Research On The Construction Of Comprehensive Budget Performance Evaluation System Of Power Grid Enterprises Under The Background Of New And Old Kinetic Energy Conversion

As China’s economy has entered a new normal,consumption and the service sector have replaced investment and export as the main driving forces for economic growth.New economy is increasingly contributing to and playing a more important role in economic growth,but traditional industries are still an important support for economic development."Old and new drivers" together constitute the supporting force for economic growth in the context of the new normal.In February 2018,with the approval of the state council,S province successively issued the implementation opinions on major projects to promote the conversion of old and new kinetic energy and the implementation plan for major projects to promote the conversion of new and old kinetic energy,which kicked off the implementation of the conversion of new and old kinetic energy across the province.In March 2015,the CPC central committee and the state council issued several opinions on further deepening the reform of the power system(zhongfa [2015] no.9),marking the launch of a new round of comprehensive reform of the power system.As an important participant in the social activities of national economic development,power grid enterprises play a crucial role in China’s social and economic development and ensuring the people’s well-being.Comprehensive budget management,as a management method closely connected with financial accounting,is of great significance for enterprises to achieve their strategic goals and maintain the healthy and orderly development of enterprises.This paper takes S provincial power company as the research object,and mainly studies the evaluation of comprehensive budget management performance and existing problems of power grid enterprises.Firstly,this paper conducts literature review and brief summary and analysis of relevant theories and empirical contents at home and abroad,and then determines the main research content of this paper as the theoretical basis and empirical reference of this paper.Secondly this paper S province electric power company for on-site interviews and questionnaire survey,from the transformation of development and application of human capital,capital cost,process,quality control,regulation and management perspective of six constructing evaluation index system of comprehensive budget management,and then use the fuzzy evaluation method to evaluate analysis,draw the conclusion: among the six aspects of the current selection,transformation development and application of human capital and capital scoring relatively reasonable,process,quality control,regulation and cost management three aspects of score weighting is relatively low.Finally,combined with the research results of this paper and the current situation of comprehensive budget management of power grid enterprises,put forward policy recommendations.The contribution of this paper is to build a set of power grid enterprise evaluation system to adapt to the new situation of the conversion of old and new kinetic energy,and to make the overall evaluation of the implementation effect of power grid enterprise budget management more targeted.At the same time,under the background of the transformation of old and new drivers,the comprehensive budget management performance of S province electric power company is evaluated,providing a demonstration role for the same industry or cross-industry enterprises implementing comprehensive budget management.