贵州电网公司财务集约化管理的研究

Analysis on the Financial Intensive Management of Guizhou Power Grid

摘要: 电力企业的财务管理体制已经成为制约电力企业发展的因素之一，论文首先对贵州电网现行财务管理体制进行了分析，提出了其存在的问题。进而根据现代企业财务集约化的管理经验，分析了贵州电网财务集约化管理的原则以及具体内容。结合贵州电网的财务管理存在的问题，提出了会计集中核算、资金集中管理、资本集中运作、预算集约调控作为贵州电网公司财务集约化管理的主要实施内容。并对贵州电网公司财务集约化管理的实施方案进行了深入的分析，提出了贵州电网及其下属单位集约化财务管理的构建方案。

Abstract: The power company’s financial management system has become a constraining factor in the development of electric power companies, therefore the intensive financial management system is developed in the paper. According to the modern enterprise financial management principle and the financial management problems in Guizhou Power Grid, financial analysis of the Guizhou Power Grid and intensive management principles is discussed firstly, and the intensive financial management is presented in the paper. The centralized accounting, centralized funding management, capital-intensive operations are proposed as the main contents of intensive financial management in Guizhou Power Grid. Finally, the implementation of intensive financial management program is analyzed, and suggestion for the building of the intensive financial management system is described.