With the gradual open and sharp competition of the electricity market, the budget management status of electric power exploration design enterprises in China can not well adapt to the needs of enterprise development. By analyzing the characteristics of operations and budget management status of the electric power design enterprises, this paper points out the various problems existing in current budget management system, then utilizes the theory of comprehensive budget and project dynamic budget management. Integrating theory with practice, this paper puts forward a improved method:it has created a budget management system in which the total budget target and project dynamic budget are combined. This new system can better meet the needs of budget management of the large and medium electric power exploration design enterprises in China, and is beneficial to give full play to budget management's function and effect in enterprise management. |