多维视角下发电集团财务比较研究

发布时间：2018-05-12 22:16

本文选题：战略 + 价值链　；参考：《华北电力大学》2014年硕士论文

【摘要】：近些年，随着电力体制改革的深入，发电集团虽然取得了快速的发展，但是由于煤炭、水、运输等成本的上升和不断波动，我国发电集团经营状况并不乐观。在这种严峻的形势下，发电集团的财务分析，尤其是对不同发电集团进行的财务比较分析日趋重要，只有了解集团之间财务方面的区别和差距以及导致区别和差距的因素，才能为发电集团未来的经营发展提供方向和线索。切实可行的战略、先进的管理方法和积极履行对利益相关者的社会责任是保证企业能够在激烈的市场竞争中取得良好发展的先决条件。因此本文选取企业战略、价值链和社会责任视角对发电集团进行财务比较。在阐述财务分析、战略、价值链、社会责任相关理论的基础上，先对战略视角、价值链视角和社会责任视角下的财务分析与传统财务分析的不同与改进以及上述视角与财务比较的融合进行简单阐述。然后针对发电集团的行业特征和财务分析存在的问题，从上述视角分别选取具体的财务指标分析如何进行多维视角下的发电集团财务比较。最后选取两个发电集团进行案例分析，根据财务比较的结果为发电集团调整战略、优化价值链管理和利益相关者社会责任的履行指明方向,克服传统财务分析的缺陷，使得发电集团更有针对性的解决财务问题，挖掘潜力，，寻找和培育发电集团的竞争优势，提高发电集团的竞争力和可持续发展能力。
[Abstract]:In recent years, with the deepening of the reform of the power system and the rapid development of the power generation group, the operation status of the power generation group is not optimistic because of the rising and fluctuating costs of coal, water and transportation. In this severe situation, the financial analysis of the power generation group, especially the financial ratio for different power generation groups. Analysis is becoming more and more important. Only knowing the difference and gap between the groups and the differences and differences can provide the direction and clues for the future development of the power generation group.
Practical strategies, advanced management methods and the active performance of the social responsibility of the stakeholders are the prerequisites for ensuring a good development of the enterprise in the fierce market competition. Therefore, this paper makes a financial comparison between the enterprise strategy, the value chain and the social responsibility perspective. On the basis of value chain and social responsibility theory, this paper first expounds the difference and improvement of financial analysis and traditional financial analysis from the perspective of strategy, value chain and social responsibility, and the integration of the above perspective and financial comparison. Then, the problems of the industry characteristics and financial analysis of the power generation group are discussed from the above. The angle of view is to select specific financial indicators to analyze the financial comparison of power generation groups in a multi-dimensional perspective. Finally, two generation groups are selected for case analysis. According to the results of financial comparison, the adjustment strategy of power generation group is adjusted, the direction of the implementation of value chain management and stakeholder social responsibility is optimized, and the traditional financial division is overcome. The analysis of defects makes the power group more targeted to solve financial problems, tap potential, find and cultivate the competitive advantage of power generation groups, and improve the competitiveness and sustainable development ability of power generation groups.

【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】：F406.7;F426.61

【参考文献】