本文關(guān)鍵詞：發(fā)電集團財務(wù)績效評價體系與方法研究　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： 發(fā)電集團 財務(wù)績效評價 財務(wù)分析 灰色關(guān)聯(lián)度評價法

【摘要】：發(fā)電行業(yè)作為電力行業(yè)發(fā)展的重要保障,在近三十年來實現(xiàn)了長足的發(fā)展。但是在發(fā)電行業(yè)高速發(fā)展的背后還是存在很多問題,尤其是在擴大生產(chǎn)經(jīng)營規(guī)模的同時,無視財務(wù)績效水平的提高。 本文立足于改變發(fā)電行業(yè)重規(guī)模輕效率的現(xiàn)狀,將重點發(fā)電集團2012年的財務(wù)情況作為研究對象,依據(jù)收集的重點發(fā)電集團2012年財務(wù)報表相關(guān)數(shù)據(jù),對收集的原始數(shù)據(jù)進行計算處理,將傳統(tǒng)財務(wù)分析方法與綜合評價方法有機結(jié)合起來,對其2012年的財務(wù)績效情況進行了深入研究和詳細(xì)分析。論文主要完成了如下工作：將重點發(fā)電集團2012年財務(wù)數(shù)據(jù)利用對比分析法、比率分析法、結(jié)構(gòu)分析法和因素分析法進行了詳細(xì)分析,發(fā)現(xiàn)了重點發(fā)電集團生產(chǎn)經(jīng)營中各自存在的問題；構(gòu)建了實際工作中操作性較強的重點發(fā)電集團財務(wù)績效評價指標(biāo)體系；分別利用列和求逆法和熵值法計算了指標(biāo)體系權(quán)重,并利用“乘法”集成將兩種方法計算的權(quán)重進行了有機結(jié)合；建立灰色關(guān)聯(lián)度的綜合評價模型,對重點發(fā)電集團2012年的財務(wù)績效情況進行了評價與排序；最后根據(jù)財務(wù)績效綜合評價的結(jié)果,結(jié)合前述發(fā)電集團具體財務(wù)績效情況分析內(nèi)容,找出了重點發(fā)電集團2012年生產(chǎn)經(jīng)營中存在的共性問題,依據(jù)發(fā)電集團的實際情況,提出了一些具有指導(dǎo)性、可操作性的改進建議。 本文建立的發(fā)電集團財務(wù)績效評價指標(biāo)體系以及采用的財務(wù)績效綜合評價方法,將實踐性較強傳統(tǒng)的財務(wù)報表分析與理論性較強的灰色關(guān)聯(lián)度綜合評價方法進行了有機結(jié)合,用財務(wù)分析結(jié)論來解釋綜合評價方法結(jié)果,實現(xiàn)了理論聯(lián)系實際的良好效果,為企業(yè)提供了一套可操作性強的發(fā)電集團財務(wù)績效評價體系與方法。
[Abstract]:Power generation industry as an important guarantee of the development of the power industry in the past 30 years has achieved considerable development. But there are still many problems behind the rapid development of the power generation industry. Especially in expanding the scale of production and operation, ignoring the improvement of financial performance. This paper bases on changing the current situation of power generation industry, focusing on the financial situation of the power generation group in 2012 as the research object. According to the collected data of the 2012 financial statements of the key power generation group, the original data collected are calculated and processed, and the traditional financial analysis method and the comprehensive evaluation method are organically combined. The financial performance in 2012 is studied and analyzed in detail. The main work of this paper is as follows: the financial data of the key power generation group on 2012 are analyzed by contrast analysis method and ratio analysis method. The structure analysis method and factor analysis method are analyzed in detail, and the problems existing in the production and operation of key power generation groups are found. The financial performance evaluation index system of key power generation group is constructed. The weights of the index system are calculated by the method of column and inverse and entropy, respectively, and the weights calculated by the two methods are combined organically with the integration of "multiplication". A comprehensive evaluation model of grey correlation degree is established to evaluate and rank the financial performance of key power generation groups in 2012. Finally, according to the results of comprehensive evaluation of financial performance, combined with the above specific financial performance analysis of the power generation group, found out the key power generation group in 2012 in the production and operation of the common problems. According to the actual situation of power generation group, some instructive and operable improvement suggestions are put forward. The financial performance evaluation index system of power generation group and the comprehensive evaluation method of financial performance are established in this paper. This paper organically combines the traditional financial statement analysis with the grey relational comprehensive evaluation method, and explains the results of the comprehensive evaluation method with the conclusion of financial analysis. It realizes the good effect of combining theory with practice, and provides a set of operable financial performance evaluation system and method for 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;F406.7

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