价值工程
價值工程
개치공정
Value Engineering
2015年
30期
89-91,92
,共4页
发电企业%预算管理%现状%相关问题%思考
髮電企業%預算管理%現狀%相關問題%思攷
발전기업%예산관리%현상%상관문제%사고
power generation enterprise%budget management%current situation%related problem%reflection
自从“厂网分开、竞价上网”的电力体制改革以来，各发电企业为提升企业竞争力，纷纷推行全面预算管理。经过十几年的实践，全面预算管理对优化资源配置、推进成本管控、实现企业战略等发挥了重要作用，但在实施预算管理过程中，由于种种原因实际效果并不是很理想。本文从电力产品的基本特征入手，通过发电企业全面预算的开展情况的阐述，重点分析电力企业全面预算管理过程中存在的问题，从而提出相应的思考建议。
自從“廠網分開、競價上網”的電力體製改革以來，各髮電企業為提升企業競爭力，紛紛推行全麵預算管理。經過十幾年的實踐，全麵預算管理對優化資源配置、推進成本管控、實現企業戰略等髮揮瞭重要作用，但在實施預算管理過程中，由于種種原因實際效果併不是很理想。本文從電力產品的基本特徵入手，通過髮電企業全麵預算的開展情況的闡述，重點分析電力企業全麵預算管理過程中存在的問題，從而提齣相應的思攷建議。
자종“엄망분개、경개상망”적전력체제개혁이래，각발전기업위제승기업경쟁력，분분추행전면예산관리。경과십궤년적실천，전면예산관리대우화자원배치、추진성본관공、실현기업전략등발휘료중요작용，단재실시예산관리과정중，유우충충원인실제효과병불시흔이상。본문종전력산품적기본특정입수，통과발전기업전면예산적개전정황적천술，중점분석전력기업전면예산관리과정중존재적문제，종이제출상응적사고건의。
Since the power system reform of "separation of factory and network, bidding online", in order to improve enterprise competitiveness, all the power generation enterprises carried out the comprehensive budget management. After years of practice, the comprehensive budget management played an important role on optimizing allocation of resources, advancing the strategy of cost control, implementing enterprise strategies. But in the process of implementing budget management, because of various reasons, the actual effects are not very ideal. From the basic characteristics of electric power products, through expounding the development situation of the comprehensive budget of power generation enterprises, this paper mainly analyzes the existing problems of electric power enterprises in the comprehensive budget management process and puts forward the corresponding suggestions.
