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论文编号：	5351
作者编号：	2220110254
上传时间：	2013/6/6 18:31:07
中文题目：	基于EVA的全面预算管理研究——以A供电公司为例
英文题目：	The research of total budget management based on EVA——As A power supply company an example
指导老师：	程新生
中文关键字：	全面预算管理；经济增加值；价值管理；供电企业
英文关键字：	Total budget management；Economic value added；Value management；Power supply enterprises
中文摘要：	我国从1997年开始电力体制改革，2002年实现电厂与电网分离，2010年建立电厂与电力用户直接进行交易的零售竞争型电力市场，逐步实现我国电力市场从垄断结构向竞争结构的转变。供电企业要在竞争中生存并发展，就必须努力提升企业的管理水平，以达到降低成本、增加利润、创造价值的目的。实施全面预算管理是国家电网公司与各级电力公司提高管理水平的重要措施，但其管理的效果如何，在很大程度上还取决于基层供电企业的执行结果。2010年国资委开始正式对中央企业实行“经济增加值(EVA)”指标考核，但从执行情况来看，很多电力公司，只是将考核指标停留在数值计算上，没有达到国资委想向中央企业传达发展要从单纯追求规模向价值创造转变这一信息的目的。本文在以上企业管理及考核指标的目标驱动下，研究基于EVA的全面预算管理及其对我国国有企业管理方式转变、管理观念转变的现实意义。本文通过对国内外关于EVA和全面预算管理的研究现状，提出将EVA与全面预算管理进行融合形成一套新的全面预算管理的模式。并通过EVA对价值创造能力的改进、对企业资源分配的改进、对委托代理关系的改进、对预算环境变化适应性改进四个方面说明基于EVA的全面预算管理能够形成更为科学的全面预算管理目标、能够提高对资本预算的重视、能够提供更为合理的评价指标，最终有助于引导管理者更加关注企业长期价值的创造，有利于企业长期价值最大化的持续改进。本文对基于EVA的全面预算管理体系设定了一套以EVA为核心，以全面预算管理为支撑的价值管理体系，这一体系建设遵循价值创造、激励、时效性、系统性的原则，并具备全面预算的规划、控制、协调、评价职能。从而使价值管理和价值创造贯穿于基于EVA的全面预算管理的过程中，使预算管理成为价值管理的有效工具。深化和提升了传统预算管理的职能。文章通过对A供电公司历史沿革介绍及对其预算管理出现问题原因剖析，将上述基于EVA的全面预算管理体系在A供电公司进行了实施，通过实施前后效果分析对比，印证了EVA的引入对预算管理的改良作用，使预算管理走上价值管理之路，实现与企业根本目标对接，从而更加丰富和完善了预算管理作为管理工具的职能和效用。最后对研究结论进行了总结。认为基于EVA的全面预算管理模式更能反映和衡量预算管理过程中企业创造的实际价值。EVA作为业绩评价的核心指标可以克服传统方法制定的管理目标缺陷。因此，将传统预算管理模式向基于EVA的全面预算管理过渡更有利于企业长远发展和企业战略目标的实现。同时，对EVA存在的问题及实施过程中应注意的事项进行了说明。
英文摘要：	Our country electric power system reform since 1997, 2002, realize the separation of power plants and power grid, established in 2010, power plants and power users directly traded retail competitive electricity market, gradually realize our country electric power market from monopoly to competition structure transformation. Power supply enterprises to survival and development in the competition, we must strive to improve enterprise management level, in order to achieve the purpose of reduce cost, increase profits, create value. Implementation of total budget management is the national power grid companies and power companies at different levels to improve the management level of important measures, but its management, to a large extent also depends on the execution results at the grass-roots level power supply enterprises. Of the central SASAC started formally in 2010 enterprises "economic value added (EVA)" index evaluation, but from the implementation, a lot of electric power company, just to stay in numerical calculation, assessment index does not meet SASAC wants to convey to the central enterprise development from the simple pursuit of scale to value creation. The purpose of this information This article in enterprise management and assessment indicators target driven, research based on total budget management of EVA and the change of Chinese State-owned enterprise transformation, management of practical significance. Based on the research status about EVA and total budget management at home and abroad, put forward to EVA and total budget management to form a new total budget management pattern. And through the EVA to the value creation ability improvement, the improvement of allocation of resources to the enterprise, and the improvement of principal-agent relationship, change of budget environment adaptability improve four aspects that total budget management based on EVA can form a more scientific total budget management goal, can improve to the attention of the capital budget, can provide more reasonable evaluation index, finally help to guide the managers pay more attention to the enterprise long-term value creation, is advantageous to the enterprise long-term value maximization of continuous improvement. In this paper, the total budget management system based on EVA set a set of EVA as the core, supported by a total budget management in the value of the management system, the system construction of value creating, motivating, timeliness, systematic principle, and has total budget planning, control, coordination, and evaluation functions. Which based on EVA value management and value creation through the total budget management in the process of making budget management the effective value management tool? Deepen and upgrade the traditional budget management functions. Based on A power supply company's historical evolution and the budget management problems on the reason analysis, to the total budget management system based on EVA implementation has been carried out in A power supply company, through the effect before and after the contrast analysis, confirms the introduction of EVA for the amelioration of budget management, budget management to value management, realize fundamental goal with the enterprise docking, thus more rich and perfect budget management as a management tool functions and utility. Finally, research conclusions are summarized. Believes that the total budget management mode based on EVA can reflect and measure of budget management in the process of enterprises to create real value. EVA as the core of performance evaluation indicators can overcome the traditional method for defect management target. Therefore, the traditional budget management mode to the total budget management based on EVA transition more conducive to long-term development of enterprises and enterprise strategic target realization. At the same time, the existing problems and to EVA items should be paid attention to in the implementation process.
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