本文選題：供電企業(yè) + 固定資產(chǎn)��； 參考：《中國海洋大學(xué)》2014年碩士論文

【摘要】：供電企業(yè)作為能源行業(yè)的重要組成，是社會經(jīng)濟(jì)發(fā)展的動力，因此供電企業(yè)的固定資產(chǎn)的投資不能僅僅從企業(yè)自身利益角度出發(fā)，其首要條件是滿足國民經(jīng)濟(jì)發(fā)展的需要。供電企業(yè)屬于資產(chǎn)密集型企業(yè)，它的固定資產(chǎn)在整個供電企業(yè)的資產(chǎn)結(jié)構(gòu)中占有很大的比重（其中主要是設(shè)備），為企業(yè)進(jìn)行正常經(jīng)營發(fā)揮著舉足輕重的作用，對確保企業(yè)資產(chǎn)安全、完整，意義重大。固定資產(chǎn)管理是一項長久而復(fù)雜的工作，涉及生產(chǎn)部、財務(wù)部、營銷部等各個部門，上述部門必須協(xié)調(diào)一致才能完成此項工作。但是目前的企業(yè)管理者在管理體制建設(shè)方面缺乏對固定資產(chǎn)管理的重視，供電企業(yè)的固定資產(chǎn)管理存在著一些問題。隨著企業(yè)管理理念向著精益化方向的不斷轉(zhuǎn)變，改革傳統(tǒng)固定資產(chǎn)管理模式已經(jīng)迫在眉睫。 本文采用理論分析與實際調(diào)研分析相結(jié)合的研究方法，以財務(wù)會計與固定資產(chǎn)管理理論為主要理論工具，，結(jié)合供電企業(yè)本身的生產(chǎn)經(jīng)營特點，闡述了供電企業(yè)固定資產(chǎn)的本質(zhì)涵義及相關(guān)管理問題，并通過選取Z供電公司為例，對其固定資產(chǎn)管理的現(xiàn)狀進(jìn)行全面而又深入地了解，發(fā)現(xiàn)了當(dāng)前該供電企業(yè)在固定資產(chǎn)管理工作方面還存在一些缺陷。在分析國內(nèi)外供電企業(yè)固定資產(chǎn)管理案例的基礎(chǔ)上，借鑒他人的先進(jìn)經(jīng)驗對該供電企業(yè)的固定資產(chǎn)管理模式提出了一個大致的精益化改進(jìn)方案，為保障此固定資產(chǎn)改進(jìn)方案在未來能夠順利實施，本文最后提出了實施措施與相應(yīng)的保障措施供為參考。
[Abstract]:As an important component of the energy industry, power supply enterprises are the driving force of the development of social economy. Therefore, the investment of fixed assets of power supply enterprises can not only be based on the interests of the enterprises themselves, but the first condition is to meet the needs of the development of the national economy. Power supply enterprises are asset intensive enterprises. Their fixed assets occupy a large proportion of the assets structure of the whole power supply enterprises (mainly equipment, which plays an important role in the normal operation of enterprises. To ensure enterprise assets safety, integrity, significance. The management of fixed assets is a long and complex work involving the production, finance, marketing and other departments, which must be coordinated to complete the work. However, the management of fixed assets in power supply enterprises is lack of attention to the construction of management system, and there are some problems in the management of fixed assets in power supply enterprises. With the change of enterprise management concept to lean direction, it is urgent to reform the traditional fixed assets management mode. This paper adopts the research method of combining theoretical analysis with practical investigation and analysis, taking the theory of financial accounting and fixed assets management as the main theoretical tool, and combining the characteristics of production and management of power supply enterprises. This paper expounds the essential meaning and related management problems of fixed assets in power supply enterprises, and through selecting Z power supply company as an example, makes a comprehensive and in-depth understanding of the current situation of fixed assets management. Found that the current power supply enterprise in the fixed asset management there are still some defects. On the basis of analyzing fixed assets management cases of power supply enterprises at home and abroad, this paper puts forward a general lean improvement scheme for the fixed assets management mode of power supply enterprises based on the advanced experience of others. In order to ensure that the fixed assets improvement scheme can be carried out smoothly in the future, this paper finally puts forward the implementation measures and the corresponding safeguard measures for reference.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F273.4;F426.61

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