我国大型水电企业融资风险内部控制研究

发布时间：2018-02-11 17:47

本文关键词： 水电投资融资内部控制　出处：《财政部财政科学研究所》2013年硕士论文　论文类型：学位论文

【摘要】：水电作为我国可再生能源发展中最为重要的一部分,从1910年开始建造的中国第一座水电站——石龙坝水电站以来,经过百年发展的中国水电2010年全国水电装机总容量达21340万千瓦,年发电量6863.07亿度,占全国装机总容量96219万千瓦的22%,总发电量42280.15亿度的16.23%。刚刚完成全部建设的三峡水电站总装机1820万千瓦,是世界上最大的水电站和电站,中国的水电发展已经走在世界的前列。水电行业由于项目建设周期长,且资金投入大,是典型的资金密集型行业。水电开发在近些年已经进入了一个前所未有的发展阶段,大型水电企业往往结合流域开发计划进行“流域、梯级、滚动、综合”开发,需要投入的资金更大。融资成为大型水电企业业务持续发展的重要保障,大型水电企业融资一般金额大、融资渠道多、周期长、政策性强,随着宏观经济形式的发展、项目建设进度、发电收益等各种因素的影响,大型水电企业存在着特定的融资风险。本文拟就我国大型水电企业融资风险内部控制进行研究。随着“十二五”规划实施的不断加快,我国大型水电企业已经成为中国国民经济的支柱行业之一,企业数量不断增加,规模也迅速扩张,但部分企业由于内部风险控制不善,陷入经营困难甚至破产的边缘。因此研究我国大型水电企业融资风险内部控制研究意义重大。本文的基本内容包括以下五个部分：第一部分：绪论。介绍我国大型水电企业融资内部控制的研究背景、研究意义、当前研究现状、研究内容和方法以及本文的创新及不足等。第二部分：我国大型水电企业融资内部控制的相关理论。介绍有关内部控制及我国大型水电企业融资的相关概念和理论,提出我国大型水电企业建立融资风险内部控制的基本方法。第三部分：我国大型水电企业融资和内部控制的现状及存在问题的分析。通过对某大型水电企业的实例分析,分析大型水电企业融资和内部控制的现状及存在问题,并剖析这些问题形成的主要原因。第四部分：我国大型水电企业融资内部风险控制的国际经验。通过美国、日本等发达国家对水电等基础设施项目融资及内部控制的分析,总结归纳其对完善我国大型水电企业融资风险内部控制体系的相关启示。第五部分：完善我国大型水电企业融资内部风险的具体措施。在综合分析以上各章节的基础上,阐述我国大型水电企业融资内部风险控制的基本原则,提出了我国大型水电企业融资内部风险控制体系构建的相关建议,并对我国大型水电企业融资内部控制的具体配套政策提出建议。
[Abstract]:Hydropower is the most important part of the renewable energy development in China. Since the construction of the first hydropower station-Shilongba hydropower station in China in 1910, the total installed capacity of hydropower stations in China reached two hundred and thirteen million four hundred and one thousand watts in 2010 after a century of development. The annual electricity output is six hundred and eighty-six billion three hundred and seven million degrees, accounting for 22 of the total installed capacity of nine hundred and sixty-two million one hundred and ninety-one thousand watts in the whole country and 16.23 of the total capacity of four tillion two hundred and twenty-eight billion fifteen million degrees. The three Gorges Hydropower Station, which has just completed the construction of the whole project, has a total installed capacity of eighteen million two hundred and one thousand watts. It is the largest hydropower station and power station in the world. China's hydropower development has been in the forefront of the world. The hydropower industry is a typical capital-intensive industry because of the long construction period and large capital investment. Hydropower development has entered an unprecedented stage of development in recent years. Large-scale hydropower enterprises often carry out "watershed, cascade, rolling, comprehensive" development in combination with watershed development plans, and need to invest more funds. Financing has become an important guarantee for the sustainable development of large hydropower enterprises' business. Large hydropower enterprises generally have a large amount of financing, many financing channels, a long period and a strong policy. With the development of macroeconomic forms, project construction progress, power generation income and other factors, There are specific financing risks in large hydropower enterprises. This paper intends to study the internal control of financing risks in large hydropower enterprises in China. With the rapid implementation of the 12th Five-Year Plan, Large hydropower enterprises in China have become one of the pillar industries in China's national economy. The number of enterprises is increasing and the scale is expanding rapidly. Therefore, it is of great significance to study the internal control of financing risk of large hydropower enterprises in China. The basic contents of this paper include the following five parts: the first part: introduction. The background of research on internal control of financing in hydropower enterprises, Research significance, current research status, The second part: the theory of financing internal control of large hydropower enterprises in China. The related concepts and theories of internal control and financing of large hydropower enterprises in China are introduced. This paper puts forward the basic method of establishing internal control of financing risk in large hydropower enterprises in China. The third part: the present situation and existing problems of financing and internal control of large hydropower enterprises in China. This paper analyzes the present situation and existing problems of financing and internal control in large hydropower enterprises, and analyzes the main reasons for the formation of these problems. Part 4th: the international experience of internal risk control in financing of large hydropower enterprises in China. Japan and other developed countries' analysis of financing and internal control of infrastructure projects such as hydropower, Part 5th: the specific measures to perfect the internal risk of financing of large hydropower enterprises in China. On the basis of the comprehensive analysis of the above chapters, the paper summarizes and summarizes the relevant enlightenment to improve the internal control system of financing risks of large hydropower enterprises in China. This paper expounds the basic principles of internal risk control in financing of large hydropower enterprises in China, and puts forward some relevant suggestions for the construction of internal risk control system of financing for large hydropower enterprises in China. It also puts forward some suggestions on the supporting policies of financing internal control for large hydropower enterprises in China.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.61;F406.7

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