基于国家电网预算管理体系下RZ供电公司预算管理的优化研究

发布时间：2018-01-13 23:24

本文关键词：基于国家电网预算管理体系下RZ供电公司预算管理的优化研究　出处：《山东大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年以来,国务院国资委以管理提升工作为契机,提出了进一步深化中央企业全面预算管理工作的要求。在此背景下,国家电网公司深入推广实施“二集五大”体系(即人力资源、财务、物资集约化管理；大规划、大建设、大运行、大检修、大营销体系)建设,预算的生态环境也由此发生了很大变化,预算管理的方式逐渐由“指标化管理”转变为“项目化管理”。在国家电网预算管理体系下,各地方供电公司作为预算管理的基层单位,不仅需要测算、编制、上报本单位的预算,更需要根据国家电网公司最终审批下达的预算指标确定经营方针,进行经营管理,以发挥全面预算管理事前、事中、事后的控制作用和对企业战略、资源配置、经营活动、绩效评价的整合作用,更好地完成本公司的经营目标和国家电网公司对本公司的业绩考核指标。本文正是在此背景下,选取了RZ供电公司为代表,结合对国家电网公司预算管理的介绍,对RZ供电公司的预算管理现状进行实例分析,指出RZ供电公司预算管理存在的具体问题,在此基础上提出RZ供电公司优化预算管理的实施对策,通过总结执行效果,提出进一步优化的必要。本文共分为五部分来对此问题展开研究。第一部分是导言,阐述了本文的选题背景和选题意义,回顾了国内外的研究综述,并且介绍了本文的研究方法、论文结构和创新点。第二部分介绍国家电网公司预算管理的概况,包括预算体系、预算编制流程、预算控制与考核等方面。该部分是本文的基础,本文的研究即在该体系下展开。国家电网公司虽然执行全面预算管理,但由于预算管理链条长,加之各地方供电公司的具体情况不同而无法制定—整套适合所有供电公司的预算管理方案,导致地方供电公司在预算管理过程中存在一定问题,预算执行缺乏刚性。为了探索地方供电公司预算管理的路子,以发挥全面预算管理事前、事中、事后的控制作用,笔者认为很有必要探讨其预算管理的优化对策。第三部分主要是在国家电网公司预算管理体系下,将RZ供电公司作为地方供电公司代表,介绍其预算管理情况,提出并分析其中存在的问题。这些问题对RZ供电公司的预算管理带来一定困难,是这篇论文需要研究和解决的问题。本文的重点是第四部分。在该部分中,针对第三部分分析的问题,就RZ供电公司预算管理提出实施对策,以及阐述相关对策的实施效果。在该部分中,介绍RZ供电公司强化全价值链和全业务链管控,积极促进业务、财务协同融合,实行“四维闭环”预算管理模式,形成全面预算管理的新思路。同时,根据项目管理的特点及财务管控关键节点要求,以项目为单位进行预算管理,为每个项目建立台账,整合搭建项目信息同一管理平台,满足了财务部门对项目信息多维度、全方位管控的需要,通过“项目管理精益化”来实现预算管理的刚性。第五部分总结提出RZ供电公司全面预算管理进一步提升效果的措施。在之前阐述的优化预算管理实施对策的基础之上,探讨RZ供电公司今后的改进方向或对策,以推动其全面预算管理,实现发展速度、质量、效益的全面提升。
[Abstract]:In recent years, the State Council SASAC management work as an opportunity to put forward to further deepen the comprehensive budget management of central enterprises. Under this background, the national Power Grid Corp further promote the implementation of the "two set five" system (including human resource, finance, material intensive management; planning, construction, operation, maintenance large, marketing system) construction, ecological environment budget has thus changed, budget management mode gradually from the "index management" into "project management".
In the budget management system of the national grid, the local power supply company as the basic unit of budget management, not only need to measure, report preparation, the budget of the units, but also needs to determine the operating principle according to the budget index of the national final approval issued by the Power Grid Corp, business management, in order to give full play to the comprehensive budget management in advance, in the matter, after the control action and the enterprise strategy, resource allocation, business activities, integration of the role of performance evaluation, to better accomplish the objective of the company and the State Grid Corporation of the company's performance appraisal index. Under this background, select the RZ power supply company as the representative, according to the national budget management Power Grid Corp introduced by analysis on the status of budget management in RZ power supply company, points out the specific problems of budget management in RZ power supply company, on the basis of the optimization of budget management in RZ power supply company By summarizing the effect of implementation, the necessity of further optimization is put forward.
This paper is divided into five parts to study this problem. The first part is the introduction, which describes the background and significance of the topic selection, reviews the research reviews both at home and abroad, and introduces the research methods, structure and innovation of this paper.
The second part introduces the general situation of the national budget management Power Grid Corp, including budget system, budget process, budget control and evaluation and other aspects. This part is the basis of this article, this study begins from the national Power Grid Corp system. Although the implementation of comprehensive budget management, budget management but because of the long chain of circumstances and the local power supply company different - suit to formulate the budget management of all power supply company, leading to the local power supply company has some problems in the process of budget management, budget implementation lacksrigid. In order to explore the budget management of the local power company of the road, in order to play the comprehensive budget management in advance, in the matter, the role of feedback control, the author thinks that it is necessary discussion on the optimization strategy of budget management.
The third part is mainly in the national Power Grid Corp of the budget management system, the RZ power supply company as a local power company representative, introduced its budget management, put forward and analyze the existing problems. These problems of RZ power supply company budget management is difficult, this paper is to study and solve problems.
The focus of this paper is the fourth part. In this part, the third part of the analysis of the problem of budget management in RZ power supply company put forward countermeasures, and expounds the related countermeasures to the implementation effect. In this part, the RZ power company to strengthen the whole value chain and business chain management, actively promote the business, financial cooperative fusion. The implementation of "four closed loop" budget management mode, establish a new concept of comprehensive budget management. At the same time, according to the characteristics of the nodes and the financial control of key project management, budget management to project as a unit, for each project to build a platform of information integration project ledger, the same management, to meet the financial department of the multi dimension information project that need full control, through the "project lean management" to achieve the rigid budget management.
The fifth part summarizes the comprehensive budget management in RZ power supply company to further improve the effect of the measures. On the basis of the implementation of measures to optimize the budget management before the elaboration, discussed the RZ power supply company the next improvement direction or countermeasure, in order to promote the implementation of comprehensive budget management, development speed, quality, enhance the efficiency.

【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.7

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