本文選題：戰(zhàn)略 + 價(jià)值鏈�。� 參考：《華北電力大學(xué)》2014年碩士論文

【摘要】：近些年，隨著電力體制改革的深入，發(fā)電集團(tuán)雖然取得了快速的發(fā)展，但是由于煤炭、水、運(yùn)輸?shù)瘸杀镜纳仙筒粩嗖▌?dòng)，我國(guó)發(fā)電集團(tuán)經(jīng)營(yíng)狀況并不樂(lè)觀。在這種嚴(yán)峻的形勢(shì)下，發(fā)電集團(tuán)的財(cái)務(wù)分析，尤其是對(duì)不同發(fā)電集團(tuán)進(jìn)行的財(cái)務(wù)比較分析日趨重要，只有了解集團(tuán)之間財(cái)務(wù)方面的區(qū)別和差距以及導(dǎo)致區(qū)別和差距的因素，才能為發(fā)電集團(tuán)未來(lái)的經(jīng)營(yíng)發(fā)展提供方向和線索。 切實(shí)可行的戰(zhàn)略、先進(jìn)的管理方法和積極履行對(duì)利益相關(guān)者的社會(huì)責(zé)任是保證企業(yè)能夠在激烈的市場(chǎng)競(jìng)爭(zhēng)中取得良好發(fā)展的先決條件。因此本文選取企業(yè)戰(zhàn)略、價(jià)值鏈和社會(huì)責(zé)任視角對(duì)發(fā)電集團(tuán)進(jìn)行財(cái)務(wù)比較。在闡述財(cái)務(wù)分析、戰(zhàn)略、價(jià)值鏈、社會(huì)責(zé)任相關(guān)理論的基礎(chǔ)上，先對(duì)戰(zhàn)略視角、價(jià)值鏈視角和社會(huì)責(zé)任視角下的財(cái)務(wù)分析與傳統(tǒng)財(cái)務(wù)分析的不同與改進(jìn)以及上述視角與財(cái)務(wù)比較的融合進(jìn)行簡(jiǎn)單闡述。然后針對(duì)發(fā)電集團(tuán)的行業(yè)特征和財(cái)務(wù)分析存在的問(wèn)題，從上述視角分別選取具體的財(cái)務(wù)指標(biāo)分析如何進(jìn)行多維視角下的發(fā)電集團(tuán)財(cái)務(wù)比較。最后選取兩個(gè)發(fā)電集團(tuán)進(jìn)行案例分析，根據(jù)財(cái)務(wù)比較的結(jié)果為發(fā)電集團(tuán)調(diào)整戰(zhàn)略、優(yōu)化價(jià)值鏈管理和利益相關(guān)者社會(huì)責(zé)任的履行指明方向,克服傳統(tǒng)財(cái)務(wù)分析的缺陷，使得發(fā)電集團(tuán)更有針對(duì)性的解決財(cái)務(wù)問(wèn)題，挖掘潛力，，尋找和培育發(fā)電集團(tuán)的競(jìng)爭(zhēng)優(yōu)勢(shì)，提高發(fā)電集團(tuán)的競(jìng)爭(zhēng)力和可持續(xù)發(fā)展能力。
[Abstract]:In recent years, with the deepening of the reform of the power system and the rapid development of the power generation group, the operation status of the power generation group is not optimistic because of the rising and fluctuating costs of coal, water and transportation. In this severe situation, the financial analysis of the power generation group, especially the financial ratio for different power generation groups. Analysis is becoming more and more important. Only knowing the difference and gap between the groups and the differences and differences can provide the direction and clues for the future development of the power generation group.
Practical strategies, advanced management methods and the active performance of the social responsibility of the stakeholders are the prerequisites for ensuring a good development of the enterprise in the fierce market competition. Therefore, this paper makes a financial comparison between the enterprise strategy, the value chain and the social responsibility perspective. On the basis of value chain and social responsibility theory, this paper first expounds the difference and improvement of financial analysis and traditional financial analysis from the perspective of strategy, value chain and social responsibility, and the integration of the above perspective and financial comparison. Then, the problems of the industry characteristics and financial analysis of the power generation group are discussed from the above. The angle of view is to select specific financial indicators to analyze the financial comparison of power generation groups in a multi-dimensional perspective. Finally, two generation groups are selected for case analysis. According to the results of financial comparison, the adjustment strategy of power generation group is adjusted, the direction of the implementation of value chain management and stakeholder social responsibility is optimized, and the traditional financial division is overcome. The analysis of defects makes the power group more targeted to solve financial problems, tap potential, find and cultivate the competitive advantage of power generation groups, and improve the competitiveness and sustainable development ability of power generation groups.

【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
【分類號(hào)】：F406.7;F426.61

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