【摘要】：公司的生存與發(fā)展離不開資金的運轉,資金是公司的經濟命脈,是衡量一個公司是否能夠長期生存和發(fā)展的必須保障,如何能在生產經營過程中保證資金的安全性、高效性及合理性,對一個處于不斷進行電力體制改革中的公司至關重要,同時也是公司財務人員所需要探索和研究的問題。供電公司的主要資金來源于電費、小區(qū)配套費、自備電廠備用費等營業(yè)性資金收入,主要營銷支出在于購入電力費的支出,如何將營銷過程中的資金收入及資金支出等業(yè)務,與財務的賬務、系統(tǒng)掛接,實現系統(tǒng)間的融合,數據間的融合,使公司資金鏈順暢發(fā)展,營財數據統(tǒng)一,降低資金風險是供電公司所面臨的重要課題。目前,國家電網公司正在積極推行營財一體化體系建設,棗莊供電公司認真貫徹上級方針政策,營財一體化項目尚處于試點過程中,在項目試點的初期,資金管理還存在技術、管理等風險,那么,在管理的過程中,如何使用風險管控手段,降低風險概率、規(guī)避資金風險,科學合理的制定營財一體化項目實施方案,是本文研究的重要課題。本文首先介紹了當前營財一體化項目的實施背景、實施前提及重要意義,根據國內外研究現狀及風險管控的方式方法,從業(yè)務數據量多、營財系統(tǒng)不銜接、業(yè)務人員水平低、操作流程復雜、市場經濟形勢下滑、國家電力體制改革等幾個方面,綜合分析了當前公司所面臨的危機,及資金所存在的四個主要風險源;在此基礎上,根據對風險源的研究,收集資料,對風險形式進行合理評價,采用德爾菲多名營銷及財務專家多次、重復匿名評價法及模糊數學綜合評價法,綜合考慮所有風險因素的影響程度,設置權重區(qū)別各因素,根據最大隸屬度原則,測評風險因素的影響程度。本文最后,根據對風險因素的綜合分析結果,提出基于技術風險、管理模式風險、市場風險、政策風險的風險規(guī)避措施,采取電子化對賬、銀電聯動、規(guī)范營銷及財務業(yè)務操作流程、強化制度建設,強化責任考核,促進公司各項資金管理規(guī)范化,有力提升公司財務管控水平,將營財一體化工作真正落到實處,增強對電力客戶服務的營銷能力。
[Abstract]:The survival and development of a company can not be separated from the operation of funds. Capital is the lifeblood of the company, it is the necessary guarantee to judge whether a company can survive and develop for a long time, and how to ensure the safety of funds in the process of production and operation. High efficiency and rationality are very important to a company which is in the process of power system reform, and is also a problem that the financial personnel of the company need to explore and study. The main source of funds of the power supply company is from the business capital income such as electricity charges, district supporting fees, reserve fees for self-provided power plants, and so on. The main marketing expenses are the expenses of purchasing electric power charges, how to transfer the capital income and capital expenditure in the marketing process, and so on. It is an important task for power supply company to realize the integration between systems and data, to make the company's capital chain develop smoothly, to unify the financial data and to reduce the risk of funds. At present, the State Grid Company is actively promoting the construction of an integrated system of Ying and Cai. Zaozhuang Power supply Company conscientiously carries out the policies and principles of the higher level. The project is still in the process of pilot, and in the initial stage of the pilot project, there are still technologies in fund management. Management and other risks, then, in the process of management, how to use the means of risk control, reduce the risk probability, avoid the risk of funds, scientific and reasonable formulation of the implementation of integrated projects is an important subject of this paper. This paper first introduces the implementation background of the current project of integration of business and finance, the significance of which is mentioned before implementation. According to the current research situation at home and abroad and the methods of risk management and control, from the point of view of the large amount of business data, the disconnection of the business financial system and the low level of business personnel, The operation process is complicated, the market economy situation is slippery, the national electric power system reform and so on several aspects, has synthetically analyzed the current company to face the crisis, and the capital exists four main risk sources; on this basis, according to the research to the risk source, Collecting data, evaluating the risk form reasonably, adopting Delphi many marketing and finance experts many times, repeating anonymous evaluation method and fuzzy mathematics comprehensive evaluation method, synthetically considering the influence degree of all risk factors, According to the principle of maximum membership, the influence degree of risk factors is evaluated. Finally, according to the comprehensive analysis of risk factors, the paper puts forward the risk avoidance measures based on technology risk, management model risk, market risk and policy risk, and adopts electronic reconciliation, silver and electricity linkage. Standardize marketing and financial business operation processes, strengthen system construction, strengthen responsibility assessment, promote the standardization of the company's various funds management, have the power to improve the company's financial control level, and truly implement the integration of management and finance. To enhance the power customer service marketing capability.
【學位授予單位】：華北電力大學(北京)
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.61;F406.7

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