X省电力公司财务集约化刮管理研究

发布时间：2018-09-01 07:23

【摘要】：随着电力体制改革的深入和电力行业经营环境的不断变化,电力公司如果要在市场化进程中取得竞争优势,并且实现电网的可持续发展,财务管理模式必须从分权式、粗放型管理模式向集约化、精细化模式转变。财务集约化管理是指以现代化信息技术为手段,以“强管理、创效益”作为核心理念,以“手段网络化、业务流程化、财权集中化、机构扁平化、监控实时化、核算标准化、预算模型化、服务个性化”为特征,以增强企业财务管控能力、提升企业运营效率和效益为目的的集中、高效、精细的财务管理模式。本文作者采取理论分析与案例研究相结合的方法,以现有财务集约化管理理论基础出发,阐述财务集约化管理的内涵和特征以及实施财务集约化管理的意义和目标,比较传统财务管理模式和财务集约化管理模式的优缺点,并借鉴国内外大型企业集团实施财务集约化管理的实践经验。对X省电力公司财务集约化管理的特点,财务管理的现状进行描述,分析存在的问题的原因。重点对X省电力公司实施财务集约化管理模式的整体框架和主要内容的实现方式进行设计,并对财务集约化管理模式设计的实施保障进行描述,评价财务集约化管理的成效,阐述电力公司财务集约化管理研究总体结论。从电力公司财务管理特点出发,结合当前宏观环境对电力公司的要求,以财务集约化管理理论为基础,探讨适合电力公司现有水平的财务集约化管理模式,以科学理财来推动企业发展,实现电力公司的价值最大化,这对其他企业实施财务集约化管理也能发挥一定的借鉴作用。
[Abstract]:With the deepening of the electric power system reform and the continuous change of the operating environment of the electric power industry, if the electric power company is to obtain the competitive advantage in the process of marketization and realize the sustainable development of the power network, the financial management mode must be decentralized. Extensive management model to intensive, refined mode of transformation. Financial intensive management refers to modern information technology as a means, "strong management, benefit creation" as the core idea, "means networking, business process, financial power centralization, institutional flattening, real-time monitoring, accounting standardization," It is characterized by budget modeling and individuation of service. It is a centralized, efficient and precise financial management mode, which aims at enhancing the financial control ability of enterprises and improving the efficiency and efficiency of enterprises' operation. The author of this paper adopts the method of combining theoretical analysis and case study, based on the existing financial intensive management theory, expounds the connotation and characteristics of financial intensive management and the significance and goal of implementing financial intensive management. This paper compares the advantages and disadvantages between the traditional financial management model and the financial intensive management mode, and draws lessons from the practical experience of implementing financial intensive management in large enterprise groups at home and abroad. This paper describes the characteristics of financial intensive management and the present situation of financial management in X province electric power company, and analyzes the causes of the existing problems. The overall framework and main contents of implementing financial intensive management mode in X province electric power company are designed, and the implementation guarantee of financial intensive management mode is described to evaluate the effect of financial intensive management. The general conclusion of financial intensive management research of electric power company is expounded. Based on the characteristics of financial management of electric power companies and the requirements of the current macro environment for power companies, based on the theory of financial intensive management, this paper discusses the mode of financial intensive management suitable for the current level of power companies. Scientific financial management to promote the development of enterprises to maximize the value of power companies, which can also play a certain role in the implementation of financial intensive management for other enterprises.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7

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