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电网企业作为资产密集型企业之一,基建工程建设是电网企业重要组成部分,基建工程财务管理也成为电网企业财务管理的重中之重。随着电网企业“三集五大”体系建设的不断深入,资源更加集约、机构更加扁平、管理更加专业。财务管理工作也由过去的核算型向管理型转变,更加注重以价值链条为导向,业财全面融合的业务全过程管理与控制。工程财务管理亦是如此,因此,现阶段如何在信息系统的支撑下逐渐将工程财务管理与业务管理融合,以价值管理为抓手理顺工程全链条脉络,有效解决实际问题的电网企业基建工程全过程财务管理探索尤为重要。
As one of asset-intensive enterprises, the construction of infrastructure projects is an important part of power grid enterprises. The financial management of infrastructure projects has also become the top priority of financial management of power grid enterprises. With the continuous deepening of power grid enterprises’ system construction of “three sets and five big”, resources are more intensive, institutions are flatter and management is more professional. The financial management work also changed from the accounting type to the management type in the past, paying more attention to the whole process management and control of the business based on the value chain and full integration of property. So is the project financial management. Therefore, how to gradually integrate the project financial management and business management under the support of the information system at this stage, and take the value management as the starting point to rationalize the entire chain of the project and effectively solve the practical problems of the grid enterprise infrastructure project The whole process of financial management is particularly important to explore.