| With IPO, annexation and restructure of medium and big -sized state enterprises, numbers of state enterprise groups have been gradually set-up in China, which occupy very important position in the national economy of China, having great bearing on state safety and national economy and people's livelihood and being concentrative embodiment of the comprehensive national power and main force participating international competition. With China entering in WT0, the big-sized state enterprise groups newly set-up in China are confronted with increasingly rigor international competition. As compared with the famous multi-national enterprise groups, the basic management for the big-sized state enterprise groups strengthened by means of adjustment and restructure is still weak and must deepen company's administration structure reform, quicken the establishment of modern enterprise regulations in order to enhance the comprehensive quality and economical performance for the enterprise groups.The successful practice of the enterprises groups in the developed countries shows the strategy-guided comprehensive budgetary management is the key for the realization of the long-tern development of the enterprise groups.CGNPC is the only big-sized state enterprise group in China with nuclear power as its main business and supervised by National Asset Surveillance and management Committee of State Counsel. At the beginning of its establishment, using CLP's budgetary management model for reference,it successfully constructed and operates Dayabay nuclear power station and LingAo nuclear power station. Influenced by the national industry policy of active development of nuclear power, CGNPC is facing the situation of fast development and the previous budgetary management model is unable to meet CGNPC's management requirement. Studying the theory of budgetary management and combined with the current situation and problems of CGNPC's budgetary management, this paper puts forward the conceive of the strategy-guided comprehensive budgetary management system. By studying the establishment of CGNPC's budgetary management system, the result of which has certain significance of reference on the financial management for nuclear power enterprises in China, I hope this conceive will have some help for the budgetary management practice of the enterprise groups in China. This paper can be divided into 6 parts in the structural arrangement:Prelude: mainly explain the research background, important meaning, purpose and thought of the research;The second chapter: mainly summarize the comprehensive budgetary management, introducing the basic concepts and characteristics, roles, position and development of the comprehensive budgetary management;The third chapter: analyze the concrete structure of the comprehensive budgetary management, probing the possibility of establishing and implementing the strategy guided comprehensive budgetary management, focusing on the relationship between budget and strategy, the structural principle, organizational system, goal and model of the comprehensive budgetary management and its preparation, implementation, control, adjustment, checking and encouraging;The forth chapter: based on the theory and method of the comprehensive budgetary management, briefly analyze the inside and outside environment of the comprehensive budgetary management in CGNPC and its implementation status, stipulating the problems existing in the comprehensive budgetary management of CGNPC in order to provide basis for the establishment and optimization of the comprehensive budgetary management model for CGNPC with focus on the inside and outside environment of the comprehensive budgetary management in CGNPC and its implementation status and existing problems, mainly including:1. No linkage between the CGNPC's yearly budget preparation and its strategic goal;2. The role of CGNPC's budgetary management on its resources conformity is to be enhanced; the concentrated management advantage has not been fully exerted;3. High construction and operation costs for CGNPC's projects with no necessary resolving method for budgetary management;4. Fixed budgetary preparation model has been adopted for CGNPC's budget, resulting in lack of dynamic for budgetary management and is difficult for the budgetary management checking;5. With no establishment of ERP information system in CGNPC, the quality of budgetary feedback information is not secured.The fifth chapter: based on the theory of the comprehensive budgetary management and combined with the difficulties confronted with in CGNPC's budgetary management performance, this chapter focuses on the following resolving methods:1. Restructure of CGNPC's strategic budget goal system, based on the financial and non-financial targets of the balanced tally cards, this system establishes a target system with focus on finance, customer, internal operation process' study and growth, resulting in a linkage between the strategic goal and the enterprises operations;2. Restructure of CGNPC's comprehensive budgetary management organization system, based on CGNPC's the current status of juridical person administration to establish a budgetary management organization system of four levels with the Board of Directors, Budget administration Committee, General manager and budget responsibility center at each relevant level,3. Restructure of CGNPC's comprehensive budget administration regulation system, including the basic budgetary administration regulations, working regulations and responsibility regulations;4. Restructure of CGNPC's comprehensive budgetary administration framework. In order to ensure the smooth link-up of CGNPC's budgetary administration system with its strategy and meanwhile to accommodate to the changes in the enterprise plans, the establishment of a comprehensive rolling budgetary administration system is the inevitable choice. The rolling budget model includes the year rolling budget and the quarter rolling budget. The year rolling budget is guided by the company's strategy and medium-long term operations plan, focusing on the budgetary description of the operations within the planed period and the quarter rolling budget is the budgetary plan for one year's operations of the enterprise and can be further divided into month budget. The year rolling budget is realized through the quarter rolling budget and sets up the relevant strategic targets in order to achieve the company's long-tern operations goal; Restructure of the CGNPC's comprehensive budgetary administration cycle system, including the establishment of the budgetary goal, budget preparation, control implementation, adjustment and checking; Restructure of The CGNPC's comprehensive budgetary checking system, mainly based on << the CGNPC's department checking program>>, <> and <> to check and encourage leaders and employees and the member companies; For the smooth implementation of the above-mentioned systems, CGNPC must establish ERP information system. Conclusion: aiming at the research on CGNPC's comprehensive budgetary management, point out the meanings and defects of the paper.In conclusion, combining the theory of the comprehensive budgetary management with the practice of enterprise budgetary management and combining the basic theory of budgetary management with the real experience of enterprise budgetary management, this paper studies the strategy-guided enterprise comprehensive budgetary management system with the organizational system, content system, cycle system, checking system and etc. as its framework elements both on the levels of theory and practice in order to structure an operable and exercisable strategy-guided comprehensive budgetary management system based on CGNPC's original practice as a reference for other relevant enterprise groups. |
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