电网公司财务集约化管理效果评价及对策研究

发布时间：2018-07-31 15:59

【摘要】：随着我国经济的飞速发展，市场竞争也随之愈发激烈。电网公司以往的管理模式已经跟不上时代的发展，实施集约化管理模式是实现企业集团化、规模化、精益化管理的必然选择。财务集约化管理作为电网公司近些年来重要的管理措施，以提升电网公司的财务状况为主要目的，是企业对传统财务管理模式的创新。电网公司实施财务集约化管理的初衷是通过对公司资源的统一规划、合理运作，从而提高公司的财务状况，增强企业的核心竞争能力。本文立足现阶段电网公司的发展情况，，在阐明集约化管理等相关理论的基础上，对集约化管理的实施现状进行概述，通过分析国家电网总公司及基层电网公司的财务数据，对各项财务能力指标进行详细研究，从而比较财务集约化管理实施前后财务指标的变化情况。此外，根据对财务指标的研究，建立评价体系，综合评价财务集约化管理前后公司的财务状况。通过分析发现，不论是总公司还是基层公司，财务集约化管理的实施都没有从本质上提高电网公司的财务状况。因此，这就需要对实施过程中存在的不足进行讨论研究，并提出相关的解决方案，为电网公司财务集约化管理的改良工作提供一定的借鉴意义。
[Abstract]:With the rapid development of our economy, market competition is becoming more and more fierce. The management mode of power grid company has been unable to keep up with the development of the times. The implementation of intensive management mode is the inevitable choice to realize enterprise collectivization, scale management and lean management. As an important management measure of grid company in recent years, financial intensive management aims at improving the financial situation of power grid company. It is the innovation of traditional financial management mode. The original intention of implementing financial intensive management in power grid company is to improve the financial situation and enhance the core competitive ability of the company through the unified planning and reasonable operation of the company's resources. Based on the development of power grid companies at present, and on the basis of expounding the relevant theories such as intensive management, this paper summarizes the current situation of the implementation of intensive management, and analyzes the financial data of the State Grid Corporation and the grass-roots grid companies. In order to compare the changes of financial indexes before and after the implementation of intensive financial management, the financial capability indexes are studied in detail. In addition, according to the study of financial index, the evaluation system is established to evaluate the financial situation of the company before and after intensive financial management. Through analysis, it is found that the implementation of intensive financial management has not improved the financial situation of power grid companies in essence. Therefore, it is necessary to discuss and study the deficiencies in the implementation process, and put forward relevant solutions to improve the financial intensive management of power grid companies.
【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

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