本文選題：發(fā)電企業(yè)　切入點(diǎn)：業(yè)財(cái)融合　出處：《華北電力大學(xué)(北京)》2017年碩士論文

【摘要】：預(yù)算管理憑借其計(jì)劃、控制、激勵(lì)、評價(jià)等綜合管理功能,已經(jīng)成為現(xiàn)代企業(yè)管理的基本手段。將業(yè)財(cái)融合的管理思維和實(shí)踐運(yùn)用融入預(yù)算管理,能進(jìn)一步發(fā)揮預(yù)算管理的功能和作用。電力工業(yè)是事關(guān)國家能源安全、國民經(jīng)濟(jì)命脈的基礎(chǔ)性行業(yè),發(fā)電環(huán)節(jié)是電力工業(yè)的龍頭。隨著國家電力市場化改革進(jìn)程進(jìn)一步加快,發(fā)電企業(yè)面臨著更加嚴(yán)峻的競爭環(huán)境。構(gòu)建業(yè)財(cái)融合的預(yù)算管理體系有助于提升發(fā)電企業(yè)預(yù)算管理水平,促進(jìn)企業(yè)價(jià)值增長和經(jīng)營效益提升,確保戰(zhàn)略目標(biāo)實(shí)現(xiàn)。本文在研讀大量業(yè)財(cái)融合、預(yù)算管理有關(guān)文獻(xiàn)基礎(chǔ)上,總結(jié)國內(nèi)外預(yù)算管理、業(yè)財(cái)融合的研究動(dòng)態(tài),在梳理預(yù)算管理和業(yè)財(cái)融合的基本理論之后,總結(jié)了發(fā)電企業(yè)預(yù)算管理的發(fā)展過程,分析了發(fā)電企業(yè)當(dāng)前預(yù)算管理體系存在的問題。針對發(fā)電企業(yè)的行業(yè)特點(diǎn)、企業(yè)特色以及當(dāng)前預(yù)算管理體系存在的缺陷,對發(fā)電企業(yè)業(yè)財(cái)融合的預(yù)算管理體系進(jìn)行框架設(shè)計(jì),并從組織體系、制度體系、指標(biāo)體系、報(bào)表體系、編制體系、控制體系、考核體系等方面對業(yè)財(cái)融合的預(yù)算管理體系進(jìn)行方案設(shè)計(jì)。闡述發(fā)電企業(yè)實(shí)施業(yè)財(cái)融合的預(yù)算管理體系的預(yù)期效果,能有效解決當(dāng)前預(yù)算管理體系存在的重財(cái)務(wù)輕業(yè)務(wù)、業(yè)務(wù)與財(cái)務(wù)脫節(jié)、業(yè)務(wù)滲透性和業(yè)財(cái)融合度不夠等問題。在當(dāng)前理論界和實(shí)務(wù)界對預(yù)算管理、業(yè)財(cái)融合研究和實(shí)踐的基礎(chǔ)上,本文進(jìn)一步研究,針對當(dāng)前發(fā)電企業(yè)預(yù)算管理體系存在的缺陷和問題,提出了設(shè)計(jì)和實(shí)施業(yè)財(cái)融合預(yù)算管理體系的解決方案。在預(yù)算管理組織體系方面,設(shè)計(jì)了三級責(zé)任中心,與當(dāng)前各發(fā)電集團(tuán)采用的三級管控模式相適應(yīng);在預(yù)算管理制度體系、指標(biāo)體系、報(bào)表體系方面,設(shè)計(jì)了涵蓋業(yè)務(wù)和財(cái)務(wù)并且橫向到邊、縱向到底的制度以及指標(biāo)和報(bào)表體系;在預(yù)算編制方面,根據(jù)預(yù)算指標(biāo)的屬性和特點(diǎn),針對性地設(shè)計(jì)了行之有效的編制方法體系,提高預(yù)算編制的科學(xué)性;在預(yù)算控制方面,設(shè)計(jì)了發(fā)電收入和煤炭成本影響因素分析模型、以利潤為導(dǎo)向的全要素閉環(huán)分析模型、利潤敏感分析模型和目標(biāo)利潤預(yù)控模型,提高業(yè)務(wù)在預(yù)算管理中的滲透性;在預(yù)算考核方面,提出考核利潤概念,將對標(biāo)管控手段以及依法治企、兩金清理、虧損企業(yè)專項(xiàng)治理、低效無效資產(chǎn)處置、增收節(jié)支等管理要求融入其中,充分體現(xiàn)管理者的經(jīng)營理念和考核導(dǎo)向,提升預(yù)算考核的綜合性、針對性、實(shí)效性,爭取預(yù)算考核取得實(shí)效。本文的研究成果和結(jié)論,不僅為發(fā)電企業(yè)構(gòu)建基于業(yè)財(cái)融合的預(yù)算管理體系提供理論和思路上的指導(dǎo),而且還能為具體實(shí)施提供參考。
[Abstract]:Budget management has become the basic means of modern enterprise management with its comprehensive management functions such as planning, control, incentive, evaluation and so on.The function and function of budget management can be further brought into play by integrating the management thinking and practice of industry and finance into budget management.Electric power industry is the basic industry related to national energy security and national economic lifeline, and the power generation link is the leading power industry.With the further acceleration of the national electricity market reform process, power generation enterprises are facing a more severe competitive environment.The construction of budget management system is helpful to improve the level of budget management of power generation enterprises, to promote the growth of enterprise value and the promotion of operating efficiency, and to ensure the realization of strategic objectives.On the basis of studying a large number of literature on industry finance fusion and budget management, this paper summarizes the research trends of budget management and industry finance fusion at home and abroad, and after combing the basic theory of budget management and industry financial integration,The development process of budget management in power generation enterprises is summarized, and the problems existing in the current budget management system of power generation enterprises are analyzed.In view of the industry characteristics of power generation enterprises, the characteristics of enterprises and the shortcomings of the current budget management system, the frame design of the budget management system of power generation enterprises is carried out, including the organization system, system system, index system, report system, etc.Compile system, control system, check system, etc.This paper expounds the expected effect of implementing the budget management system of the integration of industry and finance in power generation enterprises, which can effectively solve the problems existing in the current budget management system, such as the emphasis on finance and light of business, the disconnection between business and finance, the permeability of business and the insufficient degree of integration of industry and finance, etc.On the basis of the current research and practice of budget management, industry and finance integration, this paper further studies the defects and problems in the current budget management system of power generation enterprises.The solution of designing and implementing the budget management system of industry finance integration is put forward.In the aspect of budget management organization system, a three-level responsibility center is designed, which adapts to the current three-level management and control mode adopted by various power generation groups, and in the aspects of budget management system, index system and report system,Designed a system covering business and finance, horizontal to side, vertical to bottom, as well as indicators and reporting systems; in budgeting, according to the attributes and characteristics of budget indicators, the effective compilation method system was designed.In the aspect of budget control, the influence factors analysis model of generation income and coal cost, the closed-loop analysis model of profit oriented, the profit sensitivity analysis model and the target profit pre-control model are designed.To improve the penetration of business in budget management; in budget assessment, to put forward the concept of assessment profit, to control and manage enterprises according to law, to clean up two gold deposits, to deal with loss-making enterprises, and to dispose of inefficient and invalid assets,The management requirements such as increasing revenue and saving expenditure can fully reflect the management concept and assessment orientation of managers, improve the comprehensive, targeted and effective budget assessment, and strive for the actual results of budget assessment.The research results and conclusions of this paper not only provide theoretical and ideological guidance for power generation enterprises to build a budget management system based on the integration of industry and finance, but also provide a reference for specific implementation.
【學(xué)位授予單位】：華北電力大學(xué)(北京)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.61

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