本文關(guān)鍵詞： 基建項目 全過程財務(wù)管理 成本控制 改進掙值法　出處：《華北電力大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著經(jīng)濟的快速發(fā)展,企業(yè)基建項目財務(wù)管理作為基本建設(shè)項目投資的核心,在基建項目管理中發(fā)揮的作用越來越大。如何提高基建項目財務(wù)管理的能力,降低基建財務(wù)成本顯得至關(guān)重要。實際上在電力企業(yè)的基本建設(shè)項目管理工作中,財務(wù)管理作為一個比較薄弱的環(huán)節(jié),在一定程度上阻礙了企業(yè)的發(fā)展。重視基建財務(wù)管理,有效使用建設(shè)資金,控制和降低基建項目成本,提高投資效益,是電力企業(yè)基本建設(shè)財務(wù)管理所面臨的重要課題。 本文通過大量閱讀國內(nèi)外相關(guān)的文獻資料,探討了基建項目全過程財務(wù)管理的基本內(nèi)容與方法以及基建項目成本控制理論,系統(tǒng)分析了目前基建項目財務(wù)管理中存在的問題,主要從基建項目成本控制方面進行了論述。本文從財務(wù)人員的角度把基建項目財務(wù)管理劃分為規(guī)劃可研、初步設(shè)計、招投標(biāo)、實施、竣工驗收、竣工結(jié)算、竣工決算、財務(wù)后評價八個階段,并對各階段的成本控制要點進行了剖析,重點是引入了改進掙值分析法,實現(xiàn)了工期、成本、質(zhì)量三要素的綜合集成管理,并對該方法進行了案例分析,分析結(jié)果表明該方法能有效的控制項目成本。最后論文提出了改進基建項目財務(wù)管理的對策措施,以及對未來基建財務(wù)管理的一些新思路和建議。本文針對基建項目財務(wù)管理問題,主要在以下方面具有一定的創(chuàng)新性：從財務(wù)人員的角度將工程劃分為各階段,明確了各階段財務(wù)管理的職能及成本控制的要點；引入了改進掙值分析法,并進行了實際案例分析；提出了實現(xiàn)全過程財務(wù)管理、全壽命周期成本控制工作的途徑與措施,對未來改進基建財務(wù)管理工作提出了一些新的建議。
[Abstract]:With the rapid development of economy, as the core of capital construction project investment, financial management of enterprise capital construction project plays a more and more important role in capital construction project management. How to improve the ability of financial management of capital construction project. It is very important to reduce the financial cost of capital construction. In fact, the financial management as a relatively weak link in the power enterprise capital construction project management. To a certain extent, it has hindered the development of enterprises. It pays attention to the financial management of capital construction, effectively uses construction funds, controls and reduces the cost of capital construction projects, and improves the investment efficiency. Is the electric power enterprise capital construction financial management faces the important topic. This paper discusses the basic contents and methods of financial management in the whole process of capital construction project and the theory of cost control of capital construction project by reading a lot of relevant documents at home and abroad. This paper systematically analyzes the existing problems in the financial management of capital construction projects, mainly discusses the cost control of capital construction projects. This paper divides the financial management of capital construction projects into planning and research from the perspective of financial personnel. Preliminary design, bidding, implementation, completion acceptance, completion of settlement, completion of final accounts, financial post-evaluation of eight stages, and analysis of the cost control of each stage, the emphasis is the introduction of improved earned value analysis. The integrated management of time limit, cost and quality is realized, and the method is analyzed by a case study. The analysis results show that the method can effectively control the project cost. Finally, the paper puts forward some countermeasures to improve the financial management of capital construction projects. As well as some new ideas and suggestions for the future financial management of capital construction. This paper aims at the financial management of capital construction projects, mainly in the following aspects: the project is divided into stages from the perspective of financial personnel. The functions of financial management and the key points of cost control are clarified. The improved earned value analysis method is introduced, and the actual case analysis is carried out. The ways and measures to realize the whole process financial management and the whole life cycle cost control are put forward, and some new suggestions for improving the capital construction financial management in the future are 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】：F406.72;F426.61

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本文編號：1455294