在完全市场化的企业,资金是企业财务管理的核心,而在天然垄断的企业,尤其是可控变动成本率很低的县供电企业,预算才是财务管理的核心。但是,目前的预算是县供电企业的泡泡糖:汇报时嚼一嚼——开始还有点甜,后面就没味道了;预算下达、决算上报时,吹个泡泡——想要多大就多大。因而,做好县供电企业预算的编制与执行,显得尤为重要 In fully market-oriented enterprises, capital is the core of enterprise financial management. In natural monopolies, especially in county-level power supply enterprises with very low variable cost rates, the budget is the core of financial management. However, the current budget is the county bubble gum company: chewing a chew when reporting - the beginning of a little sweet, there is no taste behind; budget issued, when the final report, blowing a bubble - how much you want. Therefore, it is very important to do well in compiling and implementing the budget of county power supply enterprises