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论文编号：	10641
作者编号：	2120163189
上传时间：	2018/12/7 20:15:37
中文题目：	T发电公司全面预算管理改进研究
英文题目：	Improvement Research on Comprehensive Budget Management in T Power Generation Company
指导老师：	王志红
中文关键字：	全面预算管理；改进；发电企业
英文关键字：	comprehensive budget management; improvement; power generation enterprise
中文摘要：	全面预算管理是一种科学的现代化管理方法，它利用预算将企业战略目标具体化、价值化，用数据的形式体现各级责任中心和个人的权利和责任，全面整合资金、物资、研发、市场渠道等资源，以实现公司经营目标。研究全面预算管理及其应用对于优化企业管理，提升竞争核心优势，同时具有理论意义和应用价值。 目前，我国电力市场化改革持续深入推进，发电行业壁垒逐步打破，发电机组装机容量平稳增长，社会用电量保持平稳增长但增速有所下降，发电这个传统的垄断行业，也在面临着越来越大的竞争压力。T发电公司作为一家中央企业，既承担着提供清洁电力的社会责任，又承担着国有资产保值增值的政治责任和经济责任，在市场形势严峻的情况下，提升内部管理水平显得尤为重要和迫切。 本文以全面预算管理的相关理论作为指导，结合委托代理理论、控制理论、激励理论、战略管理等管理学理论基础，深入分析了T发电公司在现有的全面预算管理中存在的预算编制存在过多博弈、预算目标系统性较差、预算编制方法不能适应管理需求、预算执行偏差较大、预算分析不深入、未对预算管理过程进行考核以及缺乏全员考核激励体制等问题及导致问题的原因。进而提出了对子公司开展专项分析减少博弈、利用边际利润进行整体决策、采用多种适当的预算编制方法、加强预算控制力度、加强预算分析的深度和实效性、实施预算过程考核以及建立全员考核激励机制等改进建议和解决措施。本文力求改进建议和解决措施科学合理，行之有效，能够提升T发电公司全面预算管理水平，同时希望本文对行业内其他发电企业改进自身全面预算管理水平提供一定的参考价值。
英文摘要：	The comprehensive budget management is a scientific modernized management method, it uses the budget to materialize the enterprise strategic goal, the value, manifests the responsibility center and the individual's right and the responsibility in the form of the data, the comprehensive integration funds, the material, the research, the market channel and so on resources, realizes the company management goal. Research on the overall budget management and its application to optimize enterprise management, enhance the core advantages of competition, at the same time has theoretical significance and application value. At present, China's power market reform continues to deepen, the power industry barriers to gradually break down, the unit installed capacity steady growth, social power consumption to maintain a steady growth rate has decreased, power generation this traditional monopoly industry, is also facing greater competition pressure. T Power generation Company as a central enterprise, not only undertakes to provide clean electricity social responsibility, but also undertakes the political responsibility and the economic responsibility which the State-owned assets maintain and adds value, in the market situation is grim situation, the promotion internal management level appears particularly important and urgent. Based on the comprehensive budget management related theory as the guide, combining with the principal-agent theory, control theory, incentive theory, strategic management, and other management theory, deeply analyzes the T power generation company in current existing in the comprehensive budget management of budget there is too much game, less systemic budget target, budget establishment method cannot adapt to demand management, budget execution, budget, analysis of the deflection is not deep, not to examine the process of budget management and the lack of overall performance evaluation incentive system problems and the cause of the problem. And then put forward the subsidiary company to carry out specific analysis to reduce game, the use of marginal profit for the overall decision-making, using a variety of appropriate budgeting method, the depth of the strengthening budget control and budget analysis and assessment of effectiveness, the implementation of the budget process, and to establish the overall performance evaluation incentive mechanism improvement Suggestions and solutions. This paper strives to make Suggestions and solutions scientific, reasonable and effective, which can improve the overall budget management level of T power generation company. Meanwhile, it is hoped that this paper can provide certain reference value for other power generation enterprises in the industry to improve their overall budget management level.
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