The Study On Comprehensive Budget Management Of Grid Enterprises

This paper firstly introduces the background:the development of comprehensive budget management and the reform of power system,then expounds the significance of comprehensive budget management in grid enterprises,combining with the comprehensive budget management theory. This paper takes a typical power supply company's comprehensive budget management system for key research object to analyse. First it analyses respectively the budget management organization system, budget preparation, the implementation of the budget and supervision, budget assessment link in detail and summarizes the characteristics of the power supply company's comprehensive budget management system and the achievement of the implementation of the comprehensive budget management, and puts forward several limitations,mainly including that the comprehensive budget management lack of strategic guidance,ignore non-financial indicators and the management means relatively backward.Finally, according to the structure of the power grid enterprise organization and the characteristics of the production and business operation, respectively from the budget management system, budgeting link, budget control link and budget examination link etc,it puts forward some suggestions:The first, set supplementary budget department of management to refine the budget management ;stress a scientific and reasonable objective to improve enterprise ; improve the budgeting methods and adopt a budget combination; reinforce the control of the budget management;enhance budget examination management;emphasize the function of the non-financial indicators in comprehensive budget management and proposes a comprehensive budget management information system to realize the further optimization of grid enterprises's budget management.