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在我国市场经济制度的不断完善之下,市场对企业价值越发注重,发电企业中传统预算方式一直是成本费用支出控制工具,但在新形势下暴露出了多种管理与控制上的弊端与风险。在这种情况下,全面预算管理应用而生,成为企业实现经营目标、战略目标的一种重要手段。本文就以价值导向的发电企业全面预算管理体系构建进行了论述,旨在为发电企业实现企业价值与全面预算管理的直接联系,提高企业管理书评提供借鉴。
Under the constant improvement of the market economy system in our country, the market pays more and more attention to the enterprise value. The traditional mode of budget in the power generation enterprises has always been the control tool of cost and expense expenditure. However, in the new situation, it has exposed many drawbacks and risks in management and control . Under such circumstances, the application of comprehensive budget management is an important means for enterprises to achieve their business objectives and strategic objectives. This article discusses the construction of a value-oriented comprehensive budget management system for power generation enterprises, aiming to provide reference for power generation enterprises to realize the direct connection between enterprise value and overall budget management and improve the book reviews of enterprise management.