枣庄供电公司营财一体化项目资金风险管理研究
发布时间：2018-07-31 15:15
【摘要】：公司的生存与发展离不开资金的运转,资金是公司的经济命脉,是衡量一个公司是否能够长期生存和发展的必须保障,如何能在生产经营过程中保证资金的安全性、高效性及合理性,对一个处于不断进行电力体制改革中的公司至关重要,同时也是公司财务人员所需要探索和研究的问题。供电公司的主要资金来源于电费、小区配套费、自备电厂备用费等营业性资金收入,主要营销支出在于购入电力费的支出,如何将营销过程中的资金收入及资金支出等业务,与财务的账务、系统挂接,实现系统间的融合,数据间的融合,使公司资金链顺畅发展,营财数据统一,降低资金风险是供电公司所面临的重要课题。目前,国家电网公司正在积极推行营财一体化体系建设,枣庄供电公司认真贯彻上级方针政策,营财一体化项目尚处于试点过程中,在项目试点的初期,资金管理还存在技术、管理等风险,那么,在管理的过程中,如何使用风险管控手段,降低风险概率、规避资金风险,科学合理的制定营财一体化项目实施方案,是本文研究的重要课题。本文首先介绍了当前营财一体化项目的实施背景、实施前提及重要意义,根据国内外研究现状及风险管控的方式方法,从业务数据量多、营财系统不衔接、业务人员水平低、操作流程复杂、市场经济形势下滑、国家电力体制改革等几个方面,综合分析了当前公司所面临的危机,及资金所存在的四个主要风险源;在此基础上,根据对风险源的研究,收集资料,对风险形式进行合理评价,采用德尔菲多名营销及财务专家多次、重复匿名评价法及模糊数学综合评价法,综合考虑所有风险因素的影响程度,设置权重区别各因素,根据最大隶属度原则,测评风险因素的影响程度。本文最后,根据对风险因素的综合分析结果,提出基于技术风险、管理模式风险、市场风险、政策风险的风险规避措施,采取电子化对账、银电联动、规范营销及财务业务操作流程、强化制度建设,强化责任考核,促进公司各项资金管理规范化,有力提升公司财务管控水平,将营财一体化工作真正落到实处,增强对电力客户服务的营销能力。
[Abstract]:The survival and development of a company can not be separated from the operation of funds. Capital is the lifeblood of the company, it is the necessary guarantee to judge whether a company can survive and develop for a long time, and how to ensure the safety of funds in the process of production and operation. High efficiency and rationality are very important to a company which is in the process of power system reform, and is also a problem that the financial personnel of the company need to explore and study. The main source of funds of the power supply company is from the business capital income such as electricity charges, district supporting fees, reserve fees for self-provided power plants, and so on. The main marketing expenses are the expenses of purchasing electric power charges, how to transfer the capital income and capital expenditure in the marketing process, and so on. It is an important task for power supply company to realize the integration between systems and data, to make the company's capital chain develop smoothly, to unify the financial data and to reduce the risk of funds. At present, the State Grid Company is actively promoting the construction of an integrated system of Ying and Cai. Zaozhuang Power supply Company conscientiously carries out the policies and principles of the higher level. The project is still in the process of pilot, and in the initial stage of the pilot project, there are still technologies in fund management. Management and other risks, then, in the process of management, how to use the means of risk control, reduce the risk probability, avoid the risk of funds, scientific and reasonable formulation of the implementation of integrated projects is an important subject of this paper. This paper first introduces the implementation background of the current project of integration of business and finance, the significance of which is mentioned before implementation. According to the current research situation at home and abroad and the methods of risk management and control, from the point of view of the large amount of business data, the disconnection of the business financial system and the low level of business personnel, The operation process is complicated, the market economy situation is slippery, the national electric power system reform and so on several aspects, has synthetically analyzed the current company to face the crisis, and the capital exists four main risk sources; on this basis, according to the research to the risk source, Collecting data, evaluating the risk form reasonably, adopting Delphi many marketing and finance experts many times, repeating anonymous evaluation method and fuzzy mathematics comprehensive evaluation method, synthetically considering the influence degree of all risk factors, According to the principle of maximum membership, the influence degree of risk factors is evaluated. Finally, according to the comprehensive analysis of risk factors, the paper puts forward the risk avoidance measures based on technology risk, management model risk, market risk and policy risk, and adopts electronic reconciliation, silver and electricity linkage. Standardize marketing and financial business operation processes, strengthen system construction, strengthen responsibility assessment, promote the standardization of the company's various funds management, have the power to improve the company's financial control level, and truly implement the integration of management and finance. To enhance the power customer service marketing capability.
【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】：F426.61;F406.7
本文编号：2155977
[Abstract]:The survival and development of a company can not be separated from the operation of funds. Capital is the lifeblood of the company, it is the necessary guarantee to judge whether a company can survive and develop for a long time, and how to ensure the safety of funds in the process of production and operation. High efficiency and rationality are very important to a company which is in the process of power system reform, and is also a problem that the financial personnel of the company need to explore and study. The main source of funds of the power supply company is from the business capital income such as electricity charges, district supporting fees, reserve fees for self-provided power plants, and so on. The main marketing expenses are the expenses of purchasing electric power charges, how to transfer the capital income and capital expenditure in the marketing process, and so on. It is an important task for power supply company to realize the integration between systems and data, to make the company's capital chain develop smoothly, to unify the financial data and to reduce the risk of funds. At present, the State Grid Company is actively promoting the construction of an integrated system of Ying and Cai. Zaozhuang Power supply Company conscientiously carries out the policies and principles of the higher level. The project is still in the process of pilot, and in the initial stage of the pilot project, there are still technologies in fund management. Management and other risks, then, in the process of management, how to use the means of risk control, reduce the risk probability, avoid the risk of funds, scientific and reasonable formulation of the implementation of integrated projects is an important subject of this paper. This paper first introduces the implementation background of the current project of integration of business and finance, the significance of which is mentioned before implementation. According to the current research situation at home and abroad and the methods of risk management and control, from the point of view of the large amount of business data, the disconnection of the business financial system and the low level of business personnel, The operation process is complicated, the market economy situation is slippery, the national electric power system reform and so on several aspects, has synthetically analyzed the current company to face the crisis, and the capital exists four main risk sources; on this basis, according to the research to the risk source, Collecting data, evaluating the risk form reasonably, adopting Delphi many marketing and finance experts many times, repeating anonymous evaluation method and fuzzy mathematics comprehensive evaluation method, synthetically considering the influence degree of all risk factors, According to the principle of maximum membership, the influence degree of risk factors is evaluated. Finally, according to the comprehensive analysis of risk factors, the paper puts forward the risk avoidance measures based on technology risk, management model risk, market risk and policy risk, and adopts electronic reconciliation, silver and electricity linkage. Standardize marketing and financial business operation processes, strengthen system construction, strengthen responsibility assessment, promote the standardization of the company's various funds management, have the power to improve the company's financial control level, and truly implement the integration of management and finance. To enhance the power customer service marketing capability.
【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】：F426.61;F406.7
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