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1、DT电力集团公司财务资金管理优化研究摘 要在企业的资产组成中，货币资金所占的比例非常大，在企业的经济活动中起到了非常重要的作用,持有充足的货币资金是企业运行的首要条件,而科学的资金管理不仅能够使企业有效的避免经营风险,更能通过科学的管理,提高资金的使用效益。近些年，电力企业的发展速度非常快，电力集团开始逐渐增设子公司，这使得电力集团不能很好地对资金进行统筹管理和有效监管。电力企业要想实现精益化和集约化目标，必须提高资金的监管和调度能力。资金管理体系的科学性与高效性，对提高资金管理能力、防控资金风险具有重要的现实意义和长远意义。DT 电力集团公司是特大型企业集团公司，规模大，层级多、分布广，自从
2、对企业实施集约化管理以来，企业的资金管理能力也有了很大幅度的提高，资金的使用效率也相应得到提升。可是市场环境在不断变化，政策的调整、业务扩展、分子公司的增加，资金管理方面也出现了一系列的问题，矛盾点也越来越多。因此对电力企业来说，当前最重要的任务就是要对资金管理的模式进行调整，降低资金管理过程中的风险，使资金管理的效益实现最大化。本文笔者借鉴信息技术，对资金调度管理系统进行完善，该系统不仅可以实现数据集成，而且还可以使资金运转过程实时地呈现在公众面前，加强公众对资金运转过程的有效监督，将定向支付、支付预警和预算控制融合在一起，在资金支付过程中，做好风险预防工作，对资金预算进行全面控制，并且能提
3、升特大型企业集团资金管理精益化水平的新模式。本文以 DT 电力集团公司为案例，通过研究分析 DT 电力集团公司资金管理的现状及特点，发现存在主要问题在以下几个方面：一是资金管理体制不健全，资金调度能力不强；二是部分工程项目投资回报率偏低；三是预算管理不完善；四是应收款项无法按期收回，资产管理不完善；五是信息化程度不高；究其原因，主要来自以下方面：财务制度未与财务管理机构完全结合；以资金预算为主的资金管理体系尚未完全建立；基建项目未进行充分论证分析；非财务部机构预算重视度不高；资产管理不规范；系统软件、硬件未及时更新。结合上述问题及原因分析，本文将理论研究融合到该集团的发展现状中，深入探讨 DT
4、电力集团公司的资金管理问题的优化方案，依次对资金管理组织体系的完善、加强基建项目资金管理、加强全面预算管理、优化应收账款管理和资产管理、信化系统管控平台的完善方面进行论述，使资金管理体系的目标性、科学性更强，权责更明确，更能灵活调度，同时使资金管理过程中的风险出现的概率大幅度降低，有利于该企业经营水平的提升，使DT 电力集团公司的发展速度进一步提高。笔者也希望本文能对更多电力企业以启发，使电力企业能不断完善自身的资金管理体系，能促进资金管理的水平更上一个新台阶。关键词：资金管理,资金管理体系,电力企业AbstractIn enterprise assets, the proportion of
5、 monetary fund is very big, the enterprise has played avery important role in economic activities, hold plenty of monetary fund is the first condition ofenterprise operation, and scientific funds management not only can make the enterpriseeffectively avoid operation risk, can through scientific mana
6、gement, improve the efficient use offunds Very fast in recent years, the development of the electric power enterprise, power groupbegan to gradually set up subsidiaries, which makes power group not well for overallmanagement and effective supervision of funds Electric power enterprises want to achie
7、ve thelean and intensification, must improve the ability of capital regulation and scheduling Scienceand efficiency of capital management system, to improve the capital management ability, riskcontrol and prevention funds has important practical significance and long-term significanceDT power group
8、co, LTD Is a very large enterprise group company, large scale, level, widedistribution, since the implementation of intensive management of the enterprise, enterprisefunds to improve the management ability also had the very big margin, capital use efficiency isalso improved accordingly But in a cons
9、tantly changing market environment, policy adjustments,the expansion of business, the increase of the molecular company, also appears a series ofproblems about capital management, contradiction is more and more So for your electric powerenterprises, the most important task at present is to adjust ca
10、pital management mode, reduce thecapital management in the process of risk, makes money management benefit maximize In thispaper, the author using information technology, to fund dispatching management system perfect,the system can not only realize data integration, but also can make money working p
11、rocess inreal time appear in front of the public, to strengthen the effective supervision of the public capitaloperation process, will be directed to pay, pay the warning and budget control fuses in together,in the process of money to pay, do a good job in risk prevention, the comprehensive control
12、onthe budget, and can promote oversize enterprise group fund management the new mode of thelean levelBased on the DT power group company as a case, through research and analysis DT powergroup company capital management fund management present situation and characteristics ofthe major problems found
13、in the following aspects: one is money management system is notsound, capital scheduling ability is not strong; The second is part of the project return oninvestment is low; Three is not perfect budget management; Four is not timely recovery of thereceivables, asset management is not perfect; Five i
14、s the informationization degree is not high;Investigate its reason, mainly from the following aspects: the financial system and financialmanagement agencies not completely; Is given priority to with the budget funds management system has not yet been fully established; Infrastructure projects not su
15、fficient demonstrationanalysis; The finance department budget value degree is not high; Asset management is notstandard; The system software and hardware does not update in time In combination with theabove problems and cause analysis, this article will theory research into the group s developmentpr
16、esent situation, discussed DT power group, the optimized plan for the company s fundsmanagement problem in turn to the improvement of the fund management organization system,strengthening the infrastructure project funds management, strengthen the comprehensive budgetmanagement, optimizing the accounts receivable management and asset management, the letterdiscusses the improvement of the system control pl
