电力基建项目全过程财务管理研究

发布时间：2018-01-22 17:26

本文关键词： 基建项目全过程财务管理成本控制改进挣值法　出处：《华北电力大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济的快速发展,企业基建项目财务管理作为基本建设项目投资的核心,在基建项目管理中发挥的作用越来越大。如何提高基建项目财务管理的能力,降低基建财务成本显得至关重要。实际上在电力企业的基本建设项目管理工作中,财务管理作为一个比较薄弱的环节,在一定程度上阻碍了企业的发展。重视基建财务管理,有效使用建设资金,控制和降低基建项目成本,提高投资效益,是电力企业基本建设财务管理所面临的重要课题。本文通过大量阅读国内外相关的文献资料,探讨了基建项目全过程财务管理的基本内容与方法以及基建项目成本控制理论,系统分析了目前基建项目财务管理中存在的问题,主要从基建项目成本控制方面进行了论述。本文从财务人员的角度把基建项目财务管理划分为规划可研、初步设计、招投标、实施、竣工验收、竣工结算、竣工决算、财务后评价八个阶段,并对各阶段的成本控制要点进行了剖析,重点是引入了改进挣值分析法,实现了工期、成本、质量三要素的综合集成管理,并对该方法进行了案例分析,分析结果表明该方法能有效的控制项目成本。最后论文提出了改进基建项目财务管理的对策措施,以及对未来基建财务管理的一些新思路和建议。本文针对基建项目财务管理问题,主要在以下方面具有一定的创新性：从财务人员的角度将工程划分为各阶段,明确了各阶段财务管理的职能及成本控制的要点；引入了改进挣值分析法,并进行了实际案例分析；提出了实现全过程财务管理、全寿命周期成本控制工作的途径与措施,对未来改进基建财务管理工作提出了一些新的建议。
[Abstract]:With the rapid development of economy, as the core of capital construction project investment, financial management of enterprise capital construction project plays a more and more important role in capital construction project management. How to improve the ability of financial management of capital construction project. It is very important to reduce the financial cost of capital construction. In fact, the financial management as a relatively weak link in the power enterprise capital construction project management. To a certain extent, it has hindered the development of enterprises. It pays attention to the financial management of capital construction, effectively uses construction funds, controls and reduces the cost of capital construction projects, and improves the investment efficiency. Is the electric power enterprise capital construction financial management faces the important topic. This paper discusses the basic contents and methods of financial management in the whole process of capital construction project and the theory of cost control of capital construction project by reading a lot of relevant documents at home and abroad. This paper systematically analyzes the existing problems in the financial management of capital construction projects, mainly discusses the cost control of capital construction projects. This paper divides the financial management of capital construction projects into planning and research from the perspective of financial personnel. Preliminary design, bidding, implementation, completion acceptance, completion of settlement, completion of final accounts, financial post-evaluation of eight stages, and analysis of the cost control of each stage, the emphasis is the introduction of improved earned value analysis. The integrated management of time limit, cost and quality is realized, and the method is analyzed by a case study. The analysis results show that the method can effectively control the project cost. Finally, the paper puts forward some countermeasures to improve the financial management of capital construction projects. As well as some new ideas and suggestions for the future financial management of capital construction. This paper aims at the financial management of capital construction projects, mainly in the following aspects: the project is divided into stages from the perspective of financial personnel. The functions of financial management and the key points of cost control are clarified. The improved earned value analysis method is introduced, and the actual case analysis is carried out. The ways and measures to realize the whole process financial management and the whole life cycle cost control are put forward, and some new suggestions for improving the capital construction financial management in the future are 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】：F406.72;F426.61

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