| Budget management has become the basic means of modern enterprise management with its comprehensive management functions such as planning, control, encouragement and evaluation. The integration of the management thinking and practice of financial integration into the budget management, can further play the function and role of budget management. Electric power industry is the basic industry of national energy security and national economy. With the further reform of the national electricity market, the power generation enterprises are facing a more severe competitive environment. The construction of the budget management system can help to improve the level of budget management, promote the growth of enterprise value and improve the operating efficiency,and ensure the realization of strategic objectives.After reading lots of financial sector integration, budget management based on the relevant literature, summarizes the domestic and foreign research dynamic budget management, financial sector integration, after combing the basic theory of budget management and financial sector integration,summarizes the development process of budget management of power enterprises,analysis of the existing power plants the current budget management system problems.Aiming at the existing defects of power generation enterprise industry characteristics,business characteristics and the current budget management system, design the framework of power generation enterprise financial sector integration and budget management system, and from the organization system, index system, reporting system, the preparation system, control system, evaluation system and other aspects of the financial sector integration of the budget management system design. This effect is expected to implement financial sector integration of the budget management system of power generation enterprises, can effectively solve the existing budget management system of financial business and financial services, light touch, business penetration and financial sector integration degree is not enough etc.Based on the current theory and practice of budget management, financial sector integration research and practice, further study of this paper, aiming at the defects and problems existing in the current electric power enterprise budget management system, put forward the solution for the design and implementation of financial sector integration of the budget management system. In the organization of budget management system, the design of three levels of responsibility center, compatible with the three control mode of current generation by the group; in the aspect of the system, budget management system,index system, reporting system, designed the business and financial and end longitudinal,transverse to the edge of the system as well as indicators and reporting system in the budget; according to the preparation, properties and characteristics of budget index,designed the system of effective methods to improve scientific budgeting; budget control,design factors of income generation and coal cost analysis of the total factor closed-loop profit oriented model, analysis model, profit sensitivity analysis model and target profit control model, improve the permeability of the business in the budget management;appraisal of the budget, put forward appraisal profit concept, the standard Control means and enterprises according to the law, two gold cleaning, loss making enterprises of special treatment, inefficient disposal of assets, increase revenue and other management requirements into one, fully embodies the management idea and examination oriented,comprehensive budget assessment and enhance the pertinence and effectiveness of the budget assessment for effectiveness.The research results and conclusions of this paper not only provide guidance for the construction of the budget management system based on the financial integration of the power generation enterprises, but also provide the reference for the specific implementation. |
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