GJ电网公司财务评价体系设计与应用研究

发布时间：2017-12-31 16:08

本文关键词：GJ电网公司财务评价体系设计与应用研究　出处：《华北电力大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,国有企业改革不断深化,国有资产管理体制逐步健全,国务院国资委对中央企业的考核评价体系也不断完善。随着我国电力体制改革的不断深化,GJ电网公司内外部环境不断变化,企业发展面临着许多新问题和新情况,财务管理也面临着很多新挑战和新任务,财务评价工作也应与时俱进,以满足企业客观发展的需要。因此,对于当前GJ电网公司的财务评价体系进行研究,探索完善财务评价体系的有效方法,不仅可以丰富我国有关这一课题的研究内容,具有一定的理论价值,而且还有利于提高GJ电网公司的管理水平,具有很强的现实意义。本课题采用理论分析论证的方法,系统研究现代企业财务评价的基础理论,论述了国内外财务评价的历史沿革,梳理国内外财务评价的方法,阐述GJ电网公司建立财务评价体系的必要性。对GJ电网公司现行的财务评价体系现状进行分析,总结了其现存的问题有：财务评价的总体思想不清晰,财务评价的内容不完整、财务评价指标设置不科学,财务评价制度体系不健全,缺乏及时有效的反馈,不利于可持续发展。针对以上问题,建立适合GJ电网公司的财务评价体系,按照公司总部对下属企业开展财务评价的思路,提出总体指导思想、需要遵循的原则以及具体措施,构建了涵盖9个方面、38项具体指标的财务评价指标库,引入电网固定资产比率等涉及电网公司核心资产的指标,更加客观地评价核心资产运营能力。引入知识资本、社会责任等方面指标,评价企业可持续发展能力和社会贡献程度。设计财务评价的应用方法,从确定目标、跟踪检查、考核评价、反馈结果四个步骤进行实际应用,从组织、人才、制度和文化四方面提出保障措施,证明重新设计的财务评价体系可以有效应用。最后,对课题的研究结论进行总结,提出了四个方面的主要结论,对未来研究提出展望。
[Abstract]:In recent years, the reform of state-owned enterprises has been deepened, the management system of state-owned assets has been gradually improved, and the evaluation system of central enterprises has been continuously improved by the State Administration and Administration Commission of the State Council. The internal and external environment of GJ Power Grid Company is constantly changing, the enterprise development is facing many new problems and new situations, the financial management is also facing a lot of new challenges and new tasks, and the financial evaluation work should also keep pace with the times. In order to meet the needs of the objective development of enterprises. Therefore, the current GJ grid company's financial evaluation system is studied to explore the effective methods to improve the financial evaluation system. It can not only enrich the research contents of this subject in our country, but also improve the management level of GJ Power Grid Company, which is of great practical significance. Using the method of theoretical analysis and demonstration, this paper systematically studies the basic theory of financial evaluation of modern enterprises, discusses the historical evolution of financial evaluation at home and abroad, and combs the methods of financial evaluation at home and abroad. The necessity of establishing financial evaluation system in GJ Power Grid Company is expounded. The present situation of financial evaluation system in GJ Power Grid Company is analyzed. The existing problems are summarized as follows: the general idea of financial evaluation is not clear. The content of financial evaluation is not complete, the setting of financial evaluation index is not scientific, the system of financial evaluation system is not perfect, and the lack of timely and effective feedback is not conducive to sustainable development. To establish a financial evaluation system suitable for GJ Power Grid Company, according to the company headquarters to carry out financial evaluation of subordinate enterprises, put forward the overall guiding ideology, the principles to be followed and specific measures. This paper constructs a financial evaluation index database covering 9 aspects and 38 specific indicators, and introduces the fixed assets ratio of power grid and other indicators related to the core assets of power grid companies. More objective evaluation of core assets operation ability, introduction of knowledge capital, social responsibility and other indicators, evaluation of the ability of sustainable development and social contribution of enterprises, design of the application of financial evaluation from the objectives. Tracking inspection, evaluation, feedback results four steps for practical application, from the organization, talent, system and culture four aspects of security measures to prove that the re-designed financial evaluation system can be effectively applied. Finally. The conclusion of the research is summarized, the main conclusions of four aspects are put forward, and the prospect of future research is put forward.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.61

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