、投资规模大、建设周期长等造成。电力行业较早实现了工程财务与生产财务并轨,但是电力行业工程财务管管理仍以会计核算和资金管理作为重点对象,很多情况下相当于只完成了会计和出纳的职能,在面临重大的电网工程管理问题时,工程的全过程管理水平就凸显出许多问题。本文综合阐述了国外和国内关于重大工程方面的财务管理和电网基建工程全过程管理的理论研究以及对应的研究成果,通过实际与理论相结合的方法,以宁夏电力公司的向阳220kV输变电工程作为切入点,对工程全过程财务管理中八个阶段,规划可研、初步设计、招投标、实施、竣工验收、竣工结算、竣工决算、财务后评价等一一剖析,对其研究,从而找到该公司在工程财务管理方面存在的不足。通过分析和综合评价,查找问题、寻求解决问题的办法,提出详细的工作计划以及具体工作方式,使财务逐步参与到工程财务管理的各个阶段。最后通过本文的研究建议,提升工程全过程财务管理的可操作性,使财务人员参与工程全过程管理各阶段的工作落到实处,承担应有的责任和义务。使得工程全过程财务管理工作职责界面越来越清晰,工程项目建设有序稳健开展,以提升宁夏电力公司工程全过程的财务管理水平。
[Abstract]:In recent years, Ningxia Electric Power Company's power grid project investment has great problems in raising funds and controlling investment, mainly by constantly running at a high level, and the scale of investment is large. The electric power industry realized the integration of engineering finance and production finance earlier, but the engineering financial management of electric power industry still focused on accounting and fund management. In many cases, it is equivalent to only performing accounting and cashier functions, and in the face of major grid project management problems, The whole process management level of the project highlights many problems. This paper comprehensively expounds the theoretical research and corresponding research results on the financial management of major engineering and the whole process management of power network capital construction project both at home and abroad. Through the combination of practice and theory, taking the Xiangyang 220 kV transmission and transformation project of Ningxia Electric Power Company as the breakthrough point, eight stages of financial management in the whole process of the project, including planning and research, preliminary design, bidding, implementation, completion and acceptance, are made. In order to find out the shortcomings of the company in the project financial management, through the analysis and comprehensive evaluation, we can find out the problem and find out the solution to the problem. Put forward the detailed work plan and the concrete work way, make the finance participate in every stage of the project financial management step by step. Finally, through the research suggestion of this article, improve the maneuverability of the financial management of the whole process of the project, In order to make the financial personnel participate in the work of the whole process management of the project, take the responsibility and obligation, make the interface of the responsibility of the financial management of the whole process of the project more and more clear, the construction of the project is carried out orderly and steadily. In order to improve the Ningxia Electric Power Company in the whole process of financial management.
【学位授予单位】：宁夏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.72;F426.61

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