本文關(guān)鍵詞：“三集五大”環(huán)境下FS地區(qū)供電企業(yè)財(cái)務(wù)集中管理研究　出處：《廈門大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

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【摘要】：國(guó)家電網(wǎng)公司是一家國(guó)內(nèi)國(guó)有大型企業(yè),為創(chuàng)新企業(yè)管控模式,增強(qiáng)企業(yè)管控能力,公司系統(tǒng)將戰(zhàn)略理念定位為“集團(tuán)化運(yùn)作、集約化發(fā)展”。近年來(lái),公司實(shí)現(xiàn)了業(yè)務(wù)協(xié)同運(yùn)作替代條塊分割,資源優(yōu)化配置替代分散管理,精益運(yùn)營(yíng)管理替代粗放管理,業(yè)務(wù)國(guó)內(nèi)國(guó)際協(xié)調(diào)發(fā)展替代單純國(guó)內(nèi)業(yè)務(wù),建立起一條戰(zhàn)略協(xié)同、資源優(yōu)化、信息支撐、標(biāo)準(zhǔn)統(tǒng)一、文化引領(lǐng)的國(guó)家電網(wǎng)公司集團(tuán)化發(fā)展的道路,將企業(yè)朝向“世界一流電網(wǎng)、國(guó)際一流企業(yè)”的方向發(fā)展。FS地區(qū)供電企業(yè)2009年開(kāi)始推行財(cái)務(wù)集約化管理,符合“集團(tuán)化、集中化、集約化”的公司運(yùn)作管理模式,FS地區(qū)供電企業(yè)財(cái)務(wù)管理步入現(xiàn)代化企業(yè)財(cái)務(wù)集中管理的新時(shí)代。財(cái)務(wù)集中管理是利用現(xiàn)代化計(jì)算機(jī)網(wǎng)絡(luò)技術(shù),企業(yè)將財(cái)務(wù)核算、資金管理和其他財(cái)務(wù)管理相關(guān)制度進(jìn)行統(tǒng)一,將財(cái)務(wù)與業(yè)務(wù)進(jìn)行協(xié)同統(tǒng)一,通過(guò)系統(tǒng)的在線管理和遠(yuǎn)程處理,較實(shí)時(shí)、動(dòng)態(tài)地了解公司整體財(cái)務(wù)信息,以便實(shí)現(xiàn)公司財(cái)務(wù)事前計(jì)劃、事中控制與事后監(jiān)督反饋的職能,達(dá)到更好地為企業(yè)發(fā)展服務(wù),有效提升企業(yè)管理水平的目的。 本文主要結(jié)合財(cái)務(wù)集中管理理念和FS地區(qū)供電企業(yè)實(shí)際情況,對(duì)FS地區(qū)供電企業(yè)財(cái)務(wù)管理的現(xiàn)狀進(jìn)行分析,深入剖析“三集五大”環(huán)境下縣市級(jí)供電企業(yè)財(cái)務(wù)管理存在問(wèn)題,同時(shí)深入研究FS地區(qū)供電企業(yè)財(cái)務(wù)集中核算管理的實(shí)施方案,提出了對(duì)FS地區(qū)供電企業(yè)設(shè)立“共享財(cái)務(wù)、業(yè)務(wù)財(cái)務(wù)、管理財(cái)務(wù)”的財(cái)務(wù)集中核算管理新模式,為國(guó)家電網(wǎng)公司財(cái)務(wù)管理工作做出積極有益的研究,給FJ省其他地市供電企業(yè)實(shí)施財(cái)務(wù)集中核算管理提供了有意的借鑒。FS地區(qū)電網(wǎng)財(cái)務(wù)集中核算管理實(shí)施時(shí)間較短,隨著管理體制的變革不斷地深化,財(cái)務(wù)集中管理工作還將會(huì)地產(chǎn)生新問(wèn)題,我們需要繼續(xù)不斷地對(duì)財(cái)務(wù)集中管理進(jìn)行研究和探討。
[Abstract]:The State Grid Company is a large state-owned enterprise in China. In order to innovate the management and control mode of the enterprise and enhance the management and control ability of the enterprise, the strategic concept of the company has been positioned as "group operation, intensive development" in recent years. The company has realized the business cooperation operation to replace the fragmentation, the resources optimized allocation to replace the decentralized management, the lean operation management to replace the extensive management, the business domestic and international coordinated development to replace the pure domestic business. To establish a strategic synergy, resource optimization, information support, unified standards, cultural leadership of the State Grid Company group development road, the enterprise towards "world-class grid." The direction of international first-class enterprises. FS power supply enterprises began to implement financial intensive management in 2009, in line with the "collectivization, centralization, intensive" corporate operation and management model. Financial management of power supply enterprises in FS area has entered a new era of centralized financial management of modern enterprises. Financial centralized management is the use of modern computer network technology, enterprises will financial accounting. Fund management and other financial management related systems are unified, the financial and business are coordinated, through the system of online management and remote processing, more real-time, dynamic understanding of the company's overall financial information. In order to realize the function of financial planning, control and supervision and feedback in the event, to better serve for the development of the enterprise and to effectively improve the management level of the enterprise. Based on the concept of centralized financial management and the actual situation of power supply enterprises in FS area, this paper analyzes the current situation of financial management of power supply enterprises in FS area. This paper deeply analyzes the problems existing in the financial management of the county and municipal power supply enterprises under the environment of "three sets and five", and studies the implementation scheme of the financial centralized accounting management of the power supply enterprises in FS area. This paper puts forward a new financial centralized accounting management mode of "shared finance, business finance and management finance" for power supply enterprises in FS area, which makes a positive and beneficial study for the financial management work of State Grid Company. For other power supply enterprises in FJ province to implement financial centralized accounting management to provide an intentional reference. FS power grid financial centralized accounting management implementation time is short, along with the reform of the management system to deepen. There will also be new problems in centralized financial management, and we need to continue to study and explore the centralized financial management.
【學(xué)位授予單位】：廈門大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.61

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