全面预算管理在YC市供电公司中的应用研究

发布时间：2018-04-28 03:24

本文选题：全面预算 + 预算管理　；参考：《江苏科技大学》2017年硕士论文

【摘要】：随着“十三五”规划序幕的拉开,我国供电企业的改革和发展进入一个全新的阶段。为了实现供电企业宏伟的战略规划和愿景,从各大直辖市到地级市再到县区的各级、各家供电公司都需要具备健全和完善的公司管理作为保障和支撑。全面预算管理则正好满足了这一需要。国家电网江苏省公司下属的YC市供电公司正是这各级供电公司中的一员。本文就以该公司为例,对其全面预算管理进行研究和探讨。(1)从全面预算管理对供电企业的重要性、部分发达地区供电公司提升全面预算管理的意义以及对YC市供电公司全面预算管理的影响等方面介绍本文的研究背景、研究目的和意义,并通过国内外研究现状认识全面预算管理相关内容的同时指出目前研究中尚存的不足和缺陷。(2)阐述与全面预算管理相关的概念和理论综述,为后续研究做铺垫。(3)具体介绍YC市供电公司全面预算管理的基本情况和现状,并对其应用现状中存在的问题进行发掘和分析。其中问题的分析又从宏观和微观两个角度出发:宏观角度考虑公司预算目标与战略目标是否有效衔接,预算的业务链与价值链之间是否协同融合;微观角度考虑预算的编制方法是否适用,预算考评体系是否真的有效并合理,供电公司预算中占到重要比重的费用预算方式在本公司是否合理、精确等。(4)针对YC市供电公司全面预算管理中存在问题提出改进措施和建议。措施和建议与上文提出的问题相对应,且跳出了传统的理论范围,更加注重如建立供电公司适用的业务管控模型以深化业财结合、公司中预算“归口”管理的理念、财务共享概念与费用预算的结合等新的理论视角。在此理论基础上给出具体的操作方法和方案,使得改进措施更具有可行性和实践性。(5)考虑改进措施和建议在实施过程中应注意的一些问题,从硬件配备、人员技术和业绩薪酬等角度,确保改进措施能有效的开展和实施。(6)对文章进行了总结和展望。
[Abstract]:With the opening of the "13th Five-Year" planning prelude, the reform and development of power supply enterprises in China have entered a new stage. In order to realize the grand strategic planning and vision of the power supply enterprises, from the municipalities directly under the central government to the prefectural level to the County District, all power supply companies need to have sound and perfect company management as the guarantee and support. The overall budget management just meets this need. The YC city power supply company, which is subordinate to the national grid of Jiangsu Province, is one of the power supply companies at all levels. This paper takes the company as an example to study and discuss its overall budget management. (1) the importance of the overall budget management to the power supply enterprises, and some developed area power supply companies. To improve the significance of comprehensive budget management and the impact on the overall budget management of YC city power supply company, this paper introduces the research background, the purpose and significance of the research, and points out the shortcomings and defects in the present study through the domestic and foreign research status and points out the shortcomings and defects in the present study. (2) elaborate on the overall budget management. The summary of the concept and theory of Guan is paving for the follow-up research. (3) introduce the basic situation and present situation of the overall budget management of YC city power supply company, and explore and analyze the existing problems in the application status of the power supply company. The analysis of the problems from the macro and micro two angles: the macro perspective of the company's budget objectives and strategic objectives. Whether the standard is effectively connected, whether the business chain and the value chain of the budget are synergetic, whether the budgeting method is applicable in the micro angle, and whether the budget evaluation system is really effective and reasonable. Whether the cost budget of the power supply company is important in the budget is reasonable and accurate. (4) for the whole YC city power supply company, Some improvement measures and suggestions are put forward in the management of face budget. Measures and suggestions are corresponding to the problems proposed in the previous article, and the traditional theoretical scope is leapt out, and more attention is paid to establishing the business management and control model applicable to the power supply company to deepen the combination of industry and wealth, the concept of "return" management of the budget in the company, the concept of Financial Sharing and the cost budget. On the basis of this theory, specific operation methods and schemes are given on the basis of this theory. The improvement measures are more feasible and practical. (5) consider some problems that should be paid attention to in the process of improvement and suggestions, from the aspects of hardware, personnel technology and performance salary, so as to ensure that the improvement measures can be effectively opened. Exhibition and implementation. (6) the article is summarized and prospected.

【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61

【参考文献】