Research On Comprehensive Budget Management Of Electric Power Corporation

The comprehensive budget management was firstly used in the 20th century in USA. The American General Electric Appliance, Dupont Company, General Motors took the lead to use this method and obtained astonishing achievements. This method gradually became the standard working process used in the large-scale industry and commerce enterprise. Until now, most large and middle scale enterprises carry on budget management in developed countries and areas. It has become an international general business management method.In recent years, this modern management theory and its successful experience have been increasingly accepted by domestic enterprises; especially the large and middle scale industry and commerce enterprises. They adopt it in strengthening the centralization management and interior control. However, there are still some mistakes and blind spots in cognition and practice areas during the establishment stage of modern enterprise system. For instance separating the budget and enterprise strategy, lacking organization system of budget management, neglecting budget control and evaluation etc, all these factors cause the comprehensive budget management not reaching the anticipated effects.This article discusses the origin and development of the comprehensive budget management theory, analyzes the concept, orientation, content system and process system of the comprehensive budget management. It also studies several aspects of application of the comprehensive budget management, including establishing modern enterprise system, implementing the supervision of the artificial person, realizing the enterprise interior management and control etc.According to the characteristics of the electric power enterprises, the article discusses the situation and difficulties in budget management of electric power enterprises by means of various methods, such as historical analysis, essential factor analysis, strategy analysis, case study and so on. It tries to give a solution using the budget management theory to resolve the difficulties. At last, this article gives an overall plan to the budget management of the electric power enterprises.