本文關(guān)鍵詞：發(fā)電集團(tuán)財(cái)務(wù)績(jī)效評(píng)價(jià)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(lèi)型：學(xué)位論文

  更多相關(guān)文章： 發(fā)電集團(tuán) 財(cái)務(wù)績(jī)效評(píng)價(jià) 財(cái)務(wù)分析 灰色關(guān)聯(lián)度評(píng)價(jià)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(lái)實(shí)現(xiàn)了長(zhǎng)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(wèn)題,尤其是在擴(kuò)大生產(chǎn)經(jīng)營(yíng)規(guī)模的同時(shí),無(wú)視財(cái)務(wù)績(jī)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(diǎn)發(fā)電集團(tuán)2012年的財(cái)務(wù)情況作為研究對(duì)象,依據(jù)收集的重點(diǎn)發(fā)電集團(tuán)2012年財(cái)務(wù)報(bào)表相關(guān)數(shù)據(jù),對(duì)收集的原始數(shù)據(jù)進(jìn)行計(jì)算處理,將傳統(tǒng)財(cái)務(wù)分析方法與綜合評(píng)價(jià)方法有機(jī)結(jié)合起來(lái),對(duì)其2012年的財(cái)務(wù)績(jī)效情況進(jìn)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(diǎn)發(fā)電集團(tuán)2012年財(cái)務(wù)數(shù)據(jù)利用對(duì)比分析法、比率分析法、結(jié)構(gòu)分析法和因素分析法進(jìn)行了詳細(xì)分析,發(fā)現(xiàn)了重點(diǎn)發(fā)電集團(tuán)生產(chǎn)經(jīng)營(yíng)中各自存在的問(wèn)題；構(gòu)建了實(shí)際工作中操作性較強(qiáng)的重點(diǎn)發(fā)電集團(tuán)財(cái)務(wù)績(jī)效評(píng)價(jià)指標(biāo)體系；分別利用列和求逆法和熵值法計(jì)算了指標(biāo)體系權(quán)重,并利用“乘法”集成將兩種方法計(jì)算的權(quán)重進(jìn)行了有機(jī)結(jié)合；建立灰色關(guān)聯(lián)度的綜合評(píng)價(jià)模型,對(duì)重點(diǎn)發(fā)電集團(tuán)2012年的財(cái)務(wù)績(jī)效情況進(jìn)行了評(píng)價(jià)與排序；最后根據(jù)財(cái)務(wù)績(jī)效綜合評(píng)價(jià)的結(jié)果,結(jié)合前述發(fā)電集團(tuán)具體財(cái)務(wù)績(jī)效情況分析內(nèi)容,找出了重點(diǎn)發(fā)電集團(tuán)2012年生產(chǎn)經(jīng)營(yíng)中存在的共性問(wèn)題,依據(jù)發(fā)電集團(tuán)的實(shí)際情況,提出了一些具有指導(dǎo)性、可操作性的改進(jìn)建議。 本文建立的發(fā)電集團(tuán)財(cái)務(wù)績(jī)效評(píng)價(jià)指標(biāo)體系以及采用的財(cái)務(wù)績(jī)效綜合評(píng)價(jià)方法,將實(shí)踐性較強(qiáng)傳統(tǒng)的財(cái)務(wù)報(bào)表分析與理論性較強(qiáng)的灰色關(guān)聯(lián)度綜合評(píng)價(jià)方法進(jìn)行了有機(jī)結(jié)合,用財(cái)務(wù)分析結(jié)論來(lái)解釋綜合評(píng)價(jià)方法結(jié)果,實(shí)現(xiàn)了理論聯(lián)系實(shí)際的良好效果,為企業(yè)提供了一套可操作性強(qiáng)的發(fā)電集團(tuán)財(cái)務(wù)績(jī)效評(píng)價(jià)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(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F426.61;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 李靜;;基于可持續(xù)發(fā)展的我國(guó)火電企業(yè)績(jī)效評(píng)價(jià)指標(biāo)體系研究[J];北京工業(yè)職業(yè)技術(shù)學(xué)院學(xué)報(bào);2010年01期

2 任海云,王萍;上市公司業(yè)績(jī)綜合評(píng)價(jià)方法評(píng)述[J];財(cái)會(huì)通訊(學(xué)術(shù)版);2005年02期

3 張川;潘飛;;國(guó)內(nèi)外綜合業(yè)績(jī)?cè)u(píng)價(jià)體系的研究評(píng)述[J];當(dāng)代財(cái)經(jīng);2008年04期

4 施家芳,張媛;關(guān)于供應(yīng)鏈績(jī)效評(píng)價(jià)的探討[J];北方經(jīng)貿(mào);2004年06期

5 李燦;;國(guó)有企業(yè)績(jī)效評(píng)價(jià)模式研究:應(yīng)用困境與重構(gòu)思路[J];海南大學(xué)學(xué)報(bào)(人文社會(huì)科學(xué)版);2011年05期

6 李志剛,湯書(shū)昆;用層次分析法改進(jìn)的平衡計(jì)分卡及其應(yīng)用[J];價(jià)值工程;2004年07期

7 鄒穎;;我國(guó)國(guó)有企業(yè)績(jī)效評(píng)價(jià)演進(jìn)綜述[J];會(huì)計(jì)師;2007年12期

8 李春梅;;企業(yè)績(jī)效管理存在問(wèn)題及對(duì)策研究[J];科技信息;2009年25期

9 潘琰,程小可;上市公司經(jīng)營(yíng)業(yè)績(jī)的主成份評(píng)價(jià)方法[J];會(huì)計(jì)研究;2000年01期

10 史可佳;;淺析發(fā)電企業(yè)如何健全業(yè)績(jī)?cè)u(píng)價(jià)體系[J];價(jià)值工程;2011年06期

，

本文編號(hào)：1384406