Research On The Comprehensive Budget Management Inshanxi Electric Power Company

With the development of high and new technology developing rapidly in the world, the development of human society is facing new opportunities and challenges。 The rapid development of communication,computer and network technology, the modern enterprise management management concept, management thought, management methods and management techniques have far-reaching implications。With the change and development of world financial environment, the reform of the financial system in China followed, make the financial management of modern enterprises in China are facing new challenges。Establishing and perfecting the system of financial management,must be based on changes in the macroeconomic situation, the construction of financial institutions with economic utility,the implementation of innovative operation system.。Comprehensive budget management is a modern management model to draw on the advanced experience of management of successful enterprise in western developed countries is formed, it to the enterprise internal management system standard and scientific promotion and played a significant role in promoting, can effectively optimize the allocation of resources and enterprise to create the greatest economic benefit.In this paper, combined with my own work experience of budget management in Shanxi electric power company were studied. Shanxi province electric power company’s budget management including budget preparation and approval, budget execution and control, adjustment of the budget, budget analysis, budget evaluation and assessment content, existing problems of the comprehensive budget management objectives and corporate strategy of poor convergence, poor effect of comprehensive budget implementation, budget execution and control mechanism is not perfect, budget evaluation system is not perfect etc. in the work, the main reason is that the company’s budget management system is not perfect, the budget adjustment mechanism and the organization system is not perfect. Based on a lot of literature research, statistical analysis and interview, this paper puts forward, should be in strengthening enterprise resources and operational risk control and the implementation of collaborative business plan and financial budget principle, preparation process, the comprehensive budget management in Shanxi electric power company organization system and performance appraisal system, through the establishment of standards of grading index and the index of evaluation, to calculate the comprehensive budget management optimization system implementation effect, and make the comprehensive budget management optimization system for the implementation of the organization guarantee, system guarantee and human resource guarantee. Hope that through the discussion and analysis of this paper, provides the reference for the implementation of a comprehensive budget management system of Shanxi province electric power company.