本文關(guān)鍵詞：寧夏電力公司工程全過程財務(wù)管理研究　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)企業(yè) 財務(wù)管理 指標體系 綜合評價

【摘要】：工程全過程財務(wù)管理,是將財務(wù)管理貫穿于工程項目規(guī)劃可研、初步設(shè)計、招投標、工程實施、竣工驗收、竣工結(jié)算、竣工決算、項目后評價等項目全壽命周期的管理。近幾年,寧夏電力公司電網(wǎng)工程投資持續(xù)高位運行,資金供給、投資控制面臨更加嚴峻的考驗。目前,公司工程財務(wù)管理仍然存在一定的缺陷,主要表現(xiàn)工程實施和竣工決算環(huán)節(jié)。 本文綜合闡述了國內(nèi)外工程全過程財務(wù)管理和電網(wǎng)工程財務(wù)管理相關(guān)研究成果,詳細分析了寧夏電力公司工程財務(wù)管理的現(xiàn)狀,對其進行評價,并指出寧夏電力公司工程財務(wù)管理中存在的缺陷,說明開展工程全過程財務(wù)管理的必要性和意義。根據(jù)指標體系建立的原則,結(jié)合寧夏電力公司美利220kV輸變電工程實際情況,以工程投資經(jīng)濟效益評價為目標,以盈利能力、營運能力、償債能力、成長能力等四類指標為基礎(chǔ),建立了經(jīng)濟效益評價指標體系。綜合分析評價指標權(quán)重確定的各類方法的特點,確定采用基于組合權(quán)重的綜合評價方法,主觀權(quán)重的確定是采用改進的AHP法,客觀權(quán)重的確定是采用改進的熵權(quán)法,組合權(quán)重的確定是利用粗糙集法,對寧夏電力公司工程經(jīng)濟效益進行評價。通過對寧夏電力公司工程項目的分析和綜合評價結(jié)果,提出工程全過程財務(wù)管理建議方案,為寧夏電力公司財務(wù)管理提出具有建設(shè)性的建議。 本文通過實例分析、結(jié)合理論研究,對寧夏電力公司工程全過程財務(wù)管理進行了全面研究,建立了與之相對應(yīng)的評價指標體系和評價模型,同時提出了財務(wù)管理優(yōu)化的相關(guān)建議。這些建議與問題相對應(yīng),具有較強的可操作性,對企業(yè)持續(xù)健康地發(fā)展具有非常重要的意義,通過這些措施能夠提升公司工程財務(wù)管理水平,有效管控工程成本,進而提高企業(yè)的競爭力。
[Abstract]:The whole process of financial management of the project is to run through the financial management in the project planning, preliminary design, bidding, project implementation, completion of the acceptance, completion of the settlement, completion of the final accounts. Management of whole life cycle of project post-evaluation. In recent years, Ningxia Electric Power Company's power network project investment continues to run at a high level, capital supply, investment control is facing a more severe test. There are still some defects in the financial management of the company, which mainly represent the implementation and final accounts of the project. This paper comprehensively describes the domestic and foreign financial management of the whole process of engineering and grid project financial management related research results, detailed analysis of the current situation of Ningxia Electric Power Company engineering financial management, to evaluate it. It also points out the defects in the project financial management of Ningxia Electric Power Company, explains the necessity and significance of carrying out the financial management in the whole process of the project, and establishes the principles according to the index system. Combined with the actual situation of 220 kV transmission and transformation project of Ningxia Electric Power Company, the evaluation of economic benefit of project investment is taken as the target, and four kinds of indexes, such as profitability, operation ability, solvency and growth ability, are taken as the basis. The index system of economic benefit evaluation is established. The characteristics of various methods for determining the weight of evaluation index are analyzed synthetically, and the comprehensive evaluation method based on combined weight is determined. The subjective weight is determined by the improved AHP method, the objective weight is determined by the improved entropy weight method, and the combined weight is determined by the rough set method. This paper evaluates the economic benefit of Ningxia Electric Power Company. Through the analysis and comprehensive evaluation result of the project project of Ningxia Electric Power Company, it puts forward the proposal of financial management in the whole process of the project. Put forward constructive suggestions for financial management of Ningxia Electric Power Company. In this paper, through the analysis of examples, combined with theoretical research, the whole process of financial management of Ningxia Electric Power Company is studied, and the corresponding evaluation index system and evaluation model are established. At the same time, the paper puts forward the relevant suggestions of financial management optimization. These suggestions correspond to the problems and have strong maneuverability, which is of great significance to the sustainable and healthy development of enterprises. These measures can improve the engineering financial management level of the company, effectively control the project cost, and then improve the competitiveness of the enterprise.
【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】：F426.61;F285

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