发电企业以业务与财务相融合的预算管理体系研究

发布时间：2018-04-09 04:20

本文选题：发电企业　切入点：业财融合　出处：《华北电力大学(北京)》2017年硕士论文

【摘要】：预算管理凭借其计划、控制、激励、评价等综合管理功能,已经成为现代企业管理的基本手段。将业财融合的管理思维和实践运用融入预算管理,能进一步发挥预算管理的功能和作用。电力工业是事关国家能源安全、国民经济命脉的基础性行业,发电环节是电力工业的龙头。随着国家电力市场化改革进程进一步加快,发电企业面临着更加严峻的竞争环境。构建业财融合的预算管理体系有助于提升发电企业预算管理水平,促进企业价值增长和经营效益提升,确保战略目标实现。本文在研读大量业财融合、预算管理有关文献基础上,总结国内外预算管理、业财融合的研究动态,在梳理预算管理和业财融合的基本理论之后,总结了发电企业预算管理的发展过程,分析了发电企业当前预算管理体系存在的问题。针对发电企业的行业特点、企业特色以及当前预算管理体系存在的缺陷,对发电企业业财融合的预算管理体系进行框架设计,并从组织体系、制度体系、指标体系、报表体系、编制体系、控制体系、考核体系等方面对业财融合的预算管理体系进行方案设计。阐述发电企业实施业财融合的预算管理体系的预期效果,能有效解决当前预算管理体系存在的重财务轻业务、业务与财务脱节、业务渗透性和业财融合度不够等问题。在当前理论界和实务界对预算管理、业财融合研究和实践的基础上,本文进一步研究,针对当前发电企业预算管理体系存在的缺陷和问题,提出了设计和实施业财融合预算管理体系的解决方案。在预算管理组织体系方面,设计了三级责任中心,与当前各发电集团采用的三级管控模式相适应;在预算管理制度体系、指标体系、报表体系方面,设计了涵盖业务和财务并且横向到边、纵向到底的制度以及指标和报表体系;在预算编制方面,根据预算指标的属性和特点,针对性地设计了行之有效的编制方法体系,提高预算编制的科学性;在预算控制方面,设计了发电收入和煤炭成本影响因素分析模型、以利润为导向的全要素闭环分析模型、利润敏感分析模型和目标利润预控模型,提高业务在预算管理中的渗透性;在预算考核方面,提出考核利润概念,将对标管控手段以及依法治企、两金清理、亏损企业专项治理、低效无效资产处置、增收节支等管理要求融入其中,充分体现管理者的经营理念和考核导向,提升预算考核的综合性、针对性、实效性,争取预算考核取得实效。本文的研究成果和结论,不仅为发电企业构建基于业财融合的预算管理体系提供理论和思路上的指导,而且还能为具体实施提供参考。
[Abstract]:Budget management has become the basic means of modern enterprise management with its comprehensive management functions such as planning, control, incentive, evaluation and so on.The function and function of budget management can be further brought into play by integrating the management thinking and practice of industry and finance into budget management.Electric power industry is the basic industry related to national energy security and national economic lifeline, and the power generation link is the leading power industry.With the further acceleration of the national electricity market reform process, power generation enterprises are facing a more severe competitive environment.The construction of budget management system is helpful to improve the level of budget management of power generation enterprises, to promote the growth of enterprise value and the promotion of operating efficiency, and to ensure the realization of strategic objectives.On the basis of studying a large number of literature on industry finance fusion and budget management, this paper summarizes the research trends of budget management and industry finance fusion at home and abroad, and after combing the basic theory of budget management and industry financial integration,The development process of budget management in power generation enterprises is summarized, and the problems existing in the current budget management system of power generation enterprises are analyzed.In view of the industry characteristics of power generation enterprises, the characteristics of enterprises and the shortcomings of the current budget management system, the frame design of the budget management system of power generation enterprises is carried out, including the organization system, system system, index system, report system, etc.Compile system, control system, check system, etc.This paper expounds the expected effect of implementing the budget management system of the integration of industry and finance in power generation enterprises, which can effectively solve the problems existing in the current budget management system, such as the emphasis on finance and light of business, the disconnection between business and finance, the permeability of business and the insufficient degree of integration of industry and finance, etc.On the basis of the current research and practice of budget management, industry and finance integration, this paper further studies the defects and problems in the current budget management system of power generation enterprises.The solution of designing and implementing the budget management system of industry finance integration is put forward.In the aspect of budget management organization system, a three-level responsibility center is designed, which adapts to the current three-level management and control mode adopted by various power generation groups, and in the aspects of budget management system, index system and report system,Designed a system covering business and finance, horizontal to side, vertical to bottom, as well as indicators and reporting systems; in budgeting, according to the attributes and characteristics of budget indicators, the effective compilation method system was designed.In the aspect of budget control, the influence factors analysis model of generation income and coal cost, the closed-loop analysis model of profit oriented, the profit sensitivity analysis model and the target profit pre-control model are designed.To improve the penetration of business in budget management; in budget assessment, to put forward the concept of assessment profit, to control and manage enterprises according to law, to clean up two gold deposits, to deal with loss-making enterprises, and to dispose of inefficient and invalid assets,The management requirements such as increasing revenue and saving expenditure can fully reflect the management concept and assessment orientation of managers, improve the comprehensive, targeted and effective budget assessment, and strive for the actual results of budget assessment.The research results and conclusions of this paper not only provide theoretical and ideological guidance for power generation enterprises to build a budget management system based on the integration of industry and finance, but also provide a reference for specific implementation.
【学位授予单位】：华北电力大学(北京)
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61

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