发电集团财务绩效评价体系与方法研究

发布时间：2018-01-05 19:02

本文关键词：发电集团财务绩效评价体系与方法研究　出处：《华北电力大学》2014年硕士论文　论文类型：学位论文

【摘要】：发电行业作为电力行业发展的重要保障,在近三十年来实现了长足的发展。但是在发电行业高速发展的背后还是存在很多问题,尤其是在扩大生产经营规模的同时,无视财务绩效水平的提高。本文立足于改变发电行业重规模轻效率的现状,将重点发电集团2012年的财务情况作为研究对象,依据收集的重点发电集团2012年财务报表相关数据,对收集的原始数据进行计算处理,将传统财务分析方法与综合评价方法有机结合起来,对其2012年的财务绩效情况进行了深入研究和详细分析。论文主要完成了如下工作：将重点发电集团2012年财务数据利用对比分析法、比率分析法、结构分析法和因素分析法进行了详细分析,发现了重点发电集团生产经营中各自存在的问题；构建了实际工作中操作性较强的重点发电集团财务绩效评价指标体系；分别利用列和求逆法和熵值法计算了指标体系权重,并利用“乘法”集成将两种方法计算的权重进行了有机结合；建立灰色关联度的综合评价模型,对重点发电集团2012年的财务绩效情况进行了评价与排序；最后根据财务绩效综合评价的结果,结合前述发电集团具体财务绩效情况分析内容,找出了重点发电集团2012年生产经营中存在的共性问题,依据发电集团的实际情况,提出了一些具有指导性、可操作性的改进建议。本文建立的发电集团财务绩效评价指标体系以及采用的财务绩效综合评价方法,将实践性较强传统的财务报表分析与理论性较强的灰色关联度综合评价方法进行了有机结合,用财务分析结论来解释综合评价方法结果,实现了理论联系实际的良好效果,为企业提供了一套可操作性强的发电集团财务绩效评价体系与方法。
[Abstract]:Power generation industry as an important guarantee of the development of the power industry in the past 30 years has achieved considerable development. But there are still many problems behind the rapid development of the power generation industry. Especially in expanding the scale of production and operation, ignoring the improvement of financial performance. This paper bases on changing the current situation of power generation industry, focusing on the financial situation of the power generation group in 2012 as the research object. According to the collected data of the 2012 financial statements of the key power generation group, the original data collected are calculated and processed, and the traditional financial analysis method and the comprehensive evaluation method are organically combined. The financial performance in 2012 is studied and analyzed in detail. The main work of this paper is as follows: the financial data of the key power generation group on 2012 are analyzed by contrast analysis method and ratio analysis method. The structure analysis method and factor analysis method are analyzed in detail, and the problems existing in the production and operation of key power generation groups are found. The financial performance evaluation index system of key power generation group is constructed. The weights of the index system are calculated by the method of column and inverse and entropy, respectively, and the weights calculated by the two methods are combined organically with the integration of "multiplication". A comprehensive evaluation model of grey correlation degree is established to evaluate and rank the financial performance of key power generation groups in 2012. Finally, according to the results of comprehensive evaluation of financial performance, combined with the above specific financial performance analysis of the power generation group, found out the key power generation group in 2012 in the production and operation of the common problems. According to the actual situation of power generation group, some instructive and operable improvement suggestions are put forward. The financial performance evaluation index system of power generation group and the comprehensive evaluation method of financial performance are established in this paper. This paper organically combines the traditional financial statement analysis with the grey relational comprehensive evaluation method, and explains the results of the comprehensive evaluation method with the conclusion of financial analysis. It realizes the good effect of combining theory with practice, and provides a set of operable financial performance evaluation system and method for 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;F406.7

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