【作者】 张玲；

【导师】 李永臣；

【作者基本信息】 华北电力大学 ， 会计学， 2012， 硕士

【摘要】 在当今经济飞速发展的大环境下,市场竞争也愈发激烈。电网公司实施集约化管理模式是实现企业集团化、规模化、精益化管理的必然选择。财务集约化管理作为电网企业人、财、物集约化管理内容之一,以增强公司财务管控能力、提升运营效率和效益,实现精益化管理为目的,是企业对传统财务管理模式的创新。集约化会计集中核算是财务集约化管理的基础和核心内容,因此电网公司集约化会计集中核算模式的构建推行对电网公司实现集约化管理意义重大。本文结合实际状况分析电网企业集约化管理对会计工作的要求,并以国家电网公司为研究对象,分析国家电网公司集约化会计核算的总体设计思路、目的和框架并以国家电网公司财务集约化推行状况的数据为基础,分析集约化会计核算推行实际状况,针对国家电网公司目前已在总部和各网省公司间初步建成集约化会计集中核算模式,但在基层电网公司层面集约化会计核算建设还处在起步阶段的现状,设计基层电网公司推进集约化管理的会计制度,以期实现与网省公司信息对接和共享、在网省公司二级数据库中实现报表一键生成、强化对前端业务的精益化管控的目的。同时分析所设计的基层电网集约化会计集中核算模式的优势和在实现与网省公司信息对接中,集约化会计集中核算可能会出现会计人员集约化积极性低,转岗安置、资产管理弱化、过度依赖信息平台等问题,并针对上述问题提出解决对策,以期在基层电网公司实现集约化会计集中核算模式,最终实现整个电网公司的集约化管理。更多还原

【Abstract】 Now, in the economic rapid development environment, the market competition increasingly fierce. Power grid companies conduct intensive management mode is the inevitable choice to realize enterprise collectivization, goingtoscale and lean change management. Financial intensive management as one of the content of intensive management in the power grid companies, the purpose is enhance the company financial control ability, improve operation efficiency and benefit, realizing lean change management. This is the enterprise’innovation on traditional financial management. Intensive accountancy concentration accounting is the foundation and core content of the financial intensive management, So the construction of intensive accountancy concentration accounting model in power grid companies has the great significance to push power grid companies realize intensive management. This paper analysis the requirements of actual situation in the power grid enterprises intensive management to accounting work, and analysis the overall design concept, objectives and framework of the State Grid Corporation of intensive accounting and the implementation to the State Grid Corporation of financial intensive the status of data-based, analysis of intensive accounting implementation of the actual situation, centralized accounting model for the State Grid Corporation of the initial completion of the intensive accounting between the headquarters and provincial companies, but in the primary grid company level intensive accounting construction in the initial stage of the status quo, and design of primary power grid companies to promote intensive management accounting system, in order to achieve the docking and sharing of information with the provincial grid companies to achieve a key generation statements in the two databases of the provincial grid companies, strengthen the essence of the front-end business the benefits of the purpose of control. At the same time analysis the advantages of the designed grassroots power grid companies intensive accountancy concentration accounting model and in the process to realize information joint with grid province companies, intensive accounting concentration accounting problems can occur some problems,such as accounting personnel enthusiasm low, transfer settlement, asset management weakening, excessive dependence on information platform. In view of the above questions proposes the solution countenneasure, so as torealize intensive accounting concentration model in grassroots power grid companies, finally realize the power grid’s intensive management.更多还原