The Research On Comprehensive Budget Of The Electric Power Enterprise

In the western developed country, comprehensive budget control has become the significant component part of the business internal administration. But budget management appears so late in our country as a new management concept, whether in the theory department or the industry department, there still exist some difference in the understanding about the meaning, the effectiveness and the foundation of budget management that its function in the field of enterprise management has been limited greatly.The electric power business enterprise is past to manage the bottom in the planned economy, suffering the national macro view adjust to control too many, but reform to add with China the WTO along with the electric power system, generate electricity the business enterprise "price competition internet access" have become the irresistible general trend, there has been more and more businesses to turn "scheme" into "budget".The analysis is done to put into practice the comprehensive budget control essentiality. the comprehensive budget control implication was analyzed through the content, In author's opinion, strategy management is the starting point of comprehensive budgeting, management by objectives is the direction of comprehensive budgeting, forecast and planning is the core of comprehensive budgeting. Strategy management, management by objectives, forecast and planning which is penetrating, combining and integrating composes the theoretical basis of comprehensive budgeting. Finally, the author chiefly proposes the consummate comprehensive budget control countermove.With the maturity and enlargement of modern enterprise scale, budget management, which acts as a management system to promote the development of enterprise, has already got extensive attention of the theory and industry department because of its capability in the standardization of enterprise behaviors and the strengthening of enterprise interior control. this thesis just aims at the electric power market condition, This article expects to develop the role of budget management in enterprise management through the clarification of the difference in the understanding of budget management and the classification of the problem in the practice of budget management.