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论文编号：	15281
作者编号：	2120223786
上传时间：	2025/3/12 15:23:21
中文题目：	G发电公司全面预算管理优化研究
英文题目：	Research on Optimization of Comprehensive Budget Management of G Power Generation Company
指导老师：	张晓农
中文关键字：	全面预算管理；发电公司；预算优化
英文关键字：	Comprehensive Budget Management; Power Generation Company; Budget Optimization
中文摘要：	全面预算管理是企业的一种科学管理手段，通过对企业的日常经营提前进行规划，可以引导企业的活动与战略目标相匹配，对企业可持续发展有着不可替代的作用。全面预算管理从国外开始发展到现在引入国内，该体系已经逐渐成熟，但是如何能够针对企业自身的特点来进行创新是提升企业核心竞争力的关键因素。 本文研究的G发电公司是一家煤炭企业的二级单位，随着国家对于电力行业的环保要求逐渐提高，电力企业面对外部监管压力的也相应增加，所以企业内部也应该从强化预算管理做起，采用精细化、科学化的管理手段，发挥全面预算的功能，帮助其更好地应对挑战。 本文基于相关国内外研究资料，汇总梳理了全面预算管理有关的理论探究，分析G发电公司在全面预算管理中的不合理现象，发现其存在全面预算管理组织体系和全面预算编制方法有待完善、预算管理信息系统无法满足预算控制的需要、全面预算调整不规范、对非财务指标不够重视、全面预算缺乏有效的考评机制等问题。对现存问题的原因进行分析后，提出了以下优化方案：一是在全面预算编制方面需要完善全面预算管理组织体系、引入滚动预算的编制方法以及细化全面预算编制科目；二是在全面预算执行和控制方面需要提高预算系统的信息化程度、完善预算管理控制体系以及设立预算调整的绿色通道；三是在全面预算考核方面需要设立全面预算考核指标以及实施科学有效的考核机制。帮助G发电公司建立更加科学合理且符合公司未来发展目标的全面预算管理体系，实现公司价值的最大化。
英文摘要：	Comprehensive budget management is a scientific management approach for enterprises. By planning the daily operations of an enterprise in advance, it can guide the activities of the enterprise to align with strategic goals and plays an irreplaceable role in the sustainable development of the enterprise. Since its development abroad and subsequent introduction into China, this system has gradually matured. However, how to innovate based on the characteristics of the enterprise itself is a key factor in enhancing its core competitiveness. The G Power Generation Company studied in this paper is a secondary unit of a coal enterprise. With the gradually increasing environmental protection requirements for the power industry by the state, the external regulatory pressure faced by power enterprises has also increased accordingly. Therefore, the enterprise should start by strengthening budget management, adopt refined and scientific management measures, and give full play to the functions of comprehensive budget to better cope with challenges. Based on relevant domestic and foreign research materials, this paper summarizes and sorts out the theoretical exploration related to comprehensive budget management, analyzes the irrational phenomena in the comprehensive budget management of G Power Generation Company, and discovers that there are problems such as the organization system of comprehensive budget management and the method of comprehensive budget formulation that need improvement, the budget management information system fails to meet the needs of budget control, the adjustment of comprehensive budget is not standardized, insufficient attention is paid to non-financial indicators, and there is a lack of an effective evaluation mechanism for comprehensive budget. After analyzing the causes of the existing problems, the following optimization solutions are proposed: First, in terms of comprehensive budget formulation, it is necessary to improve the organization system of comprehensive budget management, introduce the formulation method of rolling budget, and refine the subjects of comprehensive budget formulation. Second, in the execution and control of comprehensive budget, it is necessary to enhance the informatization level of the budget system, improve the budget management control system, and establish green channel for budget adjustments. Third, in the aspect of comprehensive budget assessment, it is necessary to establish comprehensive budget assessment indicators and implement a scientific and effective assessment mechanism. This will assist G Power Generation Company in establishing a more scientific, reasonable, and comprehensive budget management system that conforms to the company's future development goals and maximizes the company's value.
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