S供电公司全面预算管理研究

发布时间：2018-05-07 07:26

本文选题：预算管理 + 全面预算管理　；参考：《河南大学》2014年硕士论文

【摘要】：全面预算管理是指通过企业内部各部门之间业务、资金、信息的整合、分配、执行、考核，明确适度的权利和职责，以便实现公司合理的资源配置、协同作业、战略指导、增长价值的目标；是一种信息化、战略化、人本化三为一体的新型现代企业管理模式。全面预算管理最早出现在西方资本主义国家，随着西方工业化的发展，全面预算管理已经在绝大多数西方企业得到运用，对企业长期的有力发展和战略目标的达成都起到积极地推动作用。在我国，伴随着改革开放的步伐，全面预算管理理论开始初步运用于中国企业，随即中国政府为了推进全面预算管理体系在中国企业的发展，出台了一系列有利于预算管理实施的规章制度，加速了中国企业管理理念的转变，开始积极投入到市场经济中去，并将全面预算管理体系也普遍运用到企业发展战略中。近年来，随着国家电网“三集五大”大刀阔斧的改革，电力企业也投身到企业管理模式大变革的时代长河之中，传统的企业管理方法再难以适用于现代化的电力企业，全面预算管理体系成为了电力系统实现战略转型的重要推手。其中，作为电力系统重要组成部分的各供电公司，采用以成本为起点的预算管理模式，有着市场价格由发改委制定，销售电价基本稳定的行业特点。在这样的大前提下，供电公司想要达到更加丰厚的收益，就必须在供电成本上进行挖掘，这就要求了公司的管理者必须把握好市场动态、树立全局观念、建立科学的预算方案，使公司决策风险得以降低、合理增收节支，进一步提高企业的综合盈利能力，为企业创造更大的效益。自二十一世纪以来，供电公司按照国网公司统一要求开始建立全面预算管理体系，并在这一方面取得了值得肯定的成绩和效果；另一方面，由于供电公司行业的特殊性，只是硬搬通用的全面预算管理理论，并不能完全适用于供电公司，所以在供电公司的实际工作中仍存在着一些不足和需要改进的地方，将全面预算管理理论完全适用于供电公司将是一条漫长的道路。因此，本文以国内外对全面预算管理的研究现状及全面预算管理基本理论作为入手点，在充分学习全面预算管理的理论基础后，以S供电公司为主体，采用规范研究法、案例分析法、实地考察法等研究方法对该供电公司进行分析，发现该公司全面预算管理体系、编制、执行、考评和监督方面中存在的问题。在公司全面预算管理的全员性上参与度较差，各部门之间的协调性也有待提高；在全面预算的编制方面，预算编制期间缺乏连贯性、编制方法单一缺乏灵活性、预算信息平台搭建不完整；在预算执行上S供电公司往往过于注重结果而忽视了过程、注重部分而忽视了整体；在预算考核上考核办法过于简单，仅仅从业绩方面进行考核缺乏合理性。在对这些问题进行具体分析后，本文对S供电公司今后全面预算管理体系的建立提供一些有效措施。在管理上完善S供电公司全面预算管理体系的建立、加强基层工作员工对预算管理的认识，，为全面预算的发展奠定群众基石；优化编制方法、加强信息系统的建设；在预算执行上从项目和部门两部分进行“两手抓”，在项目上主要对现金流量和成本费用进行控制，在部门上加强执行过程中的监管；引入“平衡记分卡”的考核方式，从四个方面进行全面的考核。最终探索出一条更加适合供电公司、更具科学性的全面预算管理体系，减少供电公司在以后的发展中遇到的问题，提高全面预算管理体系的执行效率，为供电公司实现短期目标和长远发展提供更加有利条件，探索出一条与供电公司相适应的全面预算管理体系。
[Abstract]:Comprehensive budget management refers to the objective of realizing reasonable resource allocation , coordinated operation , strategic direction and growth value of the Company through the integration , distribution , execution , examination and clear degree of business , fund and information between departments within the enterprise ;
With the development of the western industrialization , the comprehensive budget management has been applied in most western enterprises . With the development of the western industrialization , the comprehensive budget management has been applied to Chinese enterprises for a long time .

In recent years , with the reform of the " Three Sets of Five Major " of the State Grid , the power enterprises have been put into the era of great change in the management mode of the enterprise . The traditional enterprise management method is difficult to apply to the modern power enterprises , and the comprehensive budget management system has become an important driver of the transformation of the power system .
On the other hand , due to the particularity of the power supply company industry , it is only hard to carry out the universal comprehensive budget management theory , and can not be fully applicable to the power supply company , so there are some deficiencies and need to improve in the actual work of the power supply company , and it is a long way to fully apply the comprehensive budget management theory to the power supply company .

Therefore , based on the research of comprehensive budget management and the basic theory of comprehensive budget management at home and abroad , this paper analyzes the power supply company by using S power supply company as the main body after fully studying the theory foundation of comprehensive budget management , and finds out the problems existing in the comprehensive budget management system , preparation , execution , evaluation and supervision of the company .
In the preparation of the comprehensive budget , the budget preparation period lacks coherence , the preparation method is single lack of flexibility , and the budget information platform is not completed ;
In budget implementation , S - powered companies tend to focus too much on results , ignore the process , focus on parts and ignore the whole ;
On the basis of the detailed analysis of these problems , this paper provides some effective measures for the establishment of comprehensive budget management system of S power supply company . In the management , the establishment of comprehensive budget management system of S power supply company is improved , the understanding of budget management is strengthened , and the building blocks for the development of comprehensive budget are laid .
Optimize the compilation method and strengthen the construction of information system ;
In the budget implementation , " two - hand arrest " is carried out from the two parts of the project and department , mainly controlling cash flow and cost cost on the project , and strengthening the supervision in the implementation process in the department ;
In order to improve the implementation efficiency of the comprehensive budget management system and to provide more favorable conditions for the short - term objective and long - term development of the power supply company , a comprehensive budget management system adapted to the power supply company is explored .

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

【参考文献】