本文選題：火電施工項(xiàng)目　切入點(diǎn)：全面預(yù)算管理　出處：《華北電力大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：預(yù)算管理已經(jīng)成為現(xiàn)代企業(yè)不可或缺的重要管理模式,全面預(yù)算管理具有計(jì)劃、溝通與協(xié)調(diào)、監(jiān)督與控制、評(píng)價(jià)與激勵(lì)等功能,通過(guò)這些功能,對(duì)企業(yè)的生產(chǎn)經(jīng)營(yíng)活動(dòng)等進(jìn)行預(yù)測(cè)、控制。作為關(guān)系國(guó)家能源安全和國(guó)民經(jīng)濟(jì)命脈的火電施工企業(yè),以承擔(dān)火力發(fā)電廠的施工為核心業(yè)務(wù),為經(jīng)濟(jì)社會(huì)發(fā)展提供堅(jiān)強(qiáng)的電力保障,將全面預(yù)算管理理念應(yīng)用到火電施工企業(yè)和火電施工項(xiàng)目中去是必要的也是必然的。 為了構(gòu)建符合我國(guó)火電施工項(xiàng)目的全面預(yù)算管理體系,首先,對(duì)我國(guó)火電施工項(xiàng)目的內(nèi)外部環(huán)境進(jìn)行深入的分析,在對(duì)外部環(huán)境的分析包括電力體制改革、火電建設(shè)現(xiàn)狀以及火電施工企業(yè)面臨的挑戰(zhàn)等方面；對(duì)于內(nèi)部環(huán)境主要從火電施工企業(yè)概況、火電施工企業(yè)價(jià)值鏈、財(cái)務(wù)服務(wù)價(jià)值鏈等方面進(jìn)行分析,并給出了推行預(yù)算管理對(duì)火電施工項(xiàng)目及企業(yè)的重要意義。然后分析了我國(guó)火電施工項(xiàng)目預(yù)算管理的現(xiàn)狀,從預(yù)算管理業(yè)務(wù)、預(yù)算編制、預(yù)算外項(xiàng)目的審批與控制、預(yù)算調(diào)整、營(yíng)運(yùn)收支預(yù)算和現(xiàn)金流預(yù)算、預(yù)算控制與經(jīng)營(yíng)業(yè)績(jī)分析、預(yù)測(cè)與控制等方面進(jìn)行全面的分析。接下來(lái)對(duì)火電施工項(xiàng)目預(yù)算管理體系進(jìn)行了改進(jìn)；最后以懷化駿泰紙安裝工程為例分析本文構(gòu)建的火電施工項(xiàng)目全面預(yù)算管理體系的應(yīng)用情況,結(jié)果表明懷化駿泰紙安裝工程實(shí)施全面預(yù)算管理體系后不但提高了管理效率而且降低了預(yù)算超支的風(fēng)險(xiǎn)和工程延遲竣工的風(fēng)險(xiǎn)。
[Abstract]:Budget management has become an indispensable and important management mode for modern enterprises. The overall budget management has the functions of planning, communication and coordination, supervision and control, evaluation and encouragement, etc. Forecasting and controlling the production and operation activities of enterprises. As thermal power construction enterprises concerned with the national energy security and the lifeblood of the national economy, they take the construction of thermal power plants as the core business, It is necessary and inevitable to apply the concept of comprehensive budget management to thermal power construction enterprises and thermal power construction projects. In order to build a comprehensive budget management system in line with the construction projects of thermal power plants in China, first of all, the internal and external environment of thermal power construction projects in China is deeply analyzed, including the reform of the power system in the analysis of the external environment. The status quo of thermal power construction and the challenges faced by thermal power construction enterprises are analyzed, and the internal environment is mainly analyzed from aspects such as the general situation of thermal power construction enterprises, the value chain of thermal power construction enterprises, the value chain of financial services, and so on. The significance of implementing budget management to thermal power construction projects and enterprises is given. Then, the present situation of budget management of thermal power construction projects in China is analyzed, including budget management business, budget preparation, examination and approval and control of extra-budgetary projects, budget adjustment, etc. The budget of operating income and expenditure and cash flow budget, budget control and operating performance analysis, forecast and control are analyzed comprehensively. Then, the budget management system of thermal power construction project is improved. Finally, taking Huaihua Juntai Paper installation Project as an example, the paper analyzes the application of the overall budget management system of the thermal power construction project. The results show that the implementation of the total budget management system not only improves the management efficiency but also reduces the risk of budget overspending and the risk of delayed completion of the project.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.61

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