沈阳供电公司全面预算管理中全过程管理的改进对策研究

发布时间：2018-06-02 13:50

本文选题：供电企业 + 沈阳供电公司　；参考：《吉林大学》2013年硕士论文

【摘要】：供电企业是一类特殊的企业，供电企业能否正常运行直接关系到生产生活能够顺利进行，由于供电企业大多为国有企业，其在财务管理方面与其他企业有一定的不同，本文就供电企业的全面预算管理改进方案进行了探讨。供电企业推行全面预算管理对企业发展具有十分重要的意义。企业预算管理是在企业战略目标的指引下，通过预算编制、执行、控制、评估等一系列活动，提高企业管理水平和经营的效率，提升企业价值的一种管理方法。有利于企业适应市场经济的发展，有利于企业更好地进行财务管理，有利于企业合理有效地进行资源配置，有利于降低企业的生产经营风险，有利于提高企业的经济效益等。供电企业预算管理的执行对企业发展发挥着巨大的作用，但是在实际应用中，仍然存在着一定的问题，比如全员预算管理意识不足，预算管理规划性不足，预算管理体系不够完善，，预算管理信息化手段不足，缺乏合理的预算指标体系以及预算指标考核体系等，这些都严重影响着企业财务管理的发展，企业必须在实践中探索预算管理的改进方法，提高企业运行效率，降低生产经营成本，为企业创造更多的价值。沈阳供电公司要改善目前预算管理中存在的问题，首先要增强全员的预算管理意识，让全体员工从根本上意识到全面预算管理的重要性，经常举办预算管理讲堂，让员工及管理人员深入了解预算管理知识；其次，要对预算管理的全过程进行管理，根据项目管理的基本过程，将全面预算管理分为几个阶段进行管理，包括启动阶段、计划阶段、实施控制阶段、收尾阶段。在这几个阶段都要做好预算管理工作，才能保证整个预算管理过程的合理顺利进行；再次建立合理的预算管理制度及组织体系是对全面预算管理的基本保障；另外完善预算管理考评体系也是全面预算管理的重中之重，通过对预算管理进行考评，加强对预算管理工作的监控，保证各个步骤都合理有效地进行；建立完善的预算管理信息系统也是预算管理工作的重要内容，沈阳供电公司改变以往只有预算执行的弊端，将预算管理从计划到考评都列入信息系统中。最后，人才是企业发展的核心力量，要建立健全全面预算管理体系，必须通过企业的培养以及照片选拔专业性强、综合素质高的人才，帮助企业更好的发展。通过一系列的改进方案，企业在财务管理方面有了很大的进步，对提高企业的经济效益有着重要的作用。企业在今后的发展中，应该更加注重管理方式的改进，真正提高企业的运营效率。
[Abstract]:Power supply enterprises are a special kind of enterprises. Whether power supply enterprises can run normally is directly related to the smooth progress of production and life. Because power supply enterprises are mostly state-owned enterprises, they are different from other enterprises in financial management. This paper discusses the improvement scheme of overall budget management in power supply enterprises. The implementation of comprehensive budget management in power supply enterprises is of great significance to the development of enterprises. The enterprise budget management is a kind of management method under the guidance of the enterprise strategic goal, through a series of activities, such as budget making, execution, control, evaluation and so on, to improve the management level and the management efficiency of the enterprise, and to enhance the enterprise value. It is beneficial for enterprises to adapt to the development of market economy, to carry out better financial management, to allocate resources reasonably and effectively, to reduce the risks of production and management, and to improve the economic benefits of enterprises. The implementation of budget management in power supply enterprises plays a great role in the development of enterprises, but in practical application, there are still some problems, such as the lack of awareness of budget management, the lack of planning of budget management. The budget management system is not perfect, the information means of budget management is insufficient, the reasonable budget index system and budget index assessment system are lacking, all of these seriously affect the development of enterprise financial management. In practice, enterprises must explore the methods of improving budget management, improve the efficiency of operation, reduce the cost of production and management, and create more value for enterprises. In order to improve the problems existing in the current budget management in Shenyang Power supply Company, first of all, it is necessary to strengthen the whole staff's awareness of budget management, so that all the staff can fundamentally realize the importance of comprehensive budget management, and often hold budget management lectures. The whole process of budget management should be managed. According to the basic process of project management, the overall budget management should be divided into several stages, including the start-up stage. The planning phase, the implementation control phase, the final stage. In order to ensure the reasonable and smooth progress of the whole budget management process, the establishment of a reasonable budget management system and organization system is the basic guarantee for the overall budget management. In addition, improving the budget management evaluation system is also the most important part of the overall budget management, through the budget management evaluation, strengthen the monitoring of budget management, to ensure that all steps are reasonable and effective; The establishment of a perfect budget management information system is also an important part of budget management. Shenyang Power supply Company has changed the disadvantages of only budget execution in the past and included budget management in the information system from plan to evaluation. Finally, talent is the core force of enterprise development. In order to establish and perfect the comprehensive budget management system, we must select the talents with strong specialty and high comprehensive quality through the cultivation of enterprises and the selection of high quality talents, so as to help the enterprises to develop better. Through a series of improvement schemes, enterprises have made great progress in financial management, which plays an important role in improving the economic benefits of enterprises. In the future development, enterprises should pay more attention to the improvement of management mode and improve the operation efficiency of enterprises.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61

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