预算管理是供电企业财务管理的核心内容,是现代企业管理的重要手段,越来越受到重视。目前供电企业财务预算仍然存在着一些缺陷,需要相关管理人员运用先进的理念和方法来提高财务预算管理水平。供电企业应将预算管理作为企业管理的指导性工作,通过预算的编制、实施与考核,以及预算管理工作的不断改进,促进企业生产经营目标的实现。 Budget management is the core content of the financial management of power supply enterprises, an important means of modern enterprise management, more and more attention. At present, there are still some shortcomings in the financial budget of power supply enterprises, which require relevant managers to use advanced concepts and methods to improve their financial budget management. The power supply enterprises should take the budget management as the guiding work of the enterprise management, and promote the realization of the goal of production and operation through the preparation, implementation and assessment of the budget as well as the continuous improvement of the budget management.