基于战略导向的电网企业全面预算管理研究

发布时间：2018-07-07 23:20

本文选题：电网企业 + 战略导向　；参考：《华北电力大学》2013年硕士论文

【摘要】：论文针对传统的预算管理体制不能适应新形势发展智能电网的战略需要的客观现状,构建基于战略导向的电网企业全面预算管理体系。依托对国内外关于全面预算管理的现状的分析,通过对战略导向的全面预算管理的基本理论、企业预算与企业战略的重要关系、战略导向的全面预算管理的涵义、特征及其技术手段等基础理论的研究,以电网企业中居于核心地位的国家电网公司为研究对象,结合其现有预算体系存在的问题和弊端,对建立战略导向的全面预算管理制度进行了尝试性的探索。将国家电网公司的企业战略目标与其全面预算管理紧密结合,初步完成基于战略导向的电网企业全面预算管理循环体系的研究：依托平衡计分卡,分别从财务、客户、内部流程、学习成长四个层面全面地描述了国家电网公司实现其战略目标的战略行动方案；建立国家电网公司战略地图,为其战略制定和战略执行之间建立沟通桥梁；将国家电网公司企业战略分解至各个战略业务单位,将平衡计分卡与电网企业的班组和个人挂钩,从而完成了作为战略预算管理的重要环节的预算目标体系的建立及其目标的分解。利用平衡计分卡和战略地图,实现了国家电网公司企业战略到年度预算的转换,并提出利用作业分析法完成基础预算的编制,从而在原则上基本实现了战略导向的预算编制。在预算执行和控制部分,提出建立基于战略管理观理念、全员参与理念、激励制度集成理念的预算管理执行分析的内部报告体系。在预算考核环节,改变以往重考核轻激励的模式,本着运行平衡计分卡、加大考核力度、合理区分经营和管理业绩的基本原则,完备战略导向的预算考核和激励机制。在预算调整环节,陈述了预算调整的条件及其一般程序。
[Abstract]:Aiming at the fact that the traditional budget management system can not adapt to the strategic needs of developing smart grid in the new situation, the paper constructs a comprehensive budget management system based on strategic orientation for power grid enterprises. Based on the analysis of the present situation of comprehensive budget management at home and abroad, through the basic theory of strategic oriented comprehensive budget management, the important relationship between enterprise budget and enterprise strategy, the meaning of strategic oriented comprehensive budget management, The research on the basic theory, such as characteristics and technical means, takes the State Grid Company, which is the core of the power grid enterprises, as the research object, and combines the problems and drawbacks of its existing budget system. This paper explores the establishment of a strategic-oriented comprehensive budget management system. Combining the enterprise strategic objectives of State Grid Company with its overall budget management, we have preliminarily completed the research on the overall budget management cycle system of power grid enterprises based on strategic direction: relying on the balanced scorecard, respectively from the financial, customer, Internal process, learning and growth four levels of comprehensive description of the State Grid Company to achieve its strategic objectives of strategic action plan, the establishment of the State Grid Company strategic map, for its strategy formulation and implementation of the strategy to establish a bridge between; Decomposing the enterprise strategy of the State Grid Company into various strategic business units, and linking the balanced scorecard with the teams and individuals of the power grid enterprises, Thus, as an important link of strategic budget management, the establishment of budget target system and the decomposition of its objectives are completed. By using the balanced scorecard and the strategic map, the paper realizes the transformation from enterprise strategy to annual budget of State Grid Company, and puts forward that the basic budget can be compiled by using the operational analysis method, so that the strategic oriented budget can be basically realized in principle. In the part of budget execution and control, the internal report system of budget management execution analysis based on the concept of strategic management, the concept of full staff participation and the concept of incentive system integration is put forward. In the link of budget assessment, we should change the former mode of emphasizing assessment and light incentive, strengthen the strength of assessment, reasonably distinguish the basic principle of management and management performance, and complete the budget assessment and incentive mechanism of strategic guidance. In the budget adjustment link, stated the budget adjustment condition and its general procedure.
【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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