论供电企业财务管理能力提升.pdf

苏州大学硕士学位论文论供电企业的财务管理能力提升姓名:王晨阳申请学位级别:硕士专业:工商管理指导教师:赵建新 2010-10 论供电企业的财务管理能力提升中文摘要 I 中文摘要对于供电企业财务管理能力的提升是一个具有现实意义的课题。在进行供电企业的财务管理能力提升实践时,遵循理论规律、使用科学有效的方法十分重要。本文从供电企业财务管理能力特点入手, 首先阐述了财务管理能力与财务能力之间的区别和联系,在此基础上分析了供电企业财务管理能力的基本构成要素以及供电企业财务管理能力控制的构成要素。其次,本文以复杂适应系统理论为研究理论基础,从企业核心竞争力出发,提出供电企业财务管理能力提升评价指标体系。通过对于供电企业财务管理能力提升评价指标的定量分析最终提出供电企业财务管理能力提升的四项举措:提升营运资金管理水平、加强电网建设投资管理、强化财务信息化建设以及加强财务人员培训。并以 CY 供电公司的财务管理提升为实例,实证了本文提出观点的应用效果。关键词: 供电企业;财务管理能力;复杂适应系统理论作者: 王晨阳指导老师: 赵建新英文摘要论供电企业的财务管理能力提升 II The Improvement of The Power Supply Enterprise's Financial Management Capabilities Abstract For the power supply to enhance financia l management capacity is an issue of practical significance. Carrying capacity of power supply enterprises to enhance the financial management practice , follow the theory of law , the use of scientific and effective methods is very important. From th e characteristics of financial management capacity of power supply enterprises to start , first set out the financial management capacity and financial capaci ty of the differences and connections between , on the basis of the power supply en terprise financial manageme nt capacity of the basic elements and the financial management of pow er supply ability to control the elements. Secondly , to study the theory plex adaptive systems theory , starting from the petitiveness of en terprises is proposed to enhance financial management capacity of power supply ente rprise evaluation index syst em. Power supply enterprises through the financial management capacity for evaluation of quantit ative analysis to enhance the ultimate make-powered corporate financial management capabilities of the four initiatives : raising the level of working capital management , the introduction of scientific management methods , and strengthen the cons truction of financial information and the strengthening of financ ial and personnel training. SZ power and to enhance the financial management of pany as