Research On Comprehensive Budget Management Of Basic Level Power Industry

As China’s market economic system continuously improved,industry barriers are further broken,the survive pressure of monopoly enterprises is increasing,so enterprises must strive to change its development mode to deal with the fierce market competition.In order to adapt to the change of the market competition,the national electrical network company began to carry out the management change and intensive management of finance.According to the Group’s strategic deployment,the X power supply companyactively change the mode of development,and try best to complete the Group’s budget management work.The degrees of control,execution,scientific and lean of budget improved significantlyby the improving of management,working methods and control measures.Despite the significant enhancement of the X power supply company’s budget management,many problems still exists such as the weak guidance to business budget of financial budget,the quality of budgeting and budget support platform also need to be strengthened.Based on the literature reviews of comprehensive budget management,using case study method,according to the survey of budget management and actual situation of X company,the existing problems and reasons of comprehensive budget management are studied,and propose tobuilding comprehensive budget management of strategic leadingand finance-business combination.The first chapter gives an introduction.The second chapter is literature review.The third chapter introduces the current situation of the national Power Grid Corp and the related system of budget management process,provide directional guidance for the next level of power supply enterprise budget management.The fourth chapter explores the budget management andthe problems existing in the budget management organization system and the implementation,preparation and evaluation of X company’s budget management.The fifthchapteris about opinions and suggestionsfor theX companybudget management according to itsexisting problems and the method of comprehensive budget management.Namely,to seize the main problem exist in the budget management,from the beginning to improve the company’s comprehensive budget management,good financial industry docking,improve the scientific level of budget management system,budget management optimization planning methods,improve the budget difference analysis and evaluation methods.The last chapter is summary and outlook.Based on the research of X power supply company’s budget management practice,we hope to find the common problems of comprehensive budget management and puts forward the corresponding solutions in the grass-roots power supply company,and further provide some reference and experience for the work of comprehensive budget management for other grassroots power enterprises.There are still some deficiencies in the combination of theory and practice analysis,some measures and suggestions also need to go through business practice can be judged,the budget management method innovation also need to be followed,so as to continuouslyprovides recommendations for the budget management improvement of primary power supply units.