本文選題：電網(wǎng)企業(yè) + 戰(zhàn)略導(dǎo)向�。� 參考：《華北電力大學(xué)》2013年碩士論文

【摘要】：論文針對(duì)傳統(tǒng)的預(yù)算管理體制不能適應(yīng)新形勢(shì)發(fā)展智能電網(wǎng)的戰(zhàn)略需要的客觀現(xiàn)狀,構(gòu)建基于戰(zhàn)略導(dǎo)向的電網(wǎng)企業(yè)全面預(yù)算管理體系。依托對(duì)國(guó)內(nèi)外關(guān)于全面預(yù)算管理的現(xiàn)狀的分析,通過對(duì)戰(zhàn)略導(dǎo)向的全面預(yù)算管理的基本理論、企業(yè)預(yù)算與企業(yè)戰(zhàn)略的重要關(guān)系、戰(zhàn)略導(dǎo)向的全面預(yù)算管理的涵義、特征及其技術(shù)手段等基礎(chǔ)理論的研究,以電網(wǎng)企業(yè)中居于核心地位的國(guó)家電網(wǎng)公司為研究對(duì)象,結(jié)合其現(xiàn)有預(yù)算體系存在的問題和弊端,對(duì)建立戰(zhàn)略導(dǎo)向的全面預(yù)算管理制度進(jìn)行了嘗試性的探索。將國(guó)家電網(wǎng)公司的企業(yè)戰(zhàn)略目標(biāo)與其全面預(yù)算管理緊密結(jié)合,初步完成基于戰(zhàn)略導(dǎo)向的電網(wǎng)企業(yè)全面預(yù)算管理循環(huán)體系的研究：依托平衡計(jì)分卡,分別從財(cái)務(wù)、客戶、內(nèi)部流程、學(xué)習(xí)成長(zhǎng)四個(gè)層面全面地描述了國(guó)家電網(wǎng)公司實(shí)現(xiàn)其戰(zhàn)略目標(biāo)的戰(zhàn)略行動(dòng)方案；建立國(guó)家電網(wǎng)公司戰(zhàn)略地圖,為其戰(zhàn)略制定和戰(zhàn)略執(zhí)行之間建立溝通橋梁；將國(guó)家電網(wǎng)公司企業(yè)戰(zhàn)略分解至各個(gè)戰(zhàn)略業(yè)務(wù)單位,將平衡計(jì)分卡與電網(wǎng)企業(yè)的班組和個(gè)人掛鉤,從而完成了作為戰(zhàn)略預(yù)算管理的重要環(huán)節(jié)的預(yù)算目標(biāo)體系的建立及其目標(biāo)的分解。利用平衡計(jì)分卡和戰(zhàn)略地圖,實(shí)現(xiàn)了國(guó)家電網(wǎng)公司企業(yè)戰(zhàn)略到年度預(yù)算的轉(zhuǎn)換,并提出利用作業(yè)分析法完成基礎(chǔ)預(yù)算的編制,從而在原則上基本實(shí)現(xiàn)了戰(zhàn)略導(dǎo)向的預(yù)算編制。在預(yù)算執(zhí)行和控制部分,提出建立基于戰(zhàn)略管理觀理念、全員參與理念、激勵(lì)制度集成理念的預(yù)算管理執(zhí)行分析的內(nèi)部報(bào)告體系。在預(yù)算考核環(huán)節(jié),改變以往重考核輕激勵(lì)的模式,本著運(yùn)行平衡計(jì)分卡、加大考核力度、合理區(qū)分經(jīng)營(yíng)和管理業(yè)績(jī)的基本原則,完備戰(zhàn)略導(dǎo)向的預(yù)算考核和激勵(lì)機(jī)制。在預(yù)算調(diào)整環(huán)節(jié),陳述了預(yù)算調(diào)整的條件及其一般程序。
[Abstract]:Aiming at the fact that the traditional budget management system can not adapt to the strategic needs of developing smart grid in the new situation, the paper constructs a comprehensive budget management system based on strategic orientation for power grid enterprises. Based on the analysis of the present situation of comprehensive budget management at home and abroad, through the basic theory of strategic oriented comprehensive budget management, the important relationship between enterprise budget and enterprise strategy, the meaning of strategic oriented comprehensive budget management, The research on the basic theory, such as characteristics and technical means, takes the State Grid Company, which is the core of the power grid enterprises, as the research object, and combines the problems and drawbacks of its existing budget system. This paper explores the establishment of a strategic-oriented comprehensive budget management system. Combining the enterprise strategic objectives of State Grid Company with its overall budget management, we have preliminarily completed the research on the overall budget management cycle system of power grid enterprises based on strategic direction: relying on the balanced scorecard, respectively from the financial, customer, Internal process, learning and growth four levels of comprehensive description of the State Grid Company to achieve its strategic objectives of strategic action plan, the establishment of the State Grid Company strategic map, for its strategy formulation and implementation of the strategy to establish a bridge between; Decomposing the enterprise strategy of the State Grid Company into various strategic business units, and linking the balanced scorecard with the teams and individuals of the power grid enterprises, Thus, as an important link of strategic budget management, the establishment of budget target system and the decomposition of its objectives are completed. By using the balanced scorecard and the strategic map, the paper realizes the transformation from enterprise strategy to annual budget of State Grid Company, and puts forward that the basic budget can be compiled by using the operational analysis method, so that the strategic oriented budget can be basically realized in principle. In the part of budget execution and control, the internal report system of budget management execution analysis based on the concept of strategic management, the concept of full staff participation and the concept of incentive system integration is put forward. In the link of budget assessment, we should change the former mode of emphasizing assessment and light incentive, strengthen the strength of assessment, reasonably distinguish the basic principle of management and management performance, and complete the budget assessment and incentive mechanism of strategic guidance. In the budget adjustment link, stated the budget adjustment condition and its general procedure.
【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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