基于ERP环境下电网企业财务管控机制研究

发布时间：2018-06-29 06:43

本文选题：ERP环境 + 电网企业　；参考：《石家庄经济学院》2013年硕士论文

【摘要】：随着电力体制改革的深入推进和市场竞争机制的引入，国家电网公司自实施财务集约化管理模式以来，工作效率得到了一定程度的提升，但在内部控制、流程运行时效性、流程运行效果等方面出现了一些新问题，因此本文选择从财务管控机制的角度来分析、研究、提高企业管控能力。本文综合采用历史分析方法和调查分析方法。既重视逻辑推演、归纳分析等规范性研究方法，也重视案例分析的实证研究方法。本文通过研究ERP环境下财务管控机制的研究，以各种先进管理理论为基础，密切结合电网企业的宏观经济环境和微观实际经营管理情况，，尤其是当前的ERP管理现状，以强化财务管控角度为切入点，对多项管理理论进行认真辨析，重点借鉴流程管理与精细化管理的先进思想，使其深入融合到电网企业ERP管理的实际工作中，为电网企业决策、管理、分析提供更为可靠的财务信息。本文研究的意义在于通过对现有研究文献的总结、梳理，归纳与分析，结合ERP环境的特点，增加流程再造理论、流程管理理论、精细化管理理论深度和广度，建立由职能、流程、标准、绩效、制度构成的财务-业务协同管理机制，建立符合流程化、标准化、规范化、精细化的内部控制体系，提升核心竞争力；建立符合权责对等思想的绩效考核激励机制；建全符合国家法律、法规和国家电网公司规章制度的内部控制制度，完善制度保障体系，从而全面提升电网建设与运营管理的效果。
[Abstract]:With the deepening of electric power system reform and the introduction of market competition mechanism, the work efficiency of State Grid Company has been improved to a certain extent since the implementation of the financial intensive management mode, but in the internal control, process running timeliness, There are some new problems in the effect of process operation, so this paper chooses to analyze, study and improve the management and control ability of enterprises from the angle of financial control mechanism. This article uses the historical analysis method and the investigation analysis method synthetically. It not only pays attention to the normative research methods such as logic deduction and inductive analysis, but also pays attention to the empirical research methods of case analysis. Through the research of financial control mechanism in ERP environment, based on various advanced management theories, this paper closely combines the macroeconomic environment of power grid enterprises and the microcosmic actual management situation, especially the current situation of ERP management. From the angle of strengthening financial control and management, this paper makes a careful analysis of several management theories, and focuses on drawing lessons from the advanced ideas of process management and fine management, so as to integrate them into the actual work of ERP management in power grid enterprises and make decisions for power grid enterprises. Manage, analyze and provide more reliable financial information. The significance of this study lies in the summary, combing, induction and analysis of the existing research literature, combining with the characteristics of ERP environment, adding the theory of process reengineering, the theory of process management, the depth and breadth of the theory of fine management, and establishing the functions of the theory. Process, standard, performance, system constitute the financial-business cooperation management mechanism, establish a flow, standardization, fine internal control system, enhance the core competitiveness; To establish a performance appraisal and incentive mechanism in line with the idea of equal rights and responsibilities, to establish an internal control system that conforms to the laws, regulations and regulations of the State Grid Company, and to perfect the system guarantee system, In order to improve the overall effect of grid construction and operation management.
【学位授予单位】：石家庄经济学院
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.61;F275

【参考文献】