本文選題：供電公司　切入點(diǎn)：資金集中管理　出處：《華東理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國改革開放深化,經(jīng)濟(jì)高速發(fā)展,人民生活水平日益提高,對各方面生產(chǎn)要素的需求越來越大,尤其是能源類的需求。近年來,國家又提出集約化發(fā)展與綠色發(fā)展并行策略,國資委禁止央企繼續(xù)粗放型發(fā)展模式,將對央企升級改革列為“五大戰(zhàn)略”最重要的位置。國家電網(wǎng)公司在國家“十二五”期間提出了“三集五大”體系發(fā)展戰(zhàn)略：其中財(cái)務(wù)集約化工作是“三集五大”工作中的重中之重,要求推行會計(jì)集中核算、資金集中管理、資本集中運(yùn)作、預(yù)算集約調(diào)控、風(fēng)險在線監(jiān)控,切實(shí)提高財(cái)務(wù)管控能力。資金是企業(yè)發(fā)展的血脈,而供電企業(yè)作為資金密集型企業(yè),資金管控能力并未完全實(shí)現(xiàn)精細(xì)化管理,使得供電企業(yè)資金集中化效率達(dá)不到最佳程度。本文從資金管理理論入手,引用國內(nèi)外學(xué)者研究成果,分析金集中管理相關(guān)的理論和模式,并討論了國內(nèi)外大型企業(yè)的資金集中管理模式。然后,本文通過分析A地區(qū)供電公司資金集中管理的模式和實(shí)際情況,例如資金池、預(yù)算、資金歸集方案。接著,評估A地區(qū)供電公司資金集中管理模式的優(yōu)劣,提出更好的資金集中管理提升方案,最終得出結(jié)論和總結(jié)。本文可供地方供電企業(yè)財(cái)務(wù)資金管理參考,有益于供電企業(yè)財(cái)務(wù)資金管理工作的提升。切實(shí)提高供電公司的資金集中管理方式有助于提高其公司的公司管理水平,降低資金使用成本,控制公司財(cái)務(wù)風(fēng)險,最終更有助于我國電網(wǎng)建設(shè)和電力供給,提升人民生活水平,提高我國經(jīng)濟(jì)發(fā)展速度。
[Abstract]:With the deepening of China's reform and opening up, the rapid development of the economy, the rising standard of living of the people, the demand for various factors of production is increasing, especially the demand for energy. The state also put forward a parallel strategy of intensive development and green development, and the SASAC prohibited central enterprises from continuing extensive development models. The State Grid Company put forward the development strategy of "three sets and five big" system during the "12th Five-Year Plan" period: the financial intensive work is "three sets and five big". "the top priority in our work, It is required to carry out centralized accounting, centralized management of funds, centralized operation of capital, intensive control of budget, on-line monitoring of risks, and effective improvement of financial control ability. Funds are the blood of the development of enterprises, while power supply enterprises are capital-intensive enterprises. The capital control ability has not completely realized the fine management, makes the power supply enterprise capital centralization efficiency not to reach the best degree. This article starts with the fund management theory, quotes the domestic and foreign scholars' research results, This paper analyzes the theory and mode of centralized management of gold, and discusses the centralized management of funds in large enterprises at home and abroad. Then, this paper analyzes the mode and actual situation of centralized fund management of power supply companies in A area, such as fund pool, budget, etc. Then, the paper evaluates the advantages and disadvantages of the centralized fund management model of the power supply company in A area, puts forward a better scheme of centralized fund management, and finally draws a conclusion and summary. This paper can be used as a reference for the financial fund management of the local power supply enterprises. It is beneficial to the improvement of the financial fund management of power supply enterprises. Improving the centralized fund management mode of power supply companies is helpful to improve the company's management level, reduce the cost of the use of funds, and control the financial risks of the companies. Finally, it will be helpful to the construction of power grid and power supply, improve the living standard of the people, and improve the speed of economic development in our country.
【學(xué)位授予單位】：華東理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.61;F406.71

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