山西省电力公司预算管理问题研究
发布时间：2019-04-19 07:28
【摘要】：企业预算管理，是预算管理在企业实体领域的一个重要应用。随着现代企业制度的不断完善和发展，在企业管理过程中发挥着越来越重要的作用。面对复杂的经营环境，山西省电力公司推进电网发展方式和公司发展方式转变，认真贯彻落实国家电网公司的决策部署，积极贯彻预算管理工作要求，在探索中积累经验，在实践中不断进步。通过各项预算管控措施，公司预算的调控力、执行力和科学化、精益化水平明显提升。尽管预算管控能力显著增强，但在预算管理中还存在财务预算对业务预算的指导力度不大、预算编制质量需进一步提高、预算平台的支撑作用有待加强等问题。本文运用理论分析与案例剖析相结合的方法，立足工作实际，在梳理预算管理国内外研究概况和发展趋势的基础上，针对山西省电力公司预算管理工开展的情况，结合企业实际产业特点，，运用比较分析法、实证分析法等方法，对山西省电力公司预算管理中出现问题的原因进行了分析，并提出山西省电力公司应以企业战略为导向、以现金流量为核心不断完善预算管理体系，以长期战略为导向确定年度预算，重视现金流控制，完善预算编制流程，优化预算编制方法，不断提高信息化在预算管理中的应用水平和支撑作用，希望本文提出的完善预算管理体系的思路与对策，能促进山西省电力公司预算管理更上一个台阶。
[Abstract]:Enterprise budget management, is an important application of budget management in the field of enterprise entities. With the continuous improvement and development of modern enterprise system, it plays a more and more important role in the process of enterprise management. In the face of the complex operating environment, Shanxi Electric Power Company promotes the transformation of the power grid development mode and the company development mode, conscientiously implements the decision-making and deployment of the State Power Grid Company, actively implements the requirements of budget management, and accumulates experience in the exploration. Continuous progress has been made in practice. Through various budget control measures, the company's budget control power, execution and scientific, lean level significantly improved. Although the ability of budget control is greatly enhanced, there are still some problems in budget management, such as the guidance of financial budget to operational budget, the quality of budget preparation, and the supporting function of budget platform need to be strengthened. This paper uses the method of combining theoretical analysis and case analysis, based on the work practice, on the basis of combing the research situation and development trend of budget management at home and abroad, aiming at the development of budget management in Shanxi Electric Power Company, Based on the characteristics of enterprises' actual industry, this paper analyzes the causes of the problems in the budget management of Shanxi electric power companies by the methods of comparative analysis and empirical analysis, and puts forward that Shanxi electric power companies should take the enterprise strategy as the guidance, and puts forward that Shanxi electric power companies should take the enterprise strategy as the guidance. Taking the cash flow as the core, constantly improving the budget management system, taking the long-term strategy as the guidance to determine the annual budget, paying attention to the cash flow control, perfecting the budget preparation process, optimizing the budget preparation method, In order to improve the application level and supporting role of informatization in budget management, we hope that the ideas and countermeasures put forward in this paper can promote the budget management of Shanxi Electric Power Company to a higher level.
【学位授予单位】：武汉纺织大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.72
本文编号：2460743
[Abstract]:Enterprise budget management, is an important application of budget management in the field of enterprise entities. With the continuous improvement and development of modern enterprise system, it plays a more and more important role in the process of enterprise management. In the face of the complex operating environment, Shanxi Electric Power Company promotes the transformation of the power grid development mode and the company development mode, conscientiously implements the decision-making and deployment of the State Power Grid Company, actively implements the requirements of budget management, and accumulates experience in the exploration. Continuous progress has been made in practice. Through various budget control measures, the company's budget control power, execution and scientific, lean level significantly improved. Although the ability of budget control is greatly enhanced, there are still some problems in budget management, such as the guidance of financial budget to operational budget, the quality of budget preparation, and the supporting function of budget platform need to be strengthened. This paper uses the method of combining theoretical analysis and case analysis, based on the work practice, on the basis of combing the research situation and development trend of budget management at home and abroad, aiming at the development of budget management in Shanxi Electric Power Company, Based on the characteristics of enterprises' actual industry, this paper analyzes the causes of the problems in the budget management of Shanxi electric power companies by the methods of comparative analysis and empirical analysis, and puts forward that Shanxi electric power companies should take the enterprise strategy as the guidance, and puts forward that Shanxi electric power companies should take the enterprise strategy as the guidance. Taking the cash flow as the core, constantly improving the budget management system, taking the long-term strategy as the guidance to determine the annual budget, paying attention to the cash flow control, perfecting the budget preparation process, optimizing the budget preparation method, In order to improve the application level and supporting role of informatization in budget management, we hope that the ideas and countermeasures put forward in this paper can promote the budget management of Shanxi Electric Power Company to a higher level.
【学位授予单位】：武汉纺织大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F406.72
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