A Research On The Strategic Budget Management In H Power Plant

With the rapid development of society and economy, the power industry as a pillar industry of our country is more highly valued by the state. H Power Plant is one of the five major power generation enterprises in china, facing with such fierce competition, if wants to continue to occupy the dominant position in the market, only to expand the scope of business is not enough, more consideration should be given to the long-term development of the enterprise, Improves the budget management itself. Budget management is an important management means of enterprise internal control, Many industry is valued for its, but in the specific implementation process, there are some problems that not be ignored; among them, relationship between budget management and strategy is reduce, the budget can not emphasize the importance of non-financial indicators, the budget and enterprise performance relationship reduces such as these serious problems. The substantive issues will affect the development of enterprise budget management, while the strategy is one of the fundamental direction of enterprise management, in order to ensure the long-term interests of enterprises, H Power Plant in urgent need of implementing strategic budget management.Through the analysis of the current situation of the budget management of H Power Plant, puts forward the existing problems of budget management of H Power Plant, as well as the necessity of carrying out the strategy of budget management. In order to achieve the strategic budget management, first of all from the construction of strategic budget management mode of power plant, through the allocation of financial rights, effective integration of organizational structure, functional division, strategic goals and so on several aspects to ensure the implementation of the budget. Then from the budget preparation, execution and control, analysis, adjustment, evaluation and incentive for the preparation and implementation of the H Power Plant of strategic budget in-depth study, Finally, in order to ensure the implementation of strategic budget management, and put forward some reasonable measures. The implementation of strategic budget management can not only avoid business risks, but also can reduce the cost of the maximum, to improve the efficiency and power budget management level, enhance the competitiveness of enterprises, and through the combination of financial and non-financial information of the enterprise, to make the enterprise strategic goals more specific, promote the enterprise short-term interests and long-term interests of balance, which is conducive to the long-term development of enterprises.