Research On The Lean Management Of The Cash Budget Of The County Power Supply Enterprises And The Optimization Management Strategy

Since the beginning of twenty-first Century, the united states and europe and other countries broke out the debt crisis, some international famous transnational enterprises are in deep financial risk, financial crisis or financial bankruptcy because of the fracture of the debt chain and capital chain. One important reason is that the enterprise lose responsibility, oversight, miscalculation, out of control directly or indirectly in control and management of cash flow, which is the most important economic resources.With the rapid development of social economy in our country, China’s power grid enterprises achieve leapfrog development. The scale of capital movement are rapidly expanding and the frequency of flow change are also increasing in the daily management activities of the enterprise. However, many county-level power supply enterprises in their development has encountered a series of management defects and control failure and other abnormal phenomenon. It is a very urgent and important issue to study how to strengthen the management of cash budget, to prevent the cash risk and to raise the efficiency of the use of funds of the power supply company at the county level, which is placed in front of the power enterprise management.In this paper, the cash budget management of the county power supply enterprise is studied. First, based on the analysis of the theory of cash flow management and the present situation of the management of the cash budget at home and abroad, this paper conducted a study on theoretical basis and practical motivation of the lean management of the cash budget of the county power supply enterprises in China,and put forward the common problems in the management of cash flow in the county power supply enterprises. Then, with the financial analysis, information technology tools and other economic tools, the historical cash flow data of A county power supply company and B county power supply company were deeply analyzed. And discovered the characteristic and the wave rule of the cash flow of the county power supply company, summarize the existing problems of budget management, and analysis of internal and external reasons of related problems.Then, design a suitable model for calculating cash flow of power supply enterprise at county level, and provide sufficient basis for future cash flow planning. Finally, this paper puts forward the countermeasures to strengthen the management of cash flow in the county power supply enterprises.Hope to play a guiding role in the development of power supply enterprises at the county level.