宁夏电力公司工程全过程财务管理研究

发布时间：2018-01-06 10:15

本文关键词：宁夏电力公司工程全过程财务管理研究　出处：《华北电力大学》2014年硕士论文　论文类型：学位论文

【摘要】：工程全过程财务管理,是将财务管理贯穿于工程项目规划可研、初步设计、招投标、工程实施、竣工验收、竣工结算、竣工决算、项目后评价等项目全寿命周期的管理。近几年,宁夏电力公司电网工程投资持续高位运行,资金供给、投资控制面临更加严峻的考验。目前,公司工程财务管理仍然存在一定的缺陷,主要表现工程实施和竣工决算环节。本文综合阐述了国内外工程全过程财务管理和电网工程财务管理相关研究成果,详细分析了宁夏电力公司工程财务管理的现状,对其进行评价,并指出宁夏电力公司工程财务管理中存在的缺陷,说明开展工程全过程财务管理的必要性和意义。根据指标体系建立的原则,结合宁夏电力公司美利220kV输变电工程实际情况,以工程投资经济效益评价为目标,以盈利能力、营运能力、偿债能力、成长能力等四类指标为基础,建立了经济效益评价指标体系。综合分析评价指标权重确定的各类方法的特点,确定采用基于组合权重的综合评价方法,主观权重的确定是采用改进的AHP法,客观权重的确定是采用改进的熵权法,组合权重的确定是利用粗糙集法,对宁夏电力公司工程经济效益进行评价。通过对宁夏电力公司工程项目的分析和综合评价结果,提出工程全过程财务管理建议方案,为宁夏电力公司财务管理提出具有建设性的建议。本文通过实例分析、结合理论研究,对宁夏电力公司工程全过程财务管理进行了全面研究,建立了与之相对应的评价指标体系和评价模型,同时提出了财务管理优化的相关建议。这些建议与问题相对应,具有较强的可操作性,对企业持续健康地发展具有非常重要的意义,通过这些措施能够提升公司工程财务管理水平,有效管控工程成本,进而提高企业的竞争力。
[Abstract]:The whole process of financial management of the project is to run through the financial management in the project planning, preliminary design, bidding, project implementation, completion of the acceptance, completion of the settlement, completion of the final accounts. Management of whole life cycle of project post-evaluation. In recent years, Ningxia Electric Power Company's power network project investment continues to run at a high level, capital supply, investment control is facing a more severe test. There are still some defects in the financial management of the company, which mainly represent the implementation and final accounts of the project. This paper comprehensively describes the domestic and foreign financial management of the whole process of engineering and grid project financial management related research results, detailed analysis of the current situation of Ningxia Electric Power Company engineering financial management, to evaluate it. It also points out the defects in the project financial management of Ningxia Electric Power Company, explains the necessity and significance of carrying out the financial management in the whole process of the project, and establishes the principles according to the index system. Combined with the actual situation of 220 kV transmission and transformation project of Ningxia Electric Power Company, the evaluation of economic benefit of project investment is taken as the target, and four kinds of indexes, such as profitability, operation ability, solvency and growth ability, are taken as the basis. The index system of economic benefit evaluation is established. The characteristics of various methods for determining the weight of evaluation index are analyzed synthetically, and the comprehensive evaluation method based on combined weight is determined. The subjective weight is determined by the improved AHP method, the objective weight is determined by the improved entropy weight method, and the combined weight is determined by the rough set method. This paper evaluates the economic benefit of Ningxia Electric Power Company. Through the analysis and comprehensive evaluation result of the project project of Ningxia Electric Power Company, it puts forward the proposal of financial management in the whole process of the project. Put forward constructive suggestions for financial management of Ningxia Electric Power Company. In this paper, through the analysis of examples, combined with theoretical research, the whole process of financial management of Ningxia Electric Power Company is studied, and the corresponding evaluation index system and evaluation model are established. At the same time, the paper puts forward the relevant suggestions of financial management optimization. These suggestions correspond to the problems and have strong maneuverability, which is of great significance to the sustainable and healthy development of enterprises. These measures can improve the engineering financial management level of the company, effectively control the project cost, and then improve the competitiveness of the enterprise.
【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】：F426.61;F285

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