全面预算管理在发电企业的应用研究

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1、TheResearchonApplicationofComprehensiveBudgetManagementinElectricPowerEnterprisesWangbaozhiDirectedbyProf．ZhaoZhenzhiAbstractComprehensivebudgetmanagement(CBM)emergedintheearly20thandbecamethemainmethodforinternaladministrationcontrolofenterprises．Inthewesterndevelopedcou

2、ntry，ithasbeenspreadwidelyandbecomeoneofthesignificantcomponentsforinternaladministrationsystemofenterprises．ButbudgetmanagementappearsSOlateinourcountryasanewmanagementconcept，therestillexistssomemisunderstandingsonthemeanings，theeffectivenessandthefoundationsofbudgetman

3、agementbothintheoryandpracticefield，whichgreatlyrestrictit’Sfunctioninthefieldofenterprisemanagement．electricpowerenterprisewasregulatedtoomuchbythenationinthepastplannedeconomytime．While“PricecompetitiontotheGrid’’hasbeeometheirresistibletrendswithreformsofelectiecpowers

4、ystemandtheentrancetoWTOofChina．Moreandmoreelectricpowerenterprisesareturningto‘'budgetmanagement’’from‘‘scheme’’todealwiththecomingmarketcompetitionandincreasetheircorecompetitiveabilities．expatiationisdonefirstontherealityofdomesticandabroadbudgetmanagementtoanalyzethen

5、ecessityforeleetricpowerenterprisetoimplementcomprehensivebudgetmanagement(CBM)andexplainthecorrespondingtheories．Thentheactualitiesandmainproblemsofbudgetmanagementinelectricpowerenterpriseareanalyzed，institutionsandsystemforCBMaredesignedfromcompilingprocedures，methodsa

6、ndformatsofCBM．Atlast，anexampleofbuduetmanagementinyear2006ofoneeleetricpowerenterpriseisgiventointroducetheapplicationofCBMandgivecountermeasuresandadvicetoimproveCBMwiththeimplementationresultofCBM．Withthematurityandenlargementofmodementerprisescale，budgetmanagement，whi

7、chactsasanimportantmanagementsystemtopromotethedevelopmentofenterprise，hasalreadygotextensiveaRentioninthetheoryandindustryfieldsbecauseofitscapabilityinthestandardizationofenterprisebehaviorsandthestrengtheningofenterpriseinteriorcontr01．Thepurposeofthisarticleistodrawth

8、eoutlineofCMBsystemforeleetricpowerenterprisesbyilluminatingthewholeapplicationprcessofCMB，andhe