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论文编号：	14804
作者编号：	2320213889
上传时间：	2024/6/11 22:16:40
中文题目：	D火力发电企业预算管理优化研究
英文题目：	Research on Budget Management Optimization of D Thermal Power Generation Enterprise
指导老师：	周宝源
中文关键字：	火力发电企业；预算管理；成本管控
英文关键字：	Thermal power generation enterprises; Budget management; Cost control
中文摘要：	近年来，受“双碳”政策影响，光伏、风电等新能源的发展逐渐成熟，传统火力发电行业经营发展受限、盈利压力增大。面对新的发展形势，以强化预算管理为统领，以预算责任目标为经营主线，提升预算管理水平，深入挖掘提质增效空间，进一步提高经营管理效率，打造更具韧性的效益增长模式，是传统火力发电企业持续发展的根本任务。 本案例企业D火力发电企业，是H集团公司下属区域子公司M能源公司的三级基层单位，主要从事发电及供热两项业务。D火力发电企业在实行预算管理的过程中，从粗放地执行二级公司下发的预算责任目标，到参照二级公司预算管理办法主动探索建立适应本企业实际发展的预算管理体系，经历了几年的实践与调整并取得了一定的成效，但在此过程中仍存在一定的问题。本文以预算管理相关理论为指导，立足D火力发电企业发展及预算管理现状，通过收集企业历史数据及相关材料进行分析研究，发现D火力发电企业预算管理存在以下问题：预算编制指标与实际差异大，预算执行过程中成本费用管控不到位，预算分析与调整不及时，预算管理体系及考核机制不完善等问题。在分析上述问题成因的同时，围绕企业经营目标，提出预算管理优化意见，完善预算编制、执行、考核全流程，使D火力发电企业预算管理体系更加有效，达到企业提质增效目标，进而高标准、高质量完成二级公司下达的年度经营绩效责任。
英文摘要：	In recent years, due to the impact of the "dual carbon" policy, the development of traditional thermal power generation industry has been restricted and profit pressure has increased. In this context, the State owned Assets Supervision and Administration Commission has adjusted the performance evaluation of central energy enterprises to guide and promote energy enterprises to pay more attention to improving input-output efficiency, emphasizing more on achieving effective improvement in quality and reasonable growth in quantity, and promoting enterprise development to focus more on profit quality. Facing the new development situation, with strengthening budget management as the leadership and budget responsibility goals as the main line of operation, improving the level of budget management, deeply exploring the space for improving quality and efficiency, further improving operational management efficiency, and creating a more resilient profit growth model are the fundamental tasks for the sustainable development of traditional thermal power generation enterprises. In this case, Company D, a thermal power generation enterprise, is a third level grassroots unit of M Energy Company, a regional subsidiary of H Group Company, mainly engaged in power generation and heating businesses. In the process of implementing budget management, D thermal power generation enterprise has gone through several years of practice and adjustment, from roughly implementing the budget responsibility goals issued by the superior company to actively exploring and establishing a budget management system that adapts to the actual development of the enterprise by referring to the superior company's budget management methods. However, there are still certain problems in this process. This article is guided by the theory of budget management, based on the development and current situation of budget management in D thermal power generation enterprise. Through collecting historical data and relevant materials for analysis and research, it is found that there are the following problems in budget management of D thermal power generation enterprise： significant differences between budget preparation indicators and actual situations, untimely feedback and adjustment of budget execution results, inadequate cost and expense control during budget execution, and incomplete budget assessment system. While analyzing the causes of the above problems, we will propose optimization suggestions for budget management around the company's business objectives, improve the entire process of budget preparation, execution, and assessment, make the budget management system of D thermal power generation enterprise more effective, achieve the goal of improving quality and efficiency, and then complete the annual business performance responsibilities assigned by the superior company with high standards and quality.
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