本文選題：財務(wù)共享服務(wù) + 標準化流程　； 參考：《華北電力大學(xué)》2014年碩士論文

【摘要】：隨著電力體制改革的不斷深入,電網(wǎng)企業(yè)競爭格局也日益激烈。A省電力集團公司作為國家大型能源企業(yè),存在會計主體多,組織結(jié)構(gòu)復(fù)雜,經(jīng)營類型廣泛,會計核算架構(gòu)分散,風(fēng)險管控難度大,財務(wù)垂直管控力度不夠等問題。為在激烈的市場競爭中保持競爭力,電網(wǎng)企業(yè)亟需變革管理方式,尤其是改變財務(wù)管理的模式。財務(wù)共享服務(wù)模式是世界一流大型企業(yè)廣泛使用的先進運營模式。縱觀全球現(xiàn)代財務(wù)變革趨勢,均是通過實施財務(wù)共享服務(wù)模式變革,推動財務(wù)職能從后端服務(wù)向前端支持轉(zhuǎn)移,為企業(yè)經(jīng)營決策支持發(fā)揮更大作用。 為了長遠發(fā)展,A省電力集團需要從傳統(tǒng)的核算和管控型財務(wù)管理向經(jīng)營財務(wù)及戰(zhàn)略財務(wù)變革。為此本文提出采用財務(wù)共享服務(wù)模式,研究在A省電力集團內(nèi)建立起一套標準化的財務(wù)共享服務(wù)體系,從而解決會計核算架構(gòu)分散,風(fēng)險管控難度大,財務(wù)垂直管控力度不夠等問題。本文采用案例研究的方法,首先闡述A省電力集團財務(wù)共享服務(wù)體系構(gòu)建的研究背景和研究意義,然后在系統(tǒng)介紹了財務(wù)共享服務(wù)理論的基礎(chǔ)上,針對A省電力集團財務(wù)管理現(xiàn)狀分析A省電力集團財務(wù)共享服務(wù)體系建設(shè)的必要性和可行性,介紹財務(wù)共享服務(wù)體系模式。接著,從總體設(shè)想、財務(wù)共享服務(wù)中心建設(shè)、財務(wù)標準化流程設(shè)計、財務(wù)共享信息化平臺搭建、推進財務(wù)業(yè)務(wù)一體化、保障體系六個方面詳細分析如何構(gòu)建A省電力集團財務(wù)共享服務(wù)體系。通過本文的研究,以期對生產(chǎn)周期進行系統(tǒng)化的管理和服務(wù),在原有的供電能力的基礎(chǔ)上,深入挖掘潛在效益,提高集團整體經(jīng)濟效益,同時提高電網(wǎng)集團資產(chǎn)的利用率,延長設(shè)備使用周期,實現(xiàn)電網(wǎng)集團的價值創(chuàng)造能力提升。
[Abstract]:With the deepening of electric power system reform, the competition pattern of power grid enterprises is becoming more and more fierce. As a large national energy enterprise, there are many accounting subjects, complex organizational structure, wide business types and scattered accounting structure.Risk management is difficult, financial vertical control is not enough and other problems.In order to remain competitive in the fierce market competition, grid enterprises urgently need to change the mode of management, especially the mode of financial management.Financial sharing service mode is an advanced operation mode widely used by world-class large-scale enterprises.The trend of global modern financial reform is to promote the transfer of financial function from back-end service to front-end support through implementing the transformation of financial shared service mode, so as to play a greater role in business decision support.In order to develop in the long run, provincial electric power group needs to change from traditional accounting and control financial management to management finance and strategic finance.For this reason, this paper proposes to adopt the financial sharing service mode, to study the establishment of a set of standardized financial sharing service system in the A province electric power group, so as to solve the problem that the accounting structure is scattered and the risk management is difficult.Financial vertical control is not strong enough and so on.This paper introduces the research background and significance of the financial sharing service system of the A province electric power group by case study, and then introduces the theory of financial sharing service systematically.This paper analyzes the necessity and feasibility of the construction of financial sharing service system of A province electric power group according to the present situation of financial management of province A electric power group, and introduces the mode of financial sharing service system.Then, from the overall assumption, the construction of financial sharing service center, the design of financial standardization process, the construction of financial sharing information platform, and the promotion of financial business integration,Six aspects of security system detailed analysis of how to build a provincial power group financial sharing service system.Through the research of this paper, we hope to systematize the management and service of the production cycle, on the basis of the original power supply capacity, dig out the potential benefits, improve the overall economic benefits of the group, and improve the utilization ratio of the assets of the power grid group.Prolong the equipment life cycle, realize the power grid group value creation ability enhancement.
【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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