發(fā)布時間：2018-06-02 13:50

  本文選題：供電企業(yè) + 沈陽供電公司��； 參考：《吉林大學(xué)》2013年碩士論文

【摘要】：供電企業(yè)是一類特殊的企業(yè)，供電企業(yè)能否正常運行直接關(guān)系到生產(chǎn)生活能夠順利進(jìn)行，由于供電企業(yè)大多為國有企業(yè)，其在財務(wù)管理方面與其他企業(yè)有一定的不同，本文就供電企業(yè)的全面預(yù)算管理改進(jìn)方案進(jìn)行了探討。 供電企業(yè)推行全面預(yù)算管理對企業(yè)發(fā)展具有十分重要的意義。企業(yè)預(yù)算管理是在企業(yè)戰(zhàn)略目標(biāo)的指引下，通過預(yù)算編制、執(zhí)行、控制、評估等一系列活動，提高企業(yè)管理水平和經(jīng)營的效率，提升企業(yè)價值的一種管理方法。有利于企業(yè)適應(yīng)市場經(jīng)濟(jì)的發(fā)展，有利于企業(yè)更好地進(jìn)行財務(wù)管理，有利于企業(yè)合理有效地進(jìn)行資源配置，有利于降低企業(yè)的生產(chǎn)經(jīng)營風(fēng)險，有利于提高企業(yè)的經(jīng)濟(jì)效益等。 供電企業(yè)預(yù)算管理的執(zhí)行對企業(yè)發(fā)展發(fā)揮著巨大的作用，但是在實際應(yīng)用中，仍然存在著一定的問題，比如全員預(yù)算管理意識不足，預(yù)算管理規(guī)劃性不足，預(yù)算管理體系不夠完善，，預(yù)算管理信息化手段不足，缺乏合理的預(yù)算指標(biāo)體系以及預(yù)算指標(biāo)考核體系等，這些都嚴(yán)重影響著企業(yè)財務(wù)管理的發(fā)展，企業(yè)必須在實踐中探索預(yù)算管理的改進(jìn)方法，提高企業(yè)運行效率，降低生產(chǎn)經(jīng)營成本，為企業(yè)創(chuàng)造更多的價值。 沈陽供電公司要改善目前預(yù)算管理中存在的問題，首先要增強(qiáng)全員的預(yù)算管理意識，讓全體員工從根本上意識到全面預(yù)算管理的重要性，經(jīng)常舉辦預(yù)算管理講堂，讓員工及管理人員深入了解預(yù)算管理知識；其次，要對預(yù)算管理的全過程進(jìn)行管理，根據(jù)項目管理的基本過程，將全面預(yù)算管理分為幾個階段進(jìn)行管理，包括啟動階段、計劃階段、實施控制階段、收尾階段。在這幾個階段都要做好預(yù)算管理工作，才能保證整個預(yù)算管理過程的合理順利進(jìn)行；再次建立合理的預(yù)算管理制度及組織體系是對全面預(yù)算管理的基本保障；另外完善預(yù)算管理考評體系也是全面預(yù)算管理的重中之重，通過對預(yù)算管理進(jìn)行考評，加強(qiáng)對預(yù)算管理工作的監(jiān)控，保證各個步驟都合理有效地進(jìn)行；建立完善的預(yù)算管理信息系統(tǒng)也是預(yù)算管理工作的重要內(nèi)容，沈陽供電公司改變以往只有預(yù)算執(zhí)行的弊端，將預(yù)算管理從計劃到考評都列入信息系統(tǒng)中。最后，人才是企業(yè)發(fā)展的核心力量，要建立健全全面預(yù)算管理體系，必須通過企業(yè)的培養(yǎng)以及照片選拔專業(yè)性強(qiáng)、綜合素質(zhì)高的人才，幫助企業(yè)更好的發(fā)展。 通過一系列的改進(jìn)方案，企業(yè)在財務(wù)管理方面有了很大的進(jìn)步，對提高企業(yè)的經(jīng)濟(jì)效益有著重要的作用。企業(yè)在今后的發(fā)展中，應(yīng)該更加注重管理方式的改進(jìn)，真正提高企業(yè)的運營效率。
[Abstract]:Power supply enterprises are a special kind of enterprises. Whether power supply enterprises can run normally is directly related to the smooth progress of production and life. Because power supply enterprises are mostly state-owned enterprises, they are different from other enterprises in financial management. This paper discusses the improvement scheme of overall budget management in power supply enterprises. The implementation of comprehensive budget management in power supply enterprises is of great significance to the development of enterprises. The enterprise budget management is a kind of management method under the guidance of the enterprise strategic goal, through a series of activities, such as budget making, execution, control, evaluation and so on, to improve the management level and the management efficiency of the enterprise, and to enhance the enterprise value. It is beneficial for enterprises to adapt to the development of market economy, to carry out better financial management, to allocate resources reasonably and effectively, to reduce the risks of production and management, and to improve the economic benefits of enterprises. The implementation of budget management in power supply enterprises plays a great role in the development of enterprises, but in practical application, there are still some problems, such as the lack of awareness of budget management, the lack of planning of budget management. The budget management system is not perfect, the information means of budget management is insufficient, the reasonable budget index system and budget index assessment system are lacking, all of these seriously affect the development of enterprise financial management. In practice, enterprises must explore the methods of improving budget management, improve the efficiency of operation, reduce the cost of production and management, and create more value for enterprises. In order to improve the problems existing in the current budget management in Shenyang Power supply Company, first of all, it is necessary to strengthen the whole staff's awareness of budget management, so that all the staff can fundamentally realize the importance of comprehensive budget management, and often hold budget management lectures. The whole process of budget management should be managed. According to the basic process of project management, the overall budget management should be divided into several stages, including the start-up stage. The planning phase, the implementation control phase, the final stage. In order to ensure the reasonable and smooth progress of the whole budget management process, the establishment of a reasonable budget management system and organization system is the basic guarantee for the overall budget management. In addition, improving the budget management evaluation system is also the most important part of the overall budget management, through the budget management evaluation, strengthen the monitoring of budget management, to ensure that all steps are reasonable and effective; The establishment of a perfect budget management information system is also an important part of budget management. Shenyang Power supply Company has changed the disadvantages of only budget execution in the past and included budget management in the information system from plan to evaluation. Finally, talent is the core force of enterprise development. In order to establish and perfect the comprehensive budget management system, we must select the talents with strong specialty and high comprehensive quality through the cultivation of enterprises and the selection of high quality talents, so as to help the enterprises to develop better. Through a series of improvement schemes, enterprises have made great progress in financial management, which plays an important role in improving the economic benefits of enterprises. In the future development, enterprises should pay more attention to the improvement of management mode and improve the operation efficiency of enterprises.
【學(xué)位授予單位】：吉林大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.61

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本文編號：1968991