【作者】 周巍；

【导师】 曾鸣；

【作者基本信息】 华北电力大学 ， 技术经济及管理， 2001， 硕士

【摘要】 企业经济活动分析是企业进行经营决策的依据，也是提高企业经济效益的有力手段。在电力工业体制改革进行到建立电力市场的时候，传统计划管理模式下的电力企业经济活动分析理论已不适合电力工业发展的新形势，针对未来电力市场中电力企业生产经营和竞争需要进行这方面的研究，无疑具有理论和实践双重意义。本论文就是在这样的电力工业发展新形势下提出并进行这方面理论研究的。 经公司化改组后的电力企业自主经营、自负盈亏，成为市场竞争主体，其生产决策、经营方式和意识与传统计划经济管理模式下相比具有很大的不同之处。它们既要搞好企业生产经营管理工作，又要做好市场竞争工作，亟需一套市场经济下的经济活动分析理论来指导它们做出正确的生产经营和市场竞争决策。对此，本文重点分析和比较了两种经济体制下的企业经济活动分析指标体系的差异，利用杜邦模型的原理建立了基于电力市场的电力企业经济活动分析理论、体系和影响因素分析方法。 本论文的第二个重点是根据现阶段电力市场竞争主要是发电市场的竞争，针对发电公司竞价上网需要，研究并提出了竞价上网策略模型。 本论文的第三个重点是研究并开发了电力企业经济活动分析软件系统。以此软件系统为工具，对河北兴泰发电有限责任公司的经营状况进行了实证分析。更多还原

【Abstract】 Economic activity analysis for enterprise is the basic statement for drawing up tactics of management and administration , and it is an effective tool of improving economic performance .Today when the reform of power industry comes into the phrase of building power market ,the traditional theory of electric power enterprise’s economic activity analysis is not suit for the development of power industry .So, this studying is a realistic problem on theory and practice. Traditional power industry’s accounting based on whole power system. Power plants and supplying electricity enterprises and only the “workshop”of the power system, because they are only in charge of completing tasks of production .After building power market in our country ,they become independent of the power network .So they need new theory of economic activity analysis the structure of the electric power enterprise with firm system ,financial source and the competition for power market ,introduces analytical index for enterprise economi activity ,proposes the theory of enterprise economic activity analysis based on power market. The second important part in this paper puts forward tactical model for competitive price according to the distinguishing feature of generating electricity market .in addition ,this paper attains the formulas of factor influence in derivation. The third important part in this paper have researched and development the software about economical analysis about electric enterprises .By way of the software, I make analysis to Tianjin electric company and HeBei Xingtai limited liability company.更多还原