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随着我国电力工业“厂网分开,竞价上网”改革的不断进行,电力企业已经成为市场中的竞争主体。本文从全面预算管理基础理论出发,就XX电力公司的全面预算管理目前的规章制度和实际的实施情况进行了探究,发现其中存在的种种问题,并从企业文化、理念认识、预算编制、预算管控和预算考评几个方面分析了这些问题的成因,同时提出了相应的改善措施,希望可以对类似企业推行全面预算管理起到一定的借鉴作用。
With the continuous reform of China’s power industry “plant network, bidding ” reform, electric power enterprises have become the main competition in the market. Based on the basic theory of total budget management, this article explores the current rules and regulations of the overall budget management of XX Power Company and its actual implementation, and finds out the problems in it. From the aspects of corporate culture, understanding of concepts, budget preparation and budget control And budget appraisal, analyzes the causes of these problems, and puts forward the corresponding improvement measures at the same time, hoping that it can play a certain reference role for similar enterprises to implement the overall budget management.