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当前我国电力企业发展迅速,企业规模不断扩张,在企业飞速发展的阶段,不仅需要考虑盈利问题,还需要面对企业扩张和基础建设带来的成本增加问题以及员工成本提升等问题,这些都需要通过企业对自身进行合理的财务评估以及投资评估来实现。因此,在电力企业施行企业财务预算管理工作有助于从决策环节降低企业发展风险,提高企业竞争力。企业财务预算是从事前控制的角度出发,对企业的工作业绩、财务状况进行预订,并通过考核机制促进企业完成预算目标,进而实现对企业发展步伐的掌控。本文通过财务预算、电力企业财务预算的现状、全面实施电力企业财务预算管理的措施等内容进行详细阐述,探讨电力企业财务预算的管理现状及发展前景,并对国内电力行业推行财务预算管理制度提出了相应的建议。
At present, the rapid development of power enterprises in our country and the ever-expanding scale of enterprises mean that not only profitability issues but also cost increase problems caused by business expansion and infrastructural construction as well as staff cost increases are needed in the rapid development of enterprises. All of these require Through the enterprise itself to conduct a reasonable financial assessment and investment assessment to achieve. Therefore, the implementation of enterprise financial budget management in power enterprises will help reduce the risk of enterprise development and improve the competitiveness of enterprises from the decision-making stage. Enterprise financial budget is from the perspective of pre-control, the performance of the enterprise’s work, financial reservations, and through assessment mechanisms to promote the completion of the budget objectives, and then to control the pace of business development. This paper elaborates the financial budget, the status quo of the financial budget of power enterprises and the measures for the full implementation of financial budget management in electric power enterprises, discusses the management status and development prospects of the financial budget of electric power enterprises, and puts forward the proposal of implementing the financial budget management system in the domestic electric power industry The corresponding suggestions.