本文關(guān)鍵詞：GJ電網(wǎng)公司財務(wù)評價體系設(shè)計與應(yīng)用研究　出處：《華北電力大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 電網(wǎng)公司 財務(wù)評價體系 評價指標(biāo) 設(shè)計與應(yīng)用

【摘要】：近年來,國有企業(yè)改革不斷深化,國有資產(chǎn)管理體制逐步健全,國務(wù)院國資委對中央企業(yè)的考核評價體系也不斷完善。隨著我國電力體制改革的不斷深化,GJ電網(wǎng)公司內(nèi)外部環(huán)境不斷變化,企業(yè)發(fā)展面臨著許多新問題和新情況,財務(wù)管理也面臨著很多新挑戰(zhàn)和新任務(wù),財務(wù)評價工作也應(yīng)與時俱進(jìn),以滿足企業(yè)客觀發(fā)展的需要。因此,對于當(dāng)前GJ電網(wǎng)公司的財務(wù)評價體系進(jìn)行研究,探索完善財務(wù)評價體系的有效方法,不僅可以豐富我國有關(guān)這一課題的研究內(nèi)容,具有一定的理論價值,而且還有利于提高GJ電網(wǎng)公司的管理水平,具有很強(qiáng)的現(xiàn)實(shí)意義。 本課題采用理論分析論證的方法,系統(tǒng)研究現(xiàn)代企業(yè)財務(wù)評價的基礎(chǔ)理論,論述了國內(nèi)外財務(wù)評價的歷史沿革,梳理國內(nèi)外財務(wù)評價的方法,闡述GJ電網(wǎng)公司建立財務(wù)評價體系的必要性。對GJ電網(wǎng)公司現(xiàn)行的財務(wù)評價體系現(xiàn)狀進(jìn)行分析,總結(jié)了其現(xiàn)存的問題有：財務(wù)評價的總體思想不清晰,財務(wù)評價的內(nèi)容不完整、財務(wù)評價指標(biāo)設(shè)置不科學(xué),財務(wù)評價制度體系不健全,缺乏及時有效的反饋,不利于可持續(xù)發(fā)展。針對以上問題,建立適合GJ電網(wǎng)公司的財務(wù)評價體系,按照公司總部對下屬企業(yè)開展財務(wù)評價的思路,提出總體指導(dǎo)思想、需要遵循的原則以及具體措施,構(gòu)建了涵蓋9個方面、38項具體指標(biāo)的財務(wù)評價指標(biāo)庫,引入電網(wǎng)固定資產(chǎn)比率等涉及電網(wǎng)公司核心資產(chǎn)的指標(biāo),更加客觀地評價核心資產(chǎn)運(yùn)營能力。引入知識資本、社會責(zé)任等方面指標(biāo),評價企業(yè)可持續(xù)發(fā)展能力和社會貢獻(xiàn)程度。設(shè)計財務(wù)評價的應(yīng)用方法,從確定目標(biāo)、跟蹤檢查、考核評價、反饋結(jié)果四個步驟進(jìn)行實(shí)際應(yīng)用,從組織、人才、制度和文化四方面提出保障措施,證明重新設(shè)計的財務(wù)評價體系可以有效應(yīng)用。最后,對課題的研究結(jié)論進(jìn)行總結(jié),提出了四個方面的主要結(jié)論,對未來研究提出展望。
[Abstract]:In recent years, the reform of state-owned enterprises has been deepened, the management system of state-owned assets has been gradually improved, and the evaluation system of central enterprises has been continuously improved by the State Administration and Administration Commission of the State Council. The internal and external environment of GJ Power Grid Company is constantly changing, the enterprise development is facing many new problems and new situations, the financial management is also facing a lot of new challenges and new tasks, and the financial evaluation work should also keep pace with the times. In order to meet the needs of the objective development of enterprises. Therefore, the current GJ grid company's financial evaluation system is studied to explore the effective methods to improve the financial evaluation system. It can not only enrich the research contents of this subject in our country, but also improve the management level of GJ Power Grid Company, which is of great practical significance. Using the method of theoretical analysis and demonstration, this paper systematically studies the basic theory of financial evaluation of modern enterprises, discusses the historical evolution of financial evaluation at home and abroad, and combs the methods of financial evaluation at home and abroad. The necessity of establishing financial evaluation system in GJ Power Grid Company is expounded. The present situation of financial evaluation system in GJ Power Grid Company is analyzed. The existing problems are summarized as follows: the general idea of financial evaluation is not clear. The content of financial evaluation is not complete, the setting of financial evaluation index is not scientific, the system of financial evaluation system is not perfect, and the lack of timely and effective feedback is not conducive to sustainable development. To establish a financial evaluation system suitable for GJ Power Grid Company, according to the company headquarters to carry out financial evaluation of subordinate enterprises, put forward the overall guiding ideology, the principles to be followed and specific measures. This paper constructs a financial evaluation index database covering 9 aspects and 38 specific indicators, and introduces the fixed assets ratio of power grid and other indicators related to the core assets of power grid companies. More objective evaluation of core assets operation ability, introduction of knowledge capital, social responsibility and other indicators, evaluation of the ability of sustainable development and social contribution of enterprises, design of the application of financial evaluation from the objectives. Tracking inspection, evaluation, feedback results four steps for practical application, from the organization, talent, system and culture four aspects of security measures to prove that the re-designed financial evaluation system can be effectively applied. Finally. The conclusion of the research is summarized, the main conclusions of four aspects are put forward, and the prospect of future research is put forward.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.61

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