财务稽核在河北电力工程项目管理中的应用研究
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摘要
文章从当前我国电力工程建设如火如荼的形势出发,指出强化财务稽核工作对电力工程项目管理的重要意义,在此基础上,针对财务稽核在河北电力企业工程项目中的应用问题,结合已有的研究成果,总结自身工作的经验和教训,重点从规范性稽核和效益性稽核两个方面介绍了财务稽核在河北电力工程项目管理中的应用实践,为通过财务稽核工作,确保在河北电力工程项目管理过程中,资金使用的合规性和有效性,保证国有资产的保值增值,奠定一定了理论和实践基础。
The article of China's electric power from the current construction of the situation on the full swing, its points out that based on the strengthened financial audit work on the power project management, , in view of the financial audit of the Hebei Electric Power Enterprise engineering projects in the application, the combination of existing research the results, sum up the work experience and lessons, the paper puts emphasis on normative audit and effectiveness of the audit two aspects of the financial audit of the Hebei Electric Power Engineering in the application of project management practice, through the financial audit work to ensure Hebei power project management process , the use of funds compliance and effectiveness to ensure that preserve and increase the value of state-owned assets, lied some of the theoretical and practical foundation.
The article of China's electric power from the current construction of the situation on the full swing, its points out that based on the strengthened financial audit work on the power project management, , in view of the financial audit of the Hebei Electric Power Enterprise engineering projects in the application, the combination of existing research the results, sum up the work experience and lessons, the paper puts emphasis on normative audit and effectiveness of the audit two aspects of the financial audit of the Hebei Electric Power Engineering in the application of project management practice, through the financial audit work to ensure Hebei power project management process , the use of funds compliance and effectiveness to ensure that preserve and increase the value of state-owned assets, lied some of the theoretical and practical foundation.
引文
[1] 黄渝祥 邢爱芳编著.工程经济学.上海:同济大学出版社,1984:28-42
[2] 马元兴.现代财务管理.中国金融出版社,2004:10-20
[3] 赵国杰主编.投资项目可行性研究(第 2 版).天津:天津大学出版社,2005:103-110
[4] 夏雪松.电力工程造价管理心得.江苏电力财会, 2006,(10):39-41
[5] 夏海波.电力基本建设投资成本控制浅析.华东电力财务与审计,2006(5):14-16
[6] 张双萍.浅谈电网企业如何加强工程造价管理.电力技术经济, 2006 年(6):40-42
[7] 梁敏杰.完善电力建设项目的后评估管理.会计之友,2006(11):69
[8] 中国会计学会电力分会编.电力财务管理与宏观控制.北京:中国财政经济出版社,2005:86-96
[9] 曹慧明.论建设项目跟踪效益审计.审计研究 2005 年,(1):23-25
[10]傅四礼.工程项目决算委托审计初探[J].审计月刊,2005,(1):17-19
[11]刘伊生.工程造价的确定与控制[M].北京:中国计划出版社,2001:17-33
[12]冯勇康.试论如何搞好重点工程审计[J].科技情报开发与经济,2005,(6):20-22
[13]刘瑞云.谈如何建立供电公司的财务稽核制度,安徽电力财务与审计,2006 年,(4):17-18
[14]李怀江.加强项目管理 提高企业持续盈利能力,华北电业,2006(6):38-39
[15]谭方海.浅议如何加强电网建设投资财务管理,华中电业财会,2006(4):26-29
[16]刘匡华.工程项目的财务控制与创新,电力财务会计,2006 年,(5):4-8
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[18]Eugene F. Brigham, Louis C. Gapenski, Michael C. Ehrhardt, FINANCIAL MANAGEMENT: THEORY AND PRACTICE, New York, The Dryden Press, ninth edition, 1999:1-7.
[19]Leland Blank, Anthony Tarquin, ENGINEERING ECONOMY, New York, McGraw-Hill Higher Education, sixth edition, 2005. 11-16.
[20]Andrew Barry, Don Slater, The Technological Economy, London and New York, Routledge, 2005:7-12.
[21]Newnan D. G., Engineering Economic Analysis, San Jose, California, Engineering Press, Inc.,4th Edition, 1988:3-11.
[22]荆新,王化成,刘俊彦.财务管理学[M].第 2 版.北京:中国人民大学出版社,2002
[23]黄湘.试论企业效绩评价方法.经济经纬,2002(6):72～75
[24]顾晓安.公司财务预警系统的构建.财经论丛,2000(4):65～68
[25]薛宏彬.企业财务风险计量识别与防范.会计之友,2005(7):29～30
[26]佘丛国,席酉民,我国企业预警理论研究综述预测,2003(2):23～30
[27]叶华,蔡根女.浅探企业财务风险评价方法.财会月刊,2004(24):36～37
[28]刘志勇.浅探现代企业制度下的财务运行机制.财会月刊,1997, 8:21～23
[29]田德录,卢购君.风险管理要素分析.中国农业大学学报,1998,3(6):6～10
[30]张友棠,陈君宁.财务预警警兆识别系统.武汉理工大学学报,2002(6):97～100
[31]石绍宾.企业股利政策与财务风险分析.中央财经大学学报,2003(3):58～60
[32]胡志勇.论财务会计报告改革背景下的企业效绩评价.南方经济,2002(6): 45～47
[33]田高良,左大海.企业财务风险预警系统研究.西安邮电学院学报, 2001(4): 45～46
[34]Whited, T.M., Wu, G.. Financial constraints risk.Review of Financial Studies.2006, 19 (2) :531～559
[35]Kuester, K. Mittnik, S.,Paolella, M.S. Value-at-risk prediction: A comparison of alternative strategies.Journal of Financial Econometrics 2006,4 (1): 53～89
[36]邢新,王化成.财务管理学[M].北京:中国人民大学出版社,1999.(9)
[37]席酉民.企业集团发展模式与运行机制比较.机械工业出版社,2003.3
[38]刘然. 浅论网络经济时代的财务管理[J].经济师,2005.1
[39]皮毅,唐宇海.论知识经济与财务管理创新[J].黑龙江金融,2005.1
[40]李洁.网络环境下财务管理模式的创新发展[J].中国管理信息化,2005.1
[41]王化成,陆正飞.当代财务管理主流[M].东北财经大学出版社,2004.(11)
[42]杨汉明,王喜路等.知识经济时代的财务管理创新[J].财务与会计,2001.5
[43]纪伟. 论知识经济与企业财务管理创新[J].商业会计,2003 .5
[44]Roy Bell. Self-assessment tests for the practicing[M].Univ.Park Press,1985.
[45]Steven L. McShane,Mary Ann Von Glinow. Organizational Behavior[M]. China Press,2003.
[46]Edwards. A. C. Human Resource Development and Utilization[J]. Economics of Education Review,15(1996):446.
[47]Deborah Wells,Marshall Schminke. Ethical development and human resources training: an integrative framework[J]. Human Resource Management Review, 11(2001): 135-158.
[48]David Lei,John W. Slocum,Robert A. Pitts. Designing organizations for competitive advantage: The power of unlearning and learning[J]. Organizational Dynamics, 27(1999):24-38.
[49]Swee Goh ,Gregory Richards. Benchmarking the Learning Capability of Organizations[J]. European management Journal,15(1997):575-583.
[50]Guido Capaldo , Giuseppe Zollo. Applying fuzzy logic to personnel assessment: a case study[J]. The International Journal of Management Science, 29(2001): 585-597.
[51]Christine M. Hagan. The core competence organization: Implications for human resource practices[J]. Human Resource Management Review, 6(1996):147-16
[52]王艳云.集团公司财务管理模式的探讨.内蒙古财经学院学报,2003.4
[53]李连华.集权与分权.集团公司财务分配的两难选择.财务讯,2002.5
[54]崔国萍,李玉津.从旭日集团实践看管理会计的应用与发展.财务会计,2000.4
[55]李三存.企业集团如何选择财务管理体制.财会研究,2002.5
[56]何珊,吴蔚.试论不同类型企业集团的财务管理模式选择.商业研究,2000.2
[57]成红彦,杨斯迈.浅析集团公司财务管理重点问题.昆明理工大学学报, 20O5.3
[58]王雪珍,俞雪华.财务管理案例研究.苏州大学出版社,2004.5
[59]Paul M. Collier. The power of accounting: a field study o f local financial management in a police force .Management Accounting Research, 2001
[2] 马元兴.现代财务管理.中国金融出版社,2004:10-20
[3] 赵国杰主编.投资项目可行性研究(第 2 版).天津:天津大学出版社,2005:103-110
[4] 夏雪松.电力工程造价管理心得.江苏电力财会, 2006,(10):39-41
[5] 夏海波.电力基本建设投资成本控制浅析.华东电力财务与审计,2006(5):14-16
[6] 张双萍.浅谈电网企业如何加强工程造价管理.电力技术经济, 2006 年(6):40-42
[7] 梁敏杰.完善电力建设项目的后评估管理.会计之友,2006(11):69
[8] 中国会计学会电力分会编.电力财务管理与宏观控制.北京:中国财政经济出版社,2005:86-96
[9] 曹慧明.论建设项目跟踪效益审计.审计研究 2005 年,(1):23-25
[10]傅四礼.工程项目决算委托审计初探[J].审计月刊,2005,(1):17-19
[11]刘伊生.工程造价的确定与控制[M].北京:中国计划出版社,2001:17-33
[12]冯勇康.试论如何搞好重点工程审计[J].科技情报开发与经济,2005,(6):20-22
[13]刘瑞云.谈如何建立供电公司的财务稽核制度,安徽电力财务与审计,2006 年,(4):17-18
[14]李怀江.加强项目管理 提高企业持续盈利能力,华北电业,2006(6):38-39
[15]谭方海.浅议如何加强电网建设投资财务管理,华中电业财会,2006(4):26-29
[16]刘匡华.工程项目的财务控制与创新,电力财务会计,2006 年,(5):4-8
[17]Stanley B. Block, Geoffrey A. Hirt, Foundations of Financial Management, New York, McGraw-Hill Higher Education, eleventh edition, 2005:11-17
[18]Eugene F. Brigham, Louis C. Gapenski, Michael C. Ehrhardt, FINANCIAL MANAGEMENT: THEORY AND PRACTICE, New York, The Dryden Press, ninth edition, 1999:1-7.
[19]Leland Blank, Anthony Tarquin, ENGINEERING ECONOMY, New York, McGraw-Hill Higher Education, sixth edition, 2005. 11-16.
[20]Andrew Barry, Don Slater, The Technological Economy, London and New York, Routledge, 2005:7-12.
[21]Newnan D. G., Engineering Economic Analysis, San Jose, California, Engineering Press, Inc.,4th Edition, 1988:3-11.
[22]荆新,王化成,刘俊彦.财务管理学[M].第 2 版.北京:中国人民大学出版社,2002
[23]黄湘.试论企业效绩评价方法.经济经纬,2002(6):72～75
[24]顾晓安.公司财务预警系统的构建.财经论丛,2000(4):65～68
[25]薛宏彬.企业财务风险计量识别与防范.会计之友,2005(7):29～30
[26]佘丛国,席酉民,我国企业预警理论研究综述预测,2003(2):23～30
[27]叶华,蔡根女.浅探企业财务风险评价方法.财会月刊,2004(24):36～37
[28]刘志勇.浅探现代企业制度下的财务运行机制.财会月刊,1997, 8:21～23
[29]田德录,卢购君.风险管理要素分析.中国农业大学学报,1998,3(6):6～10
[30]张友棠,陈君宁.财务预警警兆识别系统.武汉理工大学学报,2002(6):97～100
[31]石绍宾.企业股利政策与财务风险分析.中央财经大学学报,2003(3):58～60
[32]胡志勇.论财务会计报告改革背景下的企业效绩评价.南方经济,2002(6): 45～47
[33]田高良,左大海.企业财务风险预警系统研究.西安邮电学院学报, 2001(4): 45～46
[34]Whited, T.M., Wu, G.. Financial constraints risk.Review of Financial Studies.2006, 19 (2) :531～559
[35]Kuester, K. Mittnik, S.,Paolella, M.S. Value-at-risk prediction: A comparison of alternative strategies.Journal of Financial Econometrics 2006,4 (1): 53～89
[36]邢新,王化成.财务管理学[M].北京:中国人民大学出版社,1999.(9)
[37]席酉民.企业集团发展模式与运行机制比较.机械工业出版社,2003.3
[38]刘然. 浅论网络经济时代的财务管理[J].经济师,2005.1
[39]皮毅,唐宇海.论知识经济与财务管理创新[J].黑龙江金融,2005.1
[40]李洁.网络环境下财务管理模式的创新发展[J].中国管理信息化,2005.1
[41]王化成,陆正飞.当代财务管理主流[M].东北财经大学出版社,2004.(11)
[42]杨汉明,王喜路等.知识经济时代的财务管理创新[J].财务与会计,2001.5
[43]纪伟. 论知识经济与企业财务管理创新[J].商业会计,2003 .5
[44]Roy Bell. Self-assessment tests for the practicing[M].Univ.Park Press,1985.
[45]Steven L. McShane,Mary Ann Von Glinow. Organizational Behavior[M]. China Press,2003.
[46]Edwards. A. C. Human Resource Development and Utilization[J]. Economics of Education Review,15(1996):446.
[47]Deborah Wells,Marshall Schminke. Ethical development and human resources training: an integrative framework[J]. Human Resource Management Review, 11(2001): 135-158.
[48]David Lei,John W. Slocum,Robert A. Pitts. Designing organizations for competitive advantage: The power of unlearning and learning[J]. Organizational Dynamics, 27(1999):24-38.
[49]Swee Goh ,Gregory Richards. Benchmarking the Learning Capability of Organizations[J]. European management Journal,15(1997):575-583.
[50]Guido Capaldo , Giuseppe Zollo. Applying fuzzy logic to personnel assessment: a case study[J]. The International Journal of Management Science, 29(2001): 585-597.
[51]Christine M. Hagan. The core competence organization: Implications for human resource practices[J]. Human Resource Management Review, 6(1996):147-16
[52]王艳云.集团公司财务管理模式的探讨.内蒙古财经学院学报,2003.4
[53]李连华.集权与分权.集团公司财务分配的两难选择.财务讯,2002.5
[54]崔国萍,李玉津.从旭日集团实践看管理会计的应用与发展.财务会计,2000.4
[55]李三存.企业集团如何选择财务管理体制.财会研究,2002.5
[56]何珊,吴蔚.试论不同类型企业集团的财务管理模式选择.商业研究,2000.2
[57]成红彦,杨斯迈.浅析集团公司财务管理重点问题.昆明理工大学学报, 20O5.3
[58]王雪珍,俞雪华.财务管理案例研究.苏州大学出版社,2004.5
[59]Paul M. Collier. The power of accounting: a field study o f local financial management in a police force .Management Accounting Research, 2001