| During the "13th five-year plan" period,China’s economic growth slows down and the industrial structure is adjusted,so the low-speed growth of electricity consumption will become the norm,while the new installed capacity will continue to increase,and the power supply will continue to exceed the demand.In the new round of electric power system reform,the management of electric power enterprises will face new challenges.Comprehensive budget management is an important management tool for enterprise operation and management.In the current electric power competition environment,the traditional comprehensive budget management has been unable to meet the development needs of enterprises.In order to cope with the fierce market competition,it is necessary to introduce new comprehensive budget management concepts and methods.In terms of measuring the true value creation of enterprises,the importance of EVA is self-evident.Many commonly used financial indicators can reflect the operating conditions of the enterprise from different perspectives,but the opportunity cost of the enterprise’s own capital is not considered.EVA analysis,on the other hand,considers the opportunity cost of all the capital of the enterprise,so it can better reflect the authenticity of the enterprise’s operating results.In recent years,China’s electric power enterprises began to actively explore the application of EVA index in operation and management.The combination of EVA and comprehensive budget management is one of the internal control methods to enhance the market competitiveness of electric power enterprises.In this paper,a large number of literature on EVA and overall budget management are first read and sorted out.On this basis,the necessity of this research is proposed.Secondly,by analyzing the comprehensive budget management theory and EVA theory in detail,this paper finds the combination of the two,and determines the theoretical foothold of the new comprehensive budget management system.Thirdly,by selecting CJ hydropower enterprise as the research object and combining with the actual situation of CJ hydropower enterprise,it analyzes the problems existing in the internal budget system of CJ hydropower enterprise,and proposes the necessity and urgency to solve these problems urgently.Fourth,build a comprehensive budget management framework system for CJ hydropower enterprises based on EVA.The effectiveness index of CJ hydropower enterprise’s overall budget management is clarified by sensitivity analysis.Analytichierarchy process is used to analyze the weight of non-financial indicators of comprehensive budget management of CJ hydropower enterprises,and to improve the internal budget performance evaluation system of CJ hydropower enterprises.Finally,based on the newly constructed comprehensive budget management framework and combined with the internal and external environment of CJ enterprise,the simulation of CJ hydropower enterprise’s comprehensive budget management based on EVA is realized.In addition,Suggestions and measures are put forward to ensure the overall budget management based on EVA.Including management to promote the implementation,improve financial management,strengthen the construction of information sharing platform and other measures.The innovation of this article mainly from the EVA Angle,by studying the CJ hydropower enterprise comprehensive budget management present situation and problems,mainly using sensitivity analysis and hierarchical analysis method,based on the comprehensive budget management system based on EVA was improved,in order to overcome the shortcomings of the traditional budget management,and promote enterprise maintain competitive advantage. |
