本文選題：建設期 + 資金管理體系�。� 參考：《中南大學》2013年碩士論文

【摘要】：示范電站公司作為中國第三代核電技術自主知識產權的載體,利用股東制度體系和管理文化優(yōu)勢,用短短3年時間迅速建立了比較完整的管理體系,但離精細化管理要求仍有不小的差距,為保證示范電站建設的順利實施,為確保示范電站公司“不輸在起跑線”建設期資金管理體系優(yōu)化工作迫在眉睫。 本文采用文獻研究法、系統分析法、訪談法、定量分析和定性描述結合法等研究方法,就示范電站建設期資金管理體系中諸如資金預算管理、籌資活動、結算方式、稅務籌劃、資金風險管理、資金管理績效評估、資金管理優(yōu)化體系實施保證體系建設等問題開展研究,指出了建設期資金管理體系的問題和不足,結合示范電站公司建設期管理目標,確立了資金管理體系優(yōu)化原則和資金管理體系優(yōu)化目標,設計了示范電站公司建設期資金管理體系優(yōu)化框架,確立了對資金管理體系優(yōu)化的實施路線。 本文結合研究中發(fā)現的問題,根據示范電站建設期資金管理優(yōu)化思路,對比分析了資金管理體系優(yōu)化方案實施前后的差異,提出通過優(yōu)化資金預算管理流程和優(yōu)化資金預算管理工具,利用企業(yè)信用加強籌融資管理和結算管理,充分利用相關優(yōu)惠政策開展稅務籌劃活動,將大大降低示范電站公司建設期投資成本的優(yōu)化方案。文章還從優(yōu)化建設期資金風險管理,以及通過加強資金績效考核管理角度提出了資金管理體系優(yōu)化方案,以達到提升資金管理體系優(yōu)化成果的目的。此外,為保證國核示范電站公司資金管理體系優(yōu)化研究成果能在企業(yè)實踐經營活動中順利實施,文章從內部控制環(huán)境實施保障、制度體系實施保障、員工隊伍素質實施保障和企業(yè)文化實施保障等幾個方面對國核示范電站公司資金管理體系優(yōu)化實施保障體系進行了研究。 文章最后歸納總結了本次研究結論,同時對本次研究的不足以及后續(xù)需要開展的研究工作做了簡要說明和展望。
[Abstract]:As the carrier of independent intellectual property rights of the third generation nuclear power technology in China, the demonstration power station company has rapidly established a relatively complete management system in a short period of three years by utilizing the advantages of the shareholder system and the management culture. However, there is still not a small gap from the fine management requirements. In order to ensure the smooth implementation of the construction of the demonstration power station, it is urgent for the demonstration power station company to optimize the fund management system during the construction period of "not losing at the starting line". In this paper, the methods of literature research, system analysis, interview, quantitative analysis and qualitative description are used to demonstrate the fund management system in the period of power plant construction, such as fund budget management, financing activities, settlement method, tax planning, etc. The problems of fund risk management, fund management performance evaluation, fund management optimization system implementation guarantee system construction and so on are studied, and the problems and shortcomings of fund management system during construction period are pointed out. The optimization principles and objectives of fund management system are established, the framework of fund management system optimization in the construction period of demonstration power station company is designed, and the implementation route of fund management system optimization is established. Combined with the problems found in the research, according to the ideas of fund management optimization in the construction period of demonstration power station, this paper compares and analyzes the differences between the optimization schemes of the fund management system before and after the implementation. Through optimizing the fund budget management process and optimizing the fund budget management tools, the paper puts forward that the enterprise credit should be used to strengthen the financing management and settlement management, and to make full use of the relevant preferential policies to carry out tax planning activities. It will greatly reduce the investment cost of the demonstration power station company during the construction period. From the point of view of optimizing fund risk management during construction period and strengthening fund performance appraisal management, the paper also puts forward the optimization scheme of fund management system, in order to achieve the purpose of improving the result of fund management system optimization. In addition, in order to optimize the fund management system of the nuclear demonstration power station company of the guarantor country, the research results can be carried out smoothly in the enterprise practice and operation activities. This paper implements the guarantee from the internal control environment and the system. This paper studies the optimization and implementation of the fund management system of the National Nuclear demonstration Power Station Company from the aspects of the implementation guarantee of the quality of the staff and the implementation of the corporate culture. At the end of the paper, the conclusion of this study is summarized, and the shortcomings of this study and the research work needed to be carried out in the future are briefly explained and prospected.
【學位授予單位】：中南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275.1;F426.61

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