能源是国民经济的命脉，是人类生存和发展的物质基础。
安徽省能源集团有限公司（以下简称“皖能集团”）是由安徽省政府出资设立的国有独资公司，负责省级电力、天然气及其他能源建设的资金筹集、投资管理工作，并对建设项目进行资产经营和资本运作。
皖能集团“建设成为国内一流的综合能源服务商”发展定位，对财务管理水平和能力提出更高要求，集团建设了统一的财务管控平台，为管理决策提供支撑；确立了“1635”数字化转型蓝图，实现了财务管控等管理信息化；加强了资金管理，降低资产负债率。多措并举为集团国有资本投资公司改革发展赋能。
一、建立业务与财务数据协同管理模式
朱文静认为，为了能够对业务进行多角度、多层次的比较分析和评价，为管理决策提供支撑，从而提高企业在复杂多变的市场环境下竞争力，财务转型势在必行。实现财务转型的路径必然是财务的数字化转型。
2019年7月，皖能集团开始建设财务管控系统，2020年1月正式上线，建立了统一的财务管理标准体系，把各项财务业务流程标准、业务处理标准、功能标准等通过系统进行固化，纵向实现集团各级财务上下跨单位在线协同处理，横向实现业务与财务渗透融合，无缝衔接，数据高度共享，形成业、财、资、税一体化的数据流。
具体来说，通过统一的财务管控平台建设，皖能集团将财务管理相关制度在系统内进行固化，包括业务处理流程、业务处理标准等，通过系统进行按规则强控，实现管控落地模式由“不准发生”到“不能发生”的转变，到有效管控财务风险。
“我们建立业务与财务数据协同管理模式，优化再造财务管理12个领域101条管理流程。” 朱文静介绍，通过业务处理自动推送生成财务凭证，业务报账与合同、项目等业务信息进行关联，报账数据回写合同、项目等业务信息。同时，形成应收应付台账，满足业务部门按照合同、项目、供应商等多维度查看财务开票及收付款情况的应用需求，提升财务对业务的服务能力。
皖能集团还建立与外部系统的生态协同，与金融机构建立集成接口，实现资金支付由业务推送在线发起支付，支付完成后回单挂接凭证，实现银行账与财务账实时核对；与税务局发票管理系统衔接，建立企业发票池，报账同时对发票验真查重，发票与业务发生、财务报账单据、财务凭证关联形成发票台账，实现数据资源生态化管理。
此外，基于平台应用积累的集团数据资产，皖能集团建立21类主题108项指标的分析模型，打造主题分析加自助分析的数据服务平台，为管理决策提供支撑。
二、数字化建设促进企业降本增效
隋着业务模式多元化，为应对激烈的市场竞争，皖能集团需要通过大量及时准确的数据作出分析决策。
皖能集团对数字化、信息化建设工作一直高度重视，建立了集团的信息化建设和数字化转型“十四五”规划，确立了“1635”数字化转型蓝图，秉承顶层设计、分布实施的原则，实现了财务管控、招标采购、党群建设、纪检监察等管理信息化，相关业务板块完成了电力生产运营监控云平台、数字化管理系统（DMS）、天然气 SCADA 系统、环保发电管控一体化系统等建设，实现了业务管理信息化、规范化。
朱文静介绍，皖能集团信息化建设工作起步较早，积累了宝贵数据化资产。以下属皖能合肥发电公司为例，该公司就形成了集散控制系统（DCS）、安全仪表系统（SIS）、管理信息系统（MIS）、财务管控系统、协同办公系统融合一体的信息化管理体系。五大体系融合互通，从两大方面促进降本增效。
首先是科学高效的生产运行方式促进降本增效。“一般认为，DCS、SIS服务于安全生产，似乎与经营管理、与降本增效距离很远，但实践中我们发现没有数据是孤立存在的，所有数据都能为企业经营管理所用。” 朱文静表示，DCS、SIS系统类似于物流网，通过对生产设备间的物理联系传递出对经营有效的数据。例如，SIS可能监测到发电机组炉温较高，此时及时调整DCS，掺烧一些低热值煤炭，确保安全的同时也降低煤炭成本。对于皖能合肥发电公司，入炉标煤单价每降低1元/吨，可增加利润170万元。再如，在生产运行过程中，SIS发现某些设备耗电量大于正常值，DSC及时调整运行方式，确保安全的同时降低厂用电量。厂用电量每降低0.1%，可增加利润23万元。
其次是管理信息系统协同促进降本增效。当前，煤炭价格居高不下，煤炭成本占发电生产比例超80%。MIS系统中的煤炭管理模块，通过物流网技术，将MIS与卸煤设备、化验设备连接，实时监控煤炭价格、数量，科学管理库存煤。通过供应链管理管理物资采购成本、存储成本，优化库存管理，降低采购资金占用。
此外，通过预算管理，分解细化考核指标，将各类预算分配至责任单位。无预算就无法立项，从源头上落实全面预算管理，有效控制各类成本费用。
数字化转型永远在路上。“目前，我们仍在顶层推动集团公司的数字化转型工作，引领各业务板块信息化建设、数字化转型协同并进。”朱文静表示，皖能集团通过积极开展核心业务系统优化升级工作，推进智慧电厂、智慧综合能源管理、能源工业互联网等数字化场景的相关系统建设工作,全面提升皖能集团信息化、数字化水平。
三、加强资金管理合理控制资产负债率
在“碳达峰碳中和”战略要求下,安徽省委省政府赋予皖能新定位、新要求和新目标，实施皖能集团改组为国有资本投资公司试点改革工作，明确提出把皖能打造为安徽能源安全保障的省级队、全省能源产业结构战略性调整的主力军、实施“双碳”行动的主平台。
财务部门如何为集团国有资本投资公司改革发展赋能？朱文静认为，一个重要的方面就是加强资金管理，保障企业发展的现金流、合理控制资产负债率。为此，皖能集团主要开展了以下几方面的工作，并取得良好成效。
一是实施资金实时归集，提升运作效率。建立资金池，通过财务公司对所有成员单位的资金实时归集，统一办理各成员单位的内外部资金结算，加快资金周转，对资金实施统一调度、统一运作提升资金使用效率。
二是建立统分结合的融资策略，降低融资成本。坚持“统一管理，统筹配置”的原则。集团公司成立资金管理小组。负责分析研判货币市场利率、汇率走势，总结分析集团上月资金运作情况，统筹确定各级子公司融资渠道、利率、期限等，同时鼓励各级子公司与金融机构深度对接，创新融资产品拓宽融资渠道。比如，发电企业有大规模采购业务，研究通过国内信用证、票据贴现等方式实现了非常低成本的融资。
三是深入开展政策研究，保障转型发展资金。由于全球动力煤价格大幅上涨，一段时间火力发电企业发一度电亏一毛钱。但作为省属国有企业，皖能集团始终是把保民生放在第一位，坚决落实电力保供责任。为帮助发电企业走出经营困境，今年以来国家出台多项金融和税收优惠政策，皖能集团享受房产税、土地税困难减免、增值税留底退税政策，享受煤炭清洁高效贷款、碳减排支持工具，煤炭保供专项贷、基础设施建设基金等低息贷款，并创新发行了全国首单碳资产债券。“这些实实在在的政策仿佛雪中送碳，不仅保障皖能集团转型发展资金不‘断流’，还大大节约了资金成本。”朱文静说。
四是提升资本化证券化水平，降低资产负债率。皖能集团通过碳中和主题基金群、混合所有制改革和对外合资合作，引进社会资本；研究上市融资、公募RITS、可转换公司债券等多层次资本市场直接融资政策。同时，全面谋划提升集团资产证券化水平，降低集团资产负债率。
翻译：
Energy is the lifeblood of national economy and the material basis for human survival and development.
Anhui Province Energy Group Co., LTD. (hereinafter referred to as “Waneng Group”) is a wholly state-owned company funded and established by the Anhui Provincial Government. It is responsible for fund raising, investment management, asset management and capital operation of provincial power, natural gas and other energy construction projects.
Waneng Group’s development orientation of “building into a first-class comprehensive energy service provider in China” puts forward higher requirements for financial management level and ability. The group has built a unified financial management and control platform to provide support for management decision-making. Established the “1635” digital transformation blueprint, realized the financial control and other management information; We strengthened fund management and lowered the asset-liability ratio. Take multiple measures simultaneously to enable the reform and development of the Group’s state-owned capital investment company.
1. Establish a collaborative management mode of business and financial data
Zhu Wenjing believes that financial transformation is imperative in order to conduct multi-angle and multi-level comparative analysis and evaluation of the business, provide support for management decision-making, and thus improve the competitiveness of enterprises in the complex and changeable market environment. The path to realize financial transformation must be financial digital transformation.
In July 2019, Waneng Group began to build a financial management and control system, which was officially launched in January 2020. It has established a unified financial management standard system, solidified various financial business process standards, business processing standards, functional standards and so on through the system, so as to vertically realize online collaborative processing of all financial levels of the group, and horizontally realize the penetration and integration of business and finance. Seamless connection, highly shared data, the formation of industry, finance, capital, tax integration of the data stream.
Specifically, through the construction of a unified financial management and control platform, Waneng Group solidifies the financial management related systems in the system, including business processing process and business processing standards, and implements strong control according to rules through the system to realize the transformation of the management and control mode from “not allowed to happen” to “not allowed to happen” to effectively control financial risks.
We establish a collaborative management model of business and financial data, and optimize and reengineering 101 management processes in 12 fields of financial management.
“We establish a collaborative management model of business and financial data, and optimize and reengineering 101 management processes in 12 fields of financial management.” According to Zhu Wenjing, financial vouchers are automatically pushed through business processing, business reimbursement is associated with contract, project and other business information, and the reimbursement data is written back into the contract, project and other business information. At the same time, the receivables and payables ledger is formed to meet the application requirements of the business department to check the financial billing, receipt and payment situation in terms of contracts, projects, suppliers and other dimensions, so as to improve the financial service ability to the business.
Wan Neng Group also establishes ecological coordination with external systems and integrated interface with financial institutions to realize online fund payment initiated by business push, receipt connection voucher after completion of payment, and real-time check between bank account and financial account. Connect with the invoice management system of the Tax Bureau, establish the enterprise invoice pool, verify the authenticity of the invoice at the same time of account submission, and form the invoice standing book associated with the occurrence of business, financial account submission documents and financial vouchers to realize the ecological management of data resources.
In addition, based on the group data assets accumulated by the platform application, Waneng Group established an analysis model of 108 indicators of 21 categories of topics, and built a data service platform of topic analysis and self-service analysis to provide support for management decision-making.
2. Digital construction to promote enterprise cost reduction and efficiency
In order to cope with the fierce market competition, Waneng Group needs a large number of timely and accurate data to make analytical decisions.
Waneng Group has always attached great importance to digitization and informatization construction, established the “14th Five-Year Plan” of digitization construction and digital transformation of the group, established the “1635” digital transformation blueprint, adhering to the principle of top-level design and distributed implementation, and realized the management informatization of financial control, bidding and procurement, Party and mass construction, discipline inspection and supervision, etc. Related business segments have completed the construction of the cloud platform for electric power production and operation monitoring, digital management system (DMS), natural gas SCADA system, and environmental power generation management and control integration system, realizing the informatization and standardization of business management.
Zhu Wenjing introduced, Waneng Group information construction work started early, accumulated valuable data assets. Taking Waneng Hefei Power Generation Company as an example, the company has formed a distributed control system (DCS), safety instrument system (SIS), management information system (MIS), financial management and control system, collaborative office system integration of information management system. The integration and interworking of the five major systems will help reduce costs and increase performance in two areas.
First, scientific and efficient mode of production and operation promotes cost reduction and efficiency increase.
“It is generally believed that DCS, SIS services for safe production, seems to be far away from management, cost reduction and efficiency, but in practice we found that no data is isolated, all data can be used for business management.” Zhu Wenjing said, DCS, SIS system is similar to the logistics network, through the physical connection between the production equipment to transmit the effective data for the operation.
For example, SIS may monitor that the furnace temperature of the generator set is high. At this time, adjust DCS in time, and burn some low calorific value coal, to ensure safety and reduce the cost of coal. For Waneng Hefei Power Generation Company. The profit can be increased by 1.7 million yuan when the unit price of standard coal in furnace is reduced by 1 yuan/ton. Another example, in the process of production and operation, SIS finds that the power consumption of some equipment is greater than the normal value, DSC timely adjust the operation mode, to ensure safety and reduce the power consumption of the plant. Every 0.1% reduction in power consumption can increase profit by 230,000 yuan.
The second is the management information system to promote cost reduction and efficiency.
At present, coal prices remain high, and coal costs account for more than 80 percent of electricity production. The coal management module in MIS system connects MIS with coal unloading equipment and laboratory equipment through logistics network technology to monitor coal price and quantity in real time and manage coal inventory scientifically. Manage material purchase cost and storage cost through supply chain management, optimize inventory management. And reduce the occupation of procurement funds.
In addition, through budget management, the assessment indicators are decomposed and refined. And all kinds of budgets are allocated to responsible units. No budget can not be approved, from the source of the implementation of comprehensive budget management, effectively control all kinds of costs.
Digital transformation is always on the way. “At present, we are still promoting the digital transformation work of the group at the top level. Leading the informatization construction and digital transformation of all business segments to advance together.” Zhu Wenjing said that Waneng Group actively carried out core business system optimization and upgrading work. Promote the construction of smart power plant, smart comprehensive energy management. Energy industry Internet and other digital scene related system construction work, to comprehensively improve the information and digital level of Waneng Group.
3. Strengthen fund management and control the asset-liability ratio
Under the strategic requirements of “carbon peak carbon neutrality”. Anhui Provincial Party Committee and provincial government entrusts Waneng with new positioning. New requirements and new goals, implements the pilot reform of reorganizing Waneng Group into a state-owned capital investment company. And clearly proposes to build Waneng into a provincial team for ensuring Anhui’s energy security. The main force for strategic adjustment of the province’s energy industry structure. And the main platform for implementing the “double carbon” action.
How does the finance department empower the reform and development of the group’s state-owned capital investment company? According to Zhu Wenjing, an important aspect is to strengthen capital management. Guarantee the cash flow of enterprise development and control the asset-liability ratio reasonably. To this end, Waneng Group mainly carried out the following aspects of work, and achieved good results.
First, implement real-time collection of funds to improve operational efficiency.
Establish a capital pool, collect the funds of all member units in real time through the financial company. Handle the internal and external capital settlement of all member units in a unified manner. Accelerate the capital turnover, implement unified capital scheduling and operation to improve the efficiency of capital use.
The second is to establish a unified financing strategy to reduce financing costs.
Adhere to the principle of “unified management, overall allocation”. Group company to set up a fund management team. Responsible for analyzing and evaluating the trend of money market interest rate and exchange rate. Summarizing and analyzing the fund operation of the group last month, coordinating and determining the financing channels, interest rates and terms of subsidiaries at all levels. And encouraging subsidiaries at all levels to deeply connect with financial institutions, innovate financing products and expand financing channels. For example, power generation enterprises have large-scale procurement business. And have realized very low cost financing through domestic letter of credit and bill discount.
Third, carry out in-depth policy research to guarantee funds for transformation and development.
Due to the sharp rise in the global thermal coal price, thermal power generation enterprises for a period of time to lose a dime of electricity. However, as a provincial state-owned enterprise. Waneng Group always puts the people’s livelihood in the first place and resolutely implements the responsibility of power supply guarantee. In order to help power generation enterprises out of their operating difficulties. The state has introduced a number of financial and tax incentives since this year.
Waneng Group enjoys the policy of property tax and land tax hardship exemption, VAT bottom tax rebate, coal clean and efficient loans, carbon emission reduction support tools, coal guarantee special loans. Infrastructure construction funds and other low interest loans, and innovatively issued the first carbon asset bond in China. “These real policies are like sending carbon in snow. Not only to ensure that Wan Neng Group transformation and development funds do not ‘cut off’. But also greatly save the cost of capital.” Zhu Wenjing said.
Fourth, we will raise the level of capitalized securitization and reduce the asset-liability ratio.
Wan Neng Group introduced social capital through carbon neutral theme fund group, mixed ownership reform and foreign joint ventures. Research on multi-level capital market direct financing policies such as listed financing, public offering RITS and convertible corporate bonds. At the same time, we plan to raise the level of asset securitization of the Group and reduce the asset-liability ratio of the group.
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