全面预算管理在聊城供电公司中的应用研究

发布时间：2018-03-17 11:29

本文选题：全面预算　切入点：预算管理　出处：《山东大学》2013年硕士论文　论文类型：学位论文

【摘要】：21世纪以来,现代企业越来越重视管理在发展中的重要性,全面预算管理作为一种全面、系统的管理方法,在企业的管理过程中发挥着举足轻重的地位。全面预算是一种系统的企业管理方法,是控制财务战略的一种手段,通过分配和整合企业的人财物等资源,监控战略目标的实施进度,提高企业的运行效率,实现企业既定的战略目标。随着电力行业改革的逐步深入,电力系统面临的内部管理改革也逐步深化,全面预算管理对于提升供电系统整体营运能力发挥着重要作用,主要体现在企业经营管理层次的提高、有效组织能力的提升、财务监督与管控作用的显现、经济与社会效益的双赢。我国的电力企业在20世纪90年代中期就开始推行全面预算管理,在全国国有大中型企业中都属于“排头兵”。鉴于我国地域辽阔,而供电区域基本实现全国覆盖,因此电力行业,特别是供电企业的管理层级较多,全面预算管理在供电系统中推行难免会遇到不少困难,真正落实因地制宜,因企制宜,才能在电力企业改革,特别是供电企业改革中真正实现全面预算管理,才能将全面预算管理的企业效应发挥出来。本文以聊城供电公司为例,从该公司全面预算管理的现状出发,分析其出现的问题并提出有效的解决建议。本文第一章为绪论部分,阐明了本文的研究背景、目的、国内外研究现状以及创新点。第二章为文献综述,系统的阐述了全面预算管理的概念以及全面预算的系统体系。第三章以聊城供电公司的全面预算管理现状为重点研究对象进行分析,分别从管理理念、管理体系及管理手段等环节做了详细的介绍,总结归纳了该供电公司全面预算管理的特点,并深入挖掘供电系统在预算管理方面依旧存在的问题,主要包括将预算视为财务行为、缺乏有效的预算指标等。第四章以聊城供电公司全面预算管理系统的重构为重点,从几个方面完善了该公司的预算管理系统。第五章提出了对策和建议,进一步优化全面预算管理系统,为其他供电企业提供了实践指导和借鉴意义。
[Abstract]:Since 21th century, modern enterprises pay more and more attention to the importance of management in the development, comprehensive budget management as a comprehensive, systematic management method, The overall budget is a systematic management method, a means to control financial strategy, through the allocation and integration of human resources and other resources. Monitor the progress of the implementation of strategic objectives, improve the operational efficiency of enterprises, and achieve the established strategic objectives. With the deepening of the reform of the power industry, the internal management reform of the power system is gradually deepened, and the overall budget management plays an important role in improving the overall operating capacity of the power supply system. It is mainly reflected in the improvement of enterprise management level, the enhancement of effective organization ability, the appearance of financial supervision and control. In the middle of 1990s, the electric power enterprises of our country began to implement comprehensive budget management, which is the "vanguard" of the large and medium-sized state-owned enterprises in the whole country. In view of the vast territory of our country, Since the power supply area is basically covered by the whole country, there are more management levels in the electric power industry, especially in the power supply enterprises. It is inevitable that the implementation of comprehensive budget management in the power supply system will encounter many difficulties. Only in the reform of electric power enterprise, especially in the reform of power supply enterprise, can the overall budget management be realized, and the enterprise effect of comprehensive budget management be brought into play. This paper takes Liaocheng Power supply Company as an example, starting from the current situation of the company's overall budget management, analyzes its problems and puts forward some effective solutions. The first chapter of this paper is the introduction part, which clarifies the research background and purpose of this paper. The second chapter is literature review. The third chapter focuses on the overall budget management of Liaocheng Power supply Company as the focus of research object, respectively from the management concept, The management system and management methods are introduced in detail, the characteristics of the overall budget management of the power supply company are summarized, and the problems in the budget management of the power supply system are deeply excavated. Chapter 4th focuses on the reconstruction of the comprehensive budget management system of Liaocheng Power supply Company. This paper perfects the budget management system of the company from several aspects. Chapter 5th puts forward countermeasures and suggestions, further optimizes the overall budget management system, and provides practical guidance and reference significance for other power supply enterprises.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.6

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