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随着近年来国民经济的迅猛发展,电力公司的发展态势也不容小觑。各电力公司为增强自身竞争力,不断抢占市场资源,争取在短期内将电力公司做大做强。但在发展的同时,我们发现许多电力公司在基建财务管理方面存在一定的风险,这些风险会直接影响电力公司当前发展生存状态,甚至是电力公司未来的发展。电网基建财务管理是公司将货币资金转换成电网资产并形成供电能力过程中的一项价值管理活动,包括电网投资决策、融资决策、工程成本控制、会计核算与竣工决算编制、电网投资效益分析等内容。电网基建财务贯穿并服务于工程建设全过程、以价值管理为纽带,紧密联系电网规划、工程建设和生产运行。加强电网基建财务管理,对于保障电网顺利建设,优化公司资源配置,提高电网投资效益,防范经营具有重要作用。本文以A电力公司为例,总结该公司在基建财务管理方面存在的问题,并给予相应的解决对策。
With the rapid development of national economy in recent years, the development trend of power companies should not be underestimated. The power companies to enhance their own competitiveness, continue to seize market resources, strive for the power company in the short term bigger and stronger. However, at the same time of development, we find that many power companies have certain risks in infrastructure financial management. These risks will directly affect the current development status of power companies and even the future development of power companies. Grid Infrastructure Financial Management is a value management activity in which the company converts monetary funds into power grid assets and forms the power supply capacity, including investment decisions in power grids, financing decisions, control of construction costs, preparation of accounting and final accounts, analysis of investment benefits of power grids, etc. content. Grid infrastructure finance runs through and serves the entire process of project construction, with value management as a link, in close contact with grid planning, engineering construction and production operation. Strengthening financial management of power grid infrastructure will play an important role in ensuring the smooth construction of power grid, optimizing the allocation of company resources, improving the investment efficiency of power grid and preventing operation. In this paper, A power company, for example, summarizes the company’s infrastructure finance management problems, and give appropriate solutions.