莲花水电公司固定资产全寿命周期管理研究

发布时间：2018-02-02 18:16

本文关键词： 莲花水电公司固定资产全寿命周期资产管理　出处：《华北电力大学》2013年硕士论文　论文类型：学位论文

【摘要】：受低碳经济的外部环境影响,以及节能减排的内在压力下,发展低碳电力、改善能源供应模式、寻求可持续能源发展之路已成为世界上多数国家和地区的重要能源发展战略。水力发电具有清洁无污染等特点,是能源建设不可缺少的一部分。水电企业固定资产是企业发电、日常运营和售电业务的物质基础,具有种类繁多、存量大,价值普遍高等特点,管理起来比较困难。莲花水电公司同样面临着这样的问题。随着我国可供开发的水电资源日渐减少,如何通过实施成本领先战略,进行有效的资产管理,深入挖掘资产价值,以提升固定资产创造价值的能力,全面实现企业价值最大化,是摆在莲花水电公司面前的一个重要课题。在上述背景下,论文围绕莲花水电公司固定资产全寿命周期管理问题展开研究,首先,综述固定资产管理相关理论和方法,为后文莲花水电公司构建固定资产全寿命周期管理体系奠定理论基础；其次,分析莲花水电公司固定资产管理现状,包括莲花水电公司资产状况、资产特点、现行固定资产管理组织结构和管理办法等方面；第三,分析莲花水电公司固定资产管理存在的问题及原因,为构建固定资产全寿命周期管理提供依据和方向；最后,针对莲花水电公司固定资产管理现状和存在的问题,提出具体解决措施,包括梳理全寿命周期管理理念、完善制度建设、制定具体措施、构建合理的组织机构和搭建全寿命周期管理信息化平台等方面。以期本文研究能够为莲花水电公司的固定资产管理提供有价值的理论参考。
[Abstract]:Under the external environment influence of low carbon economy and the inherent pressure of energy saving and emission reduction, develop low carbon power and improve energy supply mode. To seek the way of sustainable energy development has become an important energy development strategy in most countries and regions in the world. Hydropower has the characteristics of clean and pollution-free. The fixed assets of hydropower enterprises are the material basis of power generation, daily operation and power sale business, which have the characteristics of various kinds, large stock, high value and so on. It is difficult to manage. Lianhua Hydropower Company also faces such a problem. With the decrease of hydropower resources available for development in China, how to carry out effective asset management through the implementation of cost leading strategy. It is an important subject for Lianhua Hydropower Company to excavate the value of assets in order to enhance the ability of creating value of fixed assets and realize the maximization of enterprise value in an all-round way. Under the above background, the thesis focuses on the Lianhua Hydropower Company fixed asset life cycle management issues. First, summarizes the theory and methods of fixed asset management. It lays a theoretical foundation for the construction of fixed assets life-cycle management system in Lianhua Hydropower Company. Secondly, the paper analyzes the current situation of fixed assets management in Lianhua Hydropower Company, including the assets status, asset characteristics, the current fixed assets management organization structure and management methods of Lianhua Hydropower Company. Third, analyze the problems and causes of fixed assets management in Lianhua Hydropower Company, and provide the basis and direction for the construction of fixed assets life-cycle management. Finally, according to the current situation and existing problems of fixed assets management in Lianhua Hydropower Company, the paper puts forward specific solutions, including combing the concept of life-cycle management, perfecting the system construction, and formulating specific measures. In order to provide valuable theoretical reference for the management of fixed assets of Lianhua Hydropower Company, this paper aims to construct a reasonable organization and set up a life cycle management information platform and so on.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F273.4;F426.61;F299.24

【参考文献】