完善我国供水企业成本效益指标体系研究

【作者】 李锋；

【导师】 黄慧敏；

【作者基本信息】 郑州大学 ， 工商管理， 2007， 硕士

【摘要】 供水行业作为社会公用事业，其自身具有通常意义的企业所不具有的特殊性—自然垄断性及社会公益性。在过去的很长时期内作为国家所有的企业，其建设及运营费用由政府财政拨款支付，经营管理受到计划经济体制很深的影响，企业及职工节约成本的积极性不高，致使运营成本过高，运营资金使用不合理，普遍存在着生产效率低、经营成本高、经济效益差等问题。供水企业现有的成本效益指标，不能发挥应有的作用，满足不了供水企业对成本效益分析的要求，不能对供水企业的长远发展提供有效的依据，满足不了供水企业管理层做出重大管理决策的要求，改变不了我国供水企业目前普遍效益不好的状况。为此，本论文为促进供水企业提高经济效益，展开了完善供水企业成本效益指标体系的研究。提高企业效益的途径是增加企业收入或降低企业成本。从供水企业的财务状况特点看，由于供水企业的售水量很稳定，只有调整水价和降低成本可以提高企业的效益。但目前的供水企业成本效益指标体系很不完善，制约了通过这两个途径提高企业效益。主要是：没有考虑纯收入效益指标，经济效益指标普遍偏低；没有考虑生产效率方面指标的控制，不能从源头上制止成本的增加，供水成本增加得不到很好的控制。为了完善供水企业成本效益指标体系，从成本和效益分析的角度，结合供水行业自身财务状况的特点，并通过对现有成本效益指标的问题研究和财务分析体系研究，从自身的工作实际出发，分析总结出其他指标，根据各个指标的实际意义和作用，归纳完善成合理的评估指标体系，即由生产效率、经营成本、经济效益三个子指标体系构成的指标体系。以河南A市自来水总司进行实例分析验证由生产效率、经营成本、经济效益三个子指标体系构成的指标体系的效果：对该公司以往五个年度财务数据的整理和对该供水企业成本效益指标体系中各个指标数据的分析，可得出该供水公司需要改善的指标。通过对需改进的指标进行优化，并比较企业的成本效益各方面指标改进前后情况，可看出该指标体系对供水企业提高效益有明显成效，希望能对供水企业的实际经营有一定的借鉴。更多还原

【Abstract】 As a public utility, water supply industry has the particularity itself—natural monopoly and social commonweal, which is not in the general companies’ possession. During the past long period, as a state-owned enterprise, its construction and operating expense is disbursed by governmental finance, and the management is deeply influenced by the planned economic system, the enthusiasm of the company and its employees is not high, hence the operating cost is over high, the operating fund is applied unreasonably, and there are the existing problems of low production efficiency, high operating cost, worse economic benefits and so on.The existing cost benefit index of water supply enterprise cannot exert the function, cannot satisfy the requirement for water supply enterprise analyzing cost benefit, cannot provide valid base for long-term development of water supply enterprise, cannot satisfy the requirement for the management team making important management decisions, and cannot change the status that the benefits of water supply enterprise in China is generally bad. Therefore, in order to promote the economic benefits, the essay is a study on completing cost benefit index system of water supply enterprise.The way to enhance the benefits is to increase the income or reduce the cost. Seeing from the characteristics of finance status of water supply enterprise, since the amount of water sales is stable, only water price adjustment and cost cutting can enhance the enterprise’s benefits. But at present the cost benefit index system of water supply enterprise is not completed, which limits enhancing benefits via both ways above. The main reasons are: since there is no net income benefit index considered, the economic benefit index is generally on the low side; since there is no production efficiency index for control, the cost increasing cannot be held out from the headstream, and it cannot be controlled efficiently.To complete the water supply enterprise’s cost benefit index system, at the point of cost and benefit analysis, combined with the characteristics of the water supply enterprise’s own finance status, via the study on existing cost benefit index and finance analysis system, starting from the practice in working, analyze and summarize other index, and according to the real significance and function of each index, complete a reasonable evaluation index system - the index system consists of production efficiency, operating cost, economic benefit sub-index system. As shown in the sample analysis of City A Water Supply Corporation of Henan Province, the effect of the index system which consists of production efficiency, operating cost, economic benefit sub-index system: the indexes required completing of the water supply corporation are acquired from the arrangement of the corporation’s finance data in the past five years and the analysis of data of each index in cost benefit index system. Via the optimizing the indexes required completing and comparing status before and after completing each cost benefit index, it is shown that this index system has evident effect on enhancing water supply enterprise’s benefits, which will be a great value for reference for operating of water supply enterprise.更多还原