Research On Yi Chun Electric Companys Comprehensive Budget Management

Yi Chun electric company is a subordinate subsidiary of Jiangxi electric corporation. It renders grid instruction, electricity transmission and distribution services, etc. In recent years, with the SASAC deepening the performance appraisal reform to central enterprises, the evaluation index is gradually changed from one-single index evaluation to the series, and the result examination is also transferred from result-only to result-processing unified. The Yi Chun electric company implements the responsible person of the enterprise performance evaluation,including the production safety, integrity construction and assets management. In the aspect of assets management, this company gradually formed a production management framework and system which regards the comprehensive budget management as the core, matching several management system (internal control system), after many years of exploration and practice. This firm advocates a all-staff, comprehensive and whole-processing budget management concept, which is considered as an effective means to realize the objective management and processing control. It plays a important role in production and assets management.On the basis of comprehensive budget management theory, this paper states Yi Chun electric company's comprehensive budget management situation at first. After that, it analyses the existing problems and causes. Finally, according to the present situation and the future development, this paper puts forward the countermeasures and the comprehensive budget management innovation design to guide the ERP of financial control system implement in the near future.