Research Of Comprehensive Budget Management In County Power Supply Enterprises

The power industry as the pillar industry has an irreplaceable important effect on the national economy. After the reform and exploration of more than 20 years, Chinese power industry has made great progress. Comprehensive budget management as an effective management tool for the modern enterprises, the role to enhance the enterprise management effectiveness has been recognized by many large, county-level power supply enterprise. The present budget system has possessed the fundamental features of comprehensive budget management.plays an important role in strengthening the power enterprise management, ensuring the realization of the main operating company goal and improving Company’s economy benefit steadily. But it also should be noticed, because economic and development condition limit, the comprehensive budget management system in county power supply enterprises still have some urgent problems to be resolved.In this paper, through analyzing the actuality and existing problem, discusses the improvement measures of comprehensive budget management system in county level power supply enterprises. Through constructing organization system, taking budget management Committee as the center of it, combing the structured security content of comprehensive budget management in enterprises. Then with a description and decomposition of the strategic goal of county power supply enterprises, Combined the enterprise’s comprehensive budget management system and strategic objectives together closely. Combined with the particularity of the county power supply enterprise, established the capital project budget management system and the cost and expense budget management system, in order to enrich the application mode of our budget management theory in the county power supply enterprise. For the budget management of capital projects, constructed the budget optimization model based on AHP model, and through the recognition and management of the key nodes of capital projects, strengthening budget execution and control. And then emphasizes the completion of the project budget analysis verification. In the cost expenses budget system, constructed a continuous improvement system with "business activities -- the cost chain" as the core, to strengthen control of cost expenses budget. Finally, discusses the construction of evaluation system and enterprise culture of comprehensive budget management in the county power supply enterprise. To gain Double protection--"hard control" and "soft power" to the enterprise budget management system.