A Study On Optimization Of Comprehensive Budget Management System Of Power Supply Company In City A

Comprehensive budget management is a very important tool for both enterprises’ daily operation and the management, planning and control of the enterprise, and in enterprise, comprehensive budget management are usually used in the process of strategic management and internal control. The more and more developed financial system, continuing deepened market economic system, and the greatly changed internal and external environment of enterprises have put forward new requirements for the enterprise financial management, as a consequence, comprehensive budget management based on the financial management system is particularly important in giving response to the changes of the macro market environment and challenges.Comprehensive budget management theory is the core of modern enterprise management, which is a series of activities give control, reflection and evaluation to each department budget and to all kinds of financial and non-financial resources, and the comprehensive budget management is also the main management base for enterprise performance evaluation.Through budget management, we can further improve the management level of enterprises and management efficiency. On September 28th,2000, the state economic and trade commission released the state-owned large and medium-sized enterprises to establish modern enterprise system and strengthen the management of the basic specification (trial),which clearly point out the enterprise should establish a comprehensive budget management system, and focus on the cash flow of the production and business operation, give execution, analysis, evaluation of each link of budget establishment, give limit to budget expenditure strictly, minimize capital takes up, ensure repay to the bank loans. Spending in the limitation of budget implements responsible and approval system, capital expenditures above limitation practice the system of collective review and sign. Later, in 2001 and 2002 respectively, the ministry of finance issued Interim measures for state-owned capital and the enterprise financial management and The guidance about enterprise financial budget management, further put forward the enterprise should implement comprehensive budget management, including financial budget management. In 2003, issued The internal accounting control budget standard (draft) etc. As a series of rules and regulations promulgated and implemented, the comprehensive budget management concept has widely promoted in our country, and has stepped into the specification and implementation stage. The outline of state grid corporation of budget management points out the comprehensive budget management is a strategic objectives of one strong three-excellent party construction, and the basic means and methods of three catch a gen. We should gradually establish and perfect the strategic orientation of comprehensive budget management system, paying equal attention to development and benefit, emphasising on the intensive management, performance budgeting for supervision, giving guidance to the budget management. Through a comprehensive budget management pattern, we can make enterprises more systematic, strategic and humanistic, forms the enterprise core competence, help improve the quality of enterprise management and economic benefits.Based on the analysis of international and domestic situation and internal system A municipal power supply company has faced, this paper has come to the necessity and importance of comprehensive budget management of A municipal. From the analysis of power supply enterprises, especially local status of the management of the company’s budget, in view of the current power supply enterprise of some of the problems existing in the comprehensive budget management, draw lessons from the successful experience of the advanced enterprise budget management at home and abroad, puts forward relevant countermeasures, to set up a relatively perfect comprehensive budget management system, to provide scientific and reliable reference for the power supply enterprise, the purpose of which is to promote the development of the comprehensive budget management theory research and practical application, the promotion of the overall management level of power supply enterprises and the core competitiveness, in order to to contribute to the smooth and healthy development of the industry, and hope to have certain reference significance for other industry.