A省电力集团财务共享服务体系研究

发布时间：2018-04-17 15:54

本文选题：财务共享服务 + 标准化流程　；参考：《华北电力大学》2014年硕士论文

【摘要】：随着电力体制改革的不断深入,电网企业竞争格局也日益激烈。A省电力集团公司作为国家大型能源企业,存在会计主体多,组织结构复杂,经营类型广泛,会计核算架构分散,风险管控难度大,财务垂直管控力度不够等问题。为在激烈的市场竞争中保持竞争力,电网企业亟需变革管理方式,尤其是改变财务管理的模式。财务共享服务模式是世界一流大型企业广泛使用的先进运营模式。纵观全球现代财务变革趋势,均是通过实施财务共享服务模式变革,推动财务职能从后端服务向前端支持转移,为企业经营决策支持发挥更大作用。为了长远发展,A省电力集团需要从传统的核算和管控型财务管理向经营财务及战略财务变革。为此本文提出采用财务共享服务模式,研究在A省电力集团内建立起一套标准化的财务共享服务体系,从而解决会计核算架构分散,风险管控难度大,财务垂直管控力度不够等问题。本文采用案例研究的方法,首先阐述A省电力集团财务共享服务体系构建的研究背景和研究意义,然后在系统介绍了财务共享服务理论的基础上,针对A省电力集团财务管理现状分析A省电力集团财务共享服务体系建设的必要性和可行性,介绍财务共享服务体系模式。接着,从总体设想、财务共享服务中心建设、财务标准化流程设计、财务共享信息化平台搭建、推进财务业务一体化、保障体系六个方面详细分析如何构建A省电力集团财务共享服务体系。通过本文的研究,以期对生产周期进行系统化的管理和服务,在原有的供电能力的基础上,深入挖掘潜在效益,提高集团整体经济效益,同时提高电网集团资产的利用率,延长设备使用周期,实现电网集团的价值创造能力提升。
[Abstract]:With the deepening of electric power system reform, the competition pattern of power grid enterprises is becoming more and more fierce. As a large national energy enterprise, there are many accounting subjects, complex organizational structure, wide business types and scattered accounting structure.Risk management is difficult, financial vertical control is not enough and other problems.In order to remain competitive in the fierce market competition, grid enterprises urgently need to change the mode of management, especially the mode of financial management.Financial sharing service mode is an advanced operation mode widely used by world-class large-scale enterprises.The trend of global modern financial reform is to promote the transfer of financial function from back-end service to front-end support through implementing the transformation of financial shared service mode, so as to play a greater role in business decision support.In order to develop in the long run, provincial electric power group needs to change from traditional accounting and control financial management to management finance and strategic finance.For this reason, this paper proposes to adopt the financial sharing service mode, to study the establishment of a set of standardized financial sharing service system in the A province electric power group, so as to solve the problem that the accounting structure is scattered and the risk management is difficult.Financial vertical control is not strong enough and so on.This paper introduces the research background and significance of the financial sharing service system of the A province electric power group by case study, and then introduces the theory of financial sharing service systematically.This paper analyzes the necessity and feasibility of the construction of financial sharing service system of A province electric power group according to the present situation of financial management of province A electric power group, and introduces the mode of financial sharing service system.Then, from the overall assumption, the construction of financial sharing service center, the design of financial standardization process, the construction of financial sharing information platform, and the promotion of financial business integration,Six aspects of security system detailed analysis of how to build a provincial power group financial sharing service system.Through the research of this paper, we hope to systematize the management and service of the production cycle, on the basis of the original power supply capacity, dig out the potential benefits, improve the overall economic benefits of the group, and improve the utilization ratio of the assets of the power grid group.Prolong the equipment life cycle, realize the power grid group value creation ability enhancement.
【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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