国家电网公司财务管控模式研究
摘要：企业集团是以资本为纽带，多法人、多层次经济联合体，实行集团化运作有利于发挥规模效益和协同效应。企业集团财务管控是控制企业发展的主线与基本手段，贯穿于整个集团生产、经营、投资、融资等过程，也是防范企业集团财务风险的主要方法。2008年，公司提出要进一步增强公司集团化运作能力，建立总部决策运转高效的集团化运作体系，完善SG186财务应用。在此背景下，需要对公司财务管控模式进行系统研究。
课题通过对企业集团财务管控理论与实践的研究、分析和总结，结合公司财务管控实际，研究提出了公司应建立战略管理型财务管控模式，即以公司发展战略为导向，以价值创造为目标，以财务管理信息平台为基础，以财务制度为保障，通过全面预算驱动成员单位经营方向，利用会计集中核算实时掌握成员单位信息，对成员单位资金、投融资、成本等进行控制，通过绩效考核强化激励约束机制，实现快速平稳发展。课题研究、提出了财务管控各模块业务需求，结合公司“SG186”工程财务应用，提出了基于SOA体系结构、NetWeaver平台、多领域多层次组件架构、与成熟套装软件高度融合的财务管控系统建设方案。
课题为公司推进集团化运作提供了有力技术支持，对公司加强财务管控起到了较好推动作用，对公司建立完善SG186系统提供了重要的决策支持作用。
关键词：企业；财务；管控；模式
课题完成单位：国网能源研究院
国家电网公司财务资产部
课题负责人：李有华曹海东
课题组成员：李汝革李荣华李国良侯培建冯来法杨果曹培东郑厚清徐鸿康彤金小伟谭真勇蒋梅陈贵东叶明王学亮张琳琳
Study on Financial Management and Control System of the SGCC
Abstract: Enterprise Group is a multi-corporate and multi-level economic union with capital as the linkage, beneficial to give play to scale benefit, also helpful to save transaction costs and decentralize operational risks. Enterprise Group's Financial Management and Control (EGFMC) is not only the main line of controlling development of the whole enterprise running through the whole production, operation, investment, financing, etc., but also the primary method of preventing financial risks. In order to achieve optimal allocation of resources, Enterprise group must improve headquarters’ capacity on financial management and control and strengthen its model construction.
In 2008, SGCC proposed to further enhance the capability of collectivized operation, and establish an efficient collectivized operation system for headquarters’ decision-making and operation, in order to improve the strategic decision-making, resource allocation and control capacity.
Establishing a strategic financial management and control mode for SGCC is proposed in this paper after researching on the meaning, characteristics and causes of enterprise group. The mode is conducive to implementing the company's development strategy, unifying allocation of resources, giving play to synergistic effect and enhancing corporate headquarters’ control ability. Strategic financial management and control mode for value
creation is based on financial management information platform and financial system to control the capital, cost, investment and financing of member companies, even more to implement property rights and benefits management.
Key words: group; financial management; mode.
