本文選題：發(fā)電企業(yè) + 可持續(xù)增長　； 參考：《長沙理工大學(xué)》2013年碩士論文

【摘要】：在中國加入WTO和世界經(jīng)濟融合發(fā)展的大趨勢后，發(fā)電企業(yè)借鑒了國外先進的管理理念，正在快速推進改革，但是隨著體制改革的不斷深入，發(fā)電企業(yè)在這一過程中面臨的問題也逐漸凸現(xiàn)出來，其中最為主要的就是，財務(wù)費用正在不斷攀升。 隨著我國經(jīng)濟的增長，全社會對電力資源的需求正與日俱增，根據(jù)中國統(tǒng)計局公布的數(shù)據(jù)，從2005年到2012年的8年中，我國全社會用電量平均每年以10.95%的速度增長，雖然這推動了發(fā)電企業(yè)銷售收入的增加，但大部分利潤都用來還貸，使得其所剩無幾，從而嚴重阻礙了發(fā)電企業(yè)實現(xiàn)可持續(xù)增長。因此，通過分析發(fā)電企業(yè)目前的經(jīng)營和財務(wù)狀況，并以此建立量化的可持續(xù)增長能力評價模型，能夠為其實現(xiàn)可持續(xù)增長發(fā)揮重要的作用。本文正是基于這樣一個大背景下提出的。 首先，文章對企業(yè)可持續(xù)增長的相關(guān)研究基礎(chǔ)進行了敘述，接著以發(fā)電企業(yè)作為研究對象，系統(tǒng)分析了當(dāng)前環(huán)境下能夠影響發(fā)電企業(yè)實現(xiàn)可持續(xù)增長的因素，其中外部因素包括：電價政策、煤價放開政策、宏觀經(jīng)濟形勢、資本市場發(fā)展不健全、行業(yè)結(jié)構(gòu)不合理等因素；內(nèi)部因素包括：投資方式的不合理、籌資方式的單一性以及內(nèi)部控制的不完善等因素。通過這些分析能使發(fā)電企業(yè)清楚地認識到其實現(xiàn)可持續(xù)增長的正、負影響因素，同時也為文章的進一步研究奠定了基礎(chǔ)。 然后，本文通過實證分析對企業(yè)的可持續(xù)增長進行了研究，構(gòu)建了以原始財務(wù)指標為解釋變量的發(fā)電企業(yè)可持續(xù)增長能力評價模型，同時通過把可持續(xù)增長能力總得分與可持續(xù)增長率進行回歸分析，求出了模型總得分的取值范圍，該部分是本文的核心及創(chuàng)新所在。 最后，本文根據(jù)可持續(xù)增長能力評模型的驅(qū)動指標，提出了提高發(fā)電企業(yè)可持續(xù)增長能力的具體對策及建議，，包括：提高盈利能力、合理確定資本結(jié)構(gòu)、提高資金利用效率、維持適當(dāng)利潤留存比率等四個方面。綜上，從提高發(fā)電企業(yè)可持續(xù)增長能力，保證其實現(xiàn)可持續(xù)增長的角度來說，本文具有一定的借鑒意義。
[Abstract]:After China's entry into WTO and the trend of the integration and development of the world economy, power generation enterprises have borrowed advanced management concepts from abroad and are pushing forward the reform rapidly, but with the deepening of the system reform,The problems faced by power generation enterprises in this process are also gradually emerging, the most important of which is that the financial costs are rising.With the economic growth of our country, the demand for electric power resources in the whole society is increasing day by day. According to the data released by the China Bureau of Statistics, during the eight years from 2005 to 2012, the electricity consumption of the whole society in our country has increased at an average rate of 10.95% per year.While this has pushed up sales revenues, most of the profits are used to repay loans, leaving them with little left, seriously hampering sustainable growth.Therefore, by analyzing the current operating and financial situation of power generation enterprises and establishing a quantitative evaluation model of sustainable growth ability, it can play an important role in achieving sustainable growth.This paper is based on such a background.First of all, the paper describes the research basis of sustainable growth of enterprises, and then takes the power generation enterprises as the research object, and systematically analyzes the factors that can affect the sustainable growth of power generation enterprises under the current environment.Among them, external factors include: electricity price policy, coal price liberalization policy, macroeconomic situation, capital market development is not perfect, industry structure is unreasonable, internal factors include: unreasonable investment mode,The singularity of financing and the imperfection of internal control.Through these analyses, the power generation enterprises can clearly recognize the positive and negative factors that affect their sustainable growth, and at the same time lay a foundation for further research in this paper.Then, through the empirical analysis, this paper studies the sustainable growth of enterprises, and constructs an evaluation model of the sustainable growth ability of power generation enterprises, which takes the original financial indicators as the explanatory variables.At the same time, by regression analysis of the total score of sustainable growth ability and sustainable growth rate, the range of the total score of the model is obtained, which is the core and innovation of this paper.Finally, according to the driving index of the evaluation model of sustainable growth ability, this paper puts forward the specific countermeasures and suggestions to improve the sustainable growth ability of power generation enterprises, including: improving profitability, rationally determining capital structure, and improving the efficiency of capital utilization.Maintain an appropriate profit retention ratio in four areas.In summary, this paper has certain reference significance from the angle of improving the sustainable growth ability of power generation enterprises and ensuring its sustainable growth.
【學(xué)位授予單位】：長沙理工大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F426.61

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