【摘要】：隨著社會(huì)的不斷進(jìn)步與經(jīng)濟(jì)的高速發(fā)展,作為我國(guó)支柱產(chǎn)業(yè)的電力行業(yè)更是得到了國(guó)家的高度重視。H電廠是我國(guó)五大發(fā)電企業(yè)之一,面對(duì)如此激烈的競(jìng)爭(zhēng)環(huán)境,要想繼續(xù)占有市場(chǎng)主導(dǎo)地位,僅僅擴(kuò)大業(yè)務(wù)范圍是不夠的,更應(yīng)當(dāng)考慮企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展,對(duì)自身的預(yù)算管理進(jìn)行完善。預(yù)算管理是企業(yè)內(nèi)控的重要管理手段,諸多行業(yè)對(duì)其十分看重,但在具體的實(shí)施過程中,存在著一些不容忽視的問題。其中,預(yù)算管理與戰(zhàn)略脫節(jié)、預(yù)算無法強(qiáng)調(diào)非財(cái)務(wù)指標(biāo)的重要性以及預(yù)算與企業(yè)的業(yè)績(jī)聯(lián)系減弱等問題較為嚴(yán)重。預(yù)算管理存在的實(shí)質(zhì)問題將會(huì)影響企業(yè)的發(fā)展,而戰(zhàn)略是一個(gè)企業(yè)經(jīng)營(yíng)管理的指南針,為了確保企業(yè)的長(zhǎng)遠(yuǎn)利益,H電廠急需實(shí)施戰(zhàn)略預(yù)算管理。 通過分析H電廠的預(yù)算管理現(xiàn)狀,提出了H電廠預(yù)算管理存在的問題,以及實(shí)施戰(zhàn)略預(yù)算管理的必要性。為了實(shí)現(xiàn)戰(zhàn)略預(yù)算管理,首先從構(gòu)建電廠戰(zhàn)略預(yù)算管理模式出發(fā),通過整合組織結(jié)構(gòu)、配置有效地預(yù)算權(quán)限、各職能劃分、戰(zhàn)略目標(biāo)的確定等幾個(gè)方面來保障預(yù)算的執(zhí)行。然后從預(yù)算的編制、執(zhí)行與控制、分析、調(diào)整、考評(píng)與激勵(lì)對(duì)H電廠戰(zhàn)略預(yù)算的編制與實(shí)施進(jìn)行深入研究,最后為了保證戰(zhàn)略預(yù)算管理得以實(shí)施,提出了一些合理的保障措施。實(shí)施戰(zhàn)略預(yù)算管理不僅能夠規(guī)避經(jīng)營(yíng)風(fēng)險(xiǎn),還可以最大限度的降低成本,提高預(yù)算管理的效能和電廠的管理水平,增強(qiáng)企業(yè)的競(jìng)爭(zhēng)力,并且通過結(jié)合企業(yè)的財(cái)務(wù)信息與非財(cái)務(wù)信息,使企業(yè)的戰(zhàn)略目標(biāo)更加具體化,促進(jìn)企業(yè)短期利益和長(zhǎng)遠(yuǎn)利益的平衡,從而有利于企業(yè)的長(zhǎng)期發(fā)展。
[Abstract]:With the continuous progress of society and the rapid development of economy, the electric power industry, as the pillar industry of our country, has been attached great importance to by the country. H Power Plant is one of the five biggest power generation enterprises in our country, facing such a fierce competitive environment. If we want to continue to occupy the dominant position in the market, it is not enough to just expand the scope of business, and we should consider the long-term development of enterprises and improve their own budget management. Budget management is an important management means of internal control of enterprises. Many industries attach great importance to it, but in the concrete implementation process, there are some problems that can not be ignored. Among them, the budget management is out of touch with the strategy, the budget cannot emphasize the importance of the non-financial index and the relationship between the budget and the enterprise's performance is weaker and so on. The essential problems of budget management will affect the development of enterprises, and strategy is a compass of enterprise management. In order to ensure the long-term interests of enterprises, H power plant urgently need to implement strategic budget management. By analyzing the present situation of budget management in H power plant, the problems of budget management in H power plant and the necessity of implementing strategic budget management are put forward. In order to realize the strategic budget management, the implementation of the budget is guaranteed from the following aspects: the construction of the strategic budget management mode of the power plant, the integration of the organizational structure, the allocation of effective budgetary authority, the division of various functions, the determination of the strategic objectives, and so on. Then from the budget preparation, execution and control, analysis, adjustment, evaluation and encouragement of H power plant strategic budget preparation and implementation in-depth study, in order to ensure the implementation of strategic budget management, put forward some reasonable safeguards. The implementation of strategic budget management can not only avoid operational risks, but also minimize costs, improve the efficiency of budget management and the management level of power plants, and enhance the competitiveness of enterprises. And by combining the financial information and non-financial information of the enterprise, the strategic goal of the enterprise is more specific, and the balance between the short-term and long-term interests of the enterprise is promoted, which is beneficial to the long-term development of the enterprise.
【學(xué)位授予單位】：哈爾濱商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F426.61;F406.7

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