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对火力发电企业而言,在传统的经营管理模式中,企业管理主要侧重于安全生产,预算编制主要以财务指标为主,各项费用、指标侧重于事后统计分析。生产、经营活动相互割离,管理相对粗放,难以适应企业精细化管理的要求。而实施全面预算管理,可以使预算编制更具系统性、科学性,使预算执行更具权威性、规范性,从而实现预算控制的实时性、准确性和预算考核的可控性与有效性。
For thermal power generation enterprises, in the traditional operation and management mode, enterprise management mainly focuses on safety production. The budget mainly consists of financial indicators, and all the costs and indicators focus on ex-post statistical analysis. Production, business activities cut off each other, the management is relatively extensive, it is difficult to adapt to the requirements of sophisticated management of enterprises. The implementation of overall budget management can make the budget preparation more systematic and scientific, and make the budget execution more authoritative and normative so as to realize the real-time budget control, accuracy and the controllability and effectiveness of the budget assessment.