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全面预算管理是现代供电企业不可或缺的重要管理模式,对企业提升战略管理能力、合理配置企业资源、有效管理经营风险、提高收入及控制成本、实现目标激励约束等都有着十分重要的作用。本文主要从分析基层供电企业全面预算的实际情况出发,剖析其中存在的问题,并从全面预算的编制、执行、分析、考核等几个方面进行探讨,对深化基层供电企业预算管理提出了一些思路和想法。笔者认为通过加强全面预算管理理念的宣贯、实现全面计划与全面预算的有效衔接、强化预算分解执行、建立激励约束机制等措施,基层供电企业的预算管理一定能取得更好的经济效益和社会效益。
Comprehensive budget management is an indispensable and important management mode for modern power supply enterprises. It plays an important role in enhancing strategic management capabilities, allocating enterprise resources rationally, managing operational risks effectively, raising revenue and controlling costs, and achieving target incentive constraints. Based on the analysis of the actual situation of the overall budget of the grass-roots power supply enterprises, this article analyzes the existing problems and discusses the preparation, implementation, analysis and assessment of the overall budget, and puts forward some ideas to deepen the budget management of the grass-roots power supply enterprises And ideas. The author believes that the budget management of the grass-roots power supply enterprises will surely achieve better economic benefits and society by strengthening the propaganda of the comprehensive budget management concept, realizing the effective connection between the overall plan and the overall budget, strengthening the implementation of the budget decomposition and establishing the incentive and restraint mechanism benefit.