供电企业固定资产投资管控研究

发布时间：2018-10-12 11:35

【摘要】：随着我国经济社会的发展对能源电力需求的不断增长,以及清洁能源的快速发展,电力行业的发展面临着巨大的机遇和风险。近些年来我国固定资产投资规模不断扩大,国家电网“十二五”期间固定资产投资将达到2.55万亿元,基层供电企业如何科学合理的对固定资产投资实施管控是摆在企业发展道路上的一个重要问题。本文结合我国F电力公司案例对固定资产管控问题展开研究,通过建立投资能力预测预测模型,分析影响投资决策的因素以达到管理和控制的目的。首先,对当前公司投资能力进行评估。以案例的实际固定资产投资规划和财务数据为参数,预测规划期的利润表、资产负债表和现金流量表。通过对未来的财务报表的预测,测算投资资本金平衡情况和债务融资规模等,达到了对企业对固定资产投资规划支撑能力的评估。在对投资能力做出评估后,本研究通过对案例的多次建模试算,测算出了在不同业绩目标和风险程度下以及企业面临投资规模变动和电力市场波动等不确定因素下的企业面临的投资决策。在论文的最后,结合对未来市场和自身不确定性因素的分析,做出适合案例电力公司投资管控方案。本研究的创造性成果在于,通过对未来投资期内的财务报表的分析,客观的定量的分析固定资产投资能力,分析了影响固定资产投资的影响因素,对供电企业具有较强的理论和实际意义
[Abstract]:With the development of economy and society in China, the demand for energy and electricity is increasing, and the rapid development of clean energy, the development of power industry is facing enormous opportunities and risks. In recent years, the scale of fixed assets investment in China has been continuously expanded, and the fixed assets investment of State Grid will reach 2.55 trillion yuan during the "12th Five-Year Plan" period. How to control and control fixed assets investment scientifically and reasonably is an important problem in the development of power supply enterprises. In this paper, based on the case of F Power Company in China, the management and control of fixed assets is studied. Through the establishment of investment capability prediction model, the factors influencing investment decision are analyzed to achieve the purpose of management and control. First of all, to evaluate the current investment ability of the company. Based on the actual fixed asset investment planning and financial data of the case, the profit statement, balance sheet and cash flow statement for the planning period are predicted. By predicting the future financial statements, measuring the balance of investment capital and the scale of debt financing, the evaluation of the enterprise's ability to support the fixed assets investment planning is achieved. After the evaluation of the investment ability, this study tries to model the case several times. The investment decisions faced by enterprises with different performance objectives and risk levels and uncertain factors such as investment scale changes and electricity market fluctuations are calculated. At the end of the paper, combining with the analysis of the future market and its own uncertain factors, a suitable case of power company investment management and control scheme is made. The creative achievement of this study lies in the analysis of the financial statements in the future investment period, the objective and quantitative analysis of the fixed assets investment ability, and the analysis of the influencing factors of the fixed assets investment. It has strong theoretical and practical significance for power supply enterprises.
【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】：F275;F426.61

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