“三集五大”环境下FS地区供电企业财务集中管理研究

发布时间：2018-01-13 02:06

本文关键词：“三集五大”环境下FS地区供电企业财务集中管理研究　出处：《厦门大学》2013年硕士论文　论文类型：学位论文

【摘要】：国家电网公司是一家国内国有大型企业,为创新企业管控模式,增强企业管控能力,公司系统将战略理念定位为“集团化运作、集约化发展”。近年来,公司实现了业务协同运作替代条块分割,资源优化配置替代分散管理,精益运营管理替代粗放管理,业务国内国际协调发展替代单纯国内业务,建立起一条战略协同、资源优化、信息支撑、标准统一、文化引领的国家电网公司集团化发展的道路,将企业朝向“世界一流电网、国际一流企业”的方向发展。FS地区供电企业2009年开始推行财务集约化管理,符合“集团化、集中化、集约化”的公司运作管理模式,FS地区供电企业财务管理步入现代化企业财务集中管理的新时代。财务集中管理是利用现代化计算机网络技术,企业将财务核算、资金管理和其他财务管理相关制度进行统一,将财务与业务进行协同统一,通过系统的在线管理和远程处理,较实时、动态地了解公司整体财务信息,以便实现公司财务事前计划、事中控制与事后监督反馈的职能,达到更好地为企业发展服务,有效提升企业管理水平的目的。本文主要结合财务集中管理理念和FS地区供电企业实际情况,对FS地区供电企业财务管理的现状进行分析,深入剖析“三集五大”环境下县市级供电企业财务管理存在问题,同时深入研究FS地区供电企业财务集中核算管理的实施方案,提出了对FS地区供电企业设立“共享财务、业务财务、管理财务”的财务集中核算管理新模式,为国家电网公司财务管理工作做出积极有益的研究,给FJ省其他地市供电企业实施财务集中核算管理提供了有意的借鉴。FS地区电网财务集中核算管理实施时间较短,随着管理体制的变革不断地深化,财务集中管理工作还将会地产生新问题,我们需要继续不断地对财务集中管理进行研究和探讨。
[Abstract]:The State Grid Company is a large state-owned enterprise in China. In order to innovate the management and control mode of the enterprise and enhance the management and control ability of the enterprise, the strategic concept of the company has been positioned as "group operation, intensive development" in recent years. The company has realized the business cooperation operation to replace the fragmentation, the resources optimized allocation to replace the decentralized management, the lean operation management to replace the extensive management, the business domestic and international coordinated development to replace the pure domestic business. To establish a strategic synergy, resource optimization, information support, unified standards, cultural leadership of the State Grid Company group development road, the enterprise towards "world-class grid." The direction of international first-class enterprises. FS power supply enterprises began to implement financial intensive management in 2009, in line with the "collectivization, centralization, intensive" corporate operation and management model. Financial management of power supply enterprises in FS area has entered a new era of centralized financial management of modern enterprises. Financial centralized management is the use of modern computer network technology, enterprises will financial accounting. Fund management and other financial management related systems are unified, the financial and business are coordinated, through the system of online management and remote processing, more real-time, dynamic understanding of the company's overall financial information. In order to realize the function of financial planning, control and supervision and feedback in the event, to better serve for the development of the enterprise and to effectively improve the management level of the enterprise. Based on the concept of centralized financial management and the actual situation of power supply enterprises in FS area, this paper analyzes the current situation of financial management of power supply enterprises in FS area. This paper deeply analyzes the problems existing in the financial management of the county and municipal power supply enterprises under the environment of "three sets and five", and studies the implementation scheme of the financial centralized accounting management of the power supply enterprises in FS area. This paper puts forward a new financial centralized accounting management mode of "shared finance, business finance and management finance" for power supply enterprises in FS area, which makes a positive and beneficial study for the financial management work of State Grid Company. For other power supply enterprises in FJ province to implement financial centralized accounting management to provide an intentional reference. FS power grid financial centralized accounting management implementation time is short, along with the reform of the management system to deepen. There will also be new problems in centralized financial management, and we need to continue to study and explore the centralized financial management.
【学位授予单位】：厦门大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61

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