火电施工项目全面预算管理研究

发布时间：2018-03-11 21:29

本文选题：火电施工项目　切入点：全面预算管理　出处：《华北电力大学》2013年硕士论文　论文类型：学位论文

【摘要】：预算管理已经成为现代企业不可或缺的重要管理模式,全面预算管理具有计划、沟通与协调、监督与控制、评价与激励等功能,通过这些功能,对企业的生产经营活动等进行预测、控制。作为关系国家能源安全和国民经济命脉的火电施工企业,以承担火力发电厂的施工为核心业务,为经济社会发展提供坚强的电力保障,将全面预算管理理念应用到火电施工企业和火电施工项目中去是必要的也是必然的。为了构建符合我国火电施工项目的全面预算管理体系,首先,对我国火电施工项目的内外部环境进行深入的分析,在对外部环境的分析包括电力体制改革、火电建设现状以及火电施工企业面临的挑战等方面；对于内部环境主要从火电施工企业概况、火电施工企业价值链、财务服务价值链等方面进行分析,并给出了推行预算管理对火电施工项目及企业的重要意义。然后分析了我国火电施工项目预算管理的现状,从预算管理业务、预算编制、预算外项目的审批与控制、预算调整、营运收支预算和现金流预算、预算控制与经营业绩分析、预测与控制等方面进行全面的分析。接下来对火电施工项目预算管理体系进行了改进；最后以怀化骏泰纸安装工程为例分析本文构建的火电施工项目全面预算管理体系的应用情况,结果表明怀化骏泰纸安装工程实施全面预算管理体系后不但提高了管理效率而且降低了预算超支的风险和工程延迟竣工的风险。
[Abstract]:Budget management has become an indispensable and important management mode for modern enterprises. The overall budget management has the functions of planning, communication and coordination, supervision and control, evaluation and encouragement, etc. Forecasting and controlling the production and operation activities of enterprises. As thermal power construction enterprises concerned with the national energy security and the lifeblood of the national economy, they take the construction of thermal power plants as the core business, It is necessary and inevitable to apply the concept of comprehensive budget management to thermal power construction enterprises and thermal power construction projects. In order to build a comprehensive budget management system in line with the construction projects of thermal power plants in China, first of all, the internal and external environment of thermal power construction projects in China is deeply analyzed, including the reform of the power system in the analysis of the external environment. The status quo of thermal power construction and the challenges faced by thermal power construction enterprises are analyzed, and the internal environment is mainly analyzed from aspects such as the general situation of thermal power construction enterprises, the value chain of thermal power construction enterprises, the value chain of financial services, and so on. The significance of implementing budget management to thermal power construction projects and enterprises is given. Then, the present situation of budget management of thermal power construction projects in China is analyzed, including budget management business, budget preparation, examination and approval and control of extra-budgetary projects, budget adjustment, etc. The budget of operating income and expenditure and cash flow budget, budget control and operating performance analysis, forecast and control are analyzed comprehensively. Then, the budget management system of thermal power construction project is improved. Finally, taking Huaihua Juntai Paper installation Project as an example, the paper analyzes the application of the overall budget management system of the thermal power construction project. The results show that the implementation of the total budget management system not only improves the management efficiency but also reduces the risk of budget overspending and the risk of delayed completion of the project.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61

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