工商管理硕士论文-论供电企业的财务管理能力提升.pdf

2010 the improvement of the power supply enterprises financial management capabilities 201010 i cy ii the improvement of the power supply enterprises financial management capabilities abstract for the power supply to enhance financial management capacity is an issue of practical significance. carrying capacity of power supply enterprises to enhance the financial management practice follow the theory of law the use of scientific and effective methods is very important. from the characteristics of financial management capacity of power supply enterprises to start first set out the financial management capacity and financial capacity of the differences and connections between on the basis of the power supply enterprise financial management capacity of the basic elements and the financial management of power supply ability to control the elements. secondly to study the theory of complex adaptive systems theory starting from the core competitiveness of enterprises is proposed to enhance financial management capacity of power supply enterprise evaluation index system. power supply enterprises through the financial management capacity for evaluation of quantitative analysis to enhance the ultimate make-powered corporate financial management capabilities of the four initiatives raising the level of working capital management the introduction of scientific management methodsand strengthen the construction of financial information and the strengthening of financial and personnel training. sz power and to enhance the financial management of the company as an example evidence of the effect of the proposed application of view. keywords power supply enterprises financial management capacity complex adaptive system written bywang chenyang supervised byzhao jianxin 1 1 1.1 1 1.2 1 1.3 2 1.4 2 1.5 4 1.6 4 2 5 2.1 5 2.2 cas 6 2.2.1 7 2.2.2 8 2.3 10 2.3.1 10 2.3.2 11 2.3.3 13 2.3.4 13 3 17 3.1 17 3.2 17 3.2.1 18 3.2.2 18 3.2.3 19 3.2.4 19 3.3 20 3.3.1 20 3.3.2 20 3.3.3 21 3.3.4 21 4 22 4.1 22 4.2 23 4.2.1 23 4.2.2 24 4.2.3 25 4.2.4 26 4.3 28 5 30 5.1 30 5.2 32 5.2.1 32 5.2.2 34 5.2.3 37 5.2.4 39 5.3 40 5.3.1 40 5.3.2 41 5.3.3 41 5.3.4 41 5.4 42 6 cy 43 6.1 cy 43 6.2 cy 43 6.2.1 43 6.2.2 44 6.2.3 46 6.2.4 50 6.3 cy 50 7 52 54 56 57 1 1 1 1.1 2009200628344 366392009364302006 29%20097558.42006 2105.75259%20101-7, 23989,200920.25%201019706 19.3% 12 3 1.2 1 2 20091-7 85.6 4 1.3 3 1.4 1998hugh.a.mbruce.c.sinternational journal of government auditing financial management capability model 1 3 5 2002 6 789 2008 (fmcim) 3 2002 ( ) 10 11 2007 fmis 12 13 1 4 1.5 1 2 3 cas cy 1.6 2 5 2 2.1 3 6 prahalad c.k.gary hamel“ ” 14 2 6 2.2 cas cas cas 15 “ ” 16 17 “” 18 cas 2 7 2.2.1 19 cas 20 21 2 8 2.2.2 aibici a1a2a3ai ai bici a1b1 (c1) 19 b1 2 9 c1 c1c1a1 a2 a2c1c2 bi b2a2c2aibici 2-1 2-1a1 bici a2 c1c2a2c2 a2c2 b2 20 a2 a1 b1 b2 c1 c2 2 10 cas 2.3 22 23 24 25 23 26 27 2.3.1 2 11 2.3.2 2 12 27 fmcm 5 5 cas 2 13 2.3.3 cas 2.3.4 1 2 14 2 28 “ ” 29 2 15 3 31 1 2 2 16 3 17 3 3.1 3.2 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,harvard business review,vol.68,no.3 79-91 15,.j. ,2007,(1):18-28. 16,.:casj. ,2006,(7):111-123