【摘要】：企業(yè)預(yù)算管理，是預(yù)算管理在企業(yè)實體領(lǐng)域的一個重要應(yīng)用。隨著現(xiàn)代企業(yè)制度的不斷完善和發(fā)展，在企業(yè)管理過程中發(fā)揮著越來越重要的作用。面對復(fù)雜的經(jīng)營環(huán)境，山西省電力公司推進電網(wǎng)發(fā)展方式和公司發(fā)展方式轉(zhuǎn)變，認真貫徹落實國家電網(wǎng)公司的決策部署，積極貫徹預(yù)算管理工作要求，在探索中積累經(jīng)驗，在實踐中不斷進步。通過各項預(yù)算管控措施，公司預(yù)算的調(diào)控力、執(zhí)行力和科學化、精益化水平明顯提升。盡管預(yù)算管控能力顯著增強，但在預(yù)算管理中還存在財務(wù)預(yù)算對業(yè)務(wù)預(yù)算的指導(dǎo)力度不大、預(yù)算編制質(zhì)量需進一步提高、預(yù)算平臺的支撐作用有待加強等問題。本文運用理論分析與案例剖析相結(jié)合的方法，立足工作實際，在梳理預(yù)算管理國內(nèi)外研究概況和發(fā)展趨勢的基礎(chǔ)上，針對山西省電力公司預(yù)算管理工開展的情況，結(jié)合企業(yè)實際產(chǎn)業(yè)特點，，運用比較分析法、實證分析法等方法，對山西省電力公司預(yù)算管理中出現(xiàn)問題的原因進行了分析，并提出山西省電力公司應(yīng)以企業(yè)戰(zhàn)略為導(dǎo)向、以現(xiàn)金流量為核心不斷完善預(yù)算管理體系，以長期戰(zhàn)略為導(dǎo)向確定年度預(yù)算，重視現(xiàn)金流控制，完善預(yù)算編制流程，優(yōu)化預(yù)算編制方法，不斷提高信息化在預(yù)算管理中的應(yīng)用水平和支撐作用，希望本文提出的完善預(yù)算管理體系的思路與對策，能促進山西省電力公司預(yù)算管理更上一個臺階。
[Abstract]:Enterprise budget management, is an important application of budget management in the field of enterprise entities. With the continuous improvement and development of modern enterprise system, it plays a more and more important role in the process of enterprise management. In the face of the complex operating environment, Shanxi Electric Power Company promotes the transformation of the power grid development mode and the company development mode, conscientiously implements the decision-making and deployment of the State Power Grid Company, actively implements the requirements of budget management, and accumulates experience in the exploration. Continuous progress has been made in practice. Through various budget control measures, the company's budget control power, execution and scientific, lean level significantly improved. Although the ability of budget control is greatly enhanced, there are still some problems in budget management, such as the guidance of financial budget to operational budget, the quality of budget preparation, and the supporting function of budget platform need to be strengthened. This paper uses the method of combining theoretical analysis and case analysis, based on the work practice, on the basis of combing the research situation and development trend of budget management at home and abroad, aiming at the development of budget management in Shanxi Electric Power Company, Based on the characteristics of enterprises' actual industry, this paper analyzes the causes of the problems in the budget management of Shanxi electric power companies by the methods of comparative analysis and empirical analysis, and puts forward that Shanxi electric power companies should take the enterprise strategy as the guidance, and puts forward that Shanxi electric power companies should take the enterprise strategy as the guidance. Taking the cash flow as the core, constantly improving the budget management system, taking the long-term strategy as the guidance to determine the annual budget, paying attention to the cash flow control, perfecting the budget preparation process, optimizing the budget preparation method, In order to improve the application level and supporting role of informatization in budget management, we hope that the ideas and countermeasures put forward in this paper can promote the budget management of Shanxi Electric Power Company to a higher level.
【學位授予單位】：武漢紡織大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F426.61;F406.72

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