供电公司在费用预决算方面长期存在着不协调、不协同现象,由此产生内控风险,导致资源无效配置,本文运用彼特.德鲁克目标管理理论,理论联系实际,解决过程管理信息不对称问题,有效运用正面激励,实现管理权力下放,激发责任部门自主管理的能动性,推进责任部门定期自我评价,自检自查,自我调整,进而推进管控目标的有效实现。 As a result, the power company has long-term uncoordinated and uncooperative phenomena in the final accounts of expenses, resulting in the risk of internal control and inefficient allocation of resources. This paper uses Peter Drucker’s goal management theory, theory and practice to solve the asymmetry of process management information Issue, effective use of positive incentives, the decentralization of management to stimulate the initiative of the responsible departments to promote self-evaluation of the responsible departments to promote regular self-inspection, self-examination, self-adjustment, and thus promote the effective implementation of control objectives.