| facing the more and more complex external environment and with the improvement of enterprise lean management, budget management has become an effective way to achieve the enterprises’ strategic target and plays an important role in improving enterprise efficiency and benefit, it is not only an important means to modernize the financial management, but also an effective measures to strengthen the internal control.at same time it can improve the capability of departments’cooperation. The electric power industry is an important basic industry of national economy. It is necessary to reform and innovate the management mode, improve the budget management system, and deal with actively the current complicated macroeconomic situation, national policy environment and the profound changes of energy development, and strive to achieve the maximization of enterprise value. Hunan Power Limited Company is a wholly owned subsidiary of China State Grid Corp, which takes the construction and operation of power grid as a core business, and shoulders great responsibility of guaranteeing Hunan power supply. In 2007, the company made the maintenance budget management for maintenance cost of rural power network, but with actual implementation, the current budget management system needs to be further improved.According to the budget management theory, in this article the writer summarized the research of budget management home and abroad, and the theoretical basis of budget management; summarized the status quo of the maintenance budget management for Hunan power company rural low-voltage power grid from three aspects of rural power management evolution, maintenance budget preparation and company execution & evaluation. The writer put forward the existing problems of maintenance budget management, and proposed the improvement measures for maintenance budget management on the overall framework, budget preparation, budget control analysis and evaluation. At the end, the writer stated the budget management achievements and prospects. This research helps to strengthen the maintenance budget management for rural low-voltage power grid of Hunan electric power company, to improve the internal control system, to increase the economic benefit and to improve the enterprise management according to law. |
