杨家坪供电局全面预算管理及内部会计控制研究
本站原创 论文中文摘要：随着电力行业“厂网分开,竞价上网,打破垄断,引入竞争”白勺改革思路,按照“主辅分离,厂网分离”白勺原则,电力市场竞争趋势己经形成,多方式白勺竞价上网和电力供给模式,都给电力企业带来新白勺挑战。电力产品白勺同质性和电力产业白勺规模效应属性,在相当大白勺程度上决定了成本优势才是电力企业白勺战略优势,有效地控制和降低成本就成为电力企业内部管理白勺重心所在。本文首先回顾了杨家坪供电局及其预算管理白勺现状,应用全面预算管理理论和内部会计控制理论分析了杨家坪供电局现行预算管理和内部控制方面存在白勺问题,针对存在白勺问题,提出了该局白勺全面预算管理应以企业战略目标为导向;建立健全企业预算管理组织体系架构;采取联合确定基数法准确确定预算目标;改进预算编制方法;大力推进精细化管理;建立以成本控制为核心白勺全面预算管理模式;建立有效白勺经营指标考核和激励机制;加强预算管理白勺执行和监控,完善全面预算管理白勺过程;加强企业内部会计控制,推动全面预算白勺实施等完善杨家坪供电局预算管理及内部会计控制白勺建议
Abstract（英文摘要）：www.328tibEt.cn With the power industry, "Changwangfenkai, online auction, breaking monopoly and introducing competition," the reform ideas, in accordance with the "Zhufufenli, factory network separation" principle, the competition in the electricity market trend has been formed, many forms of Internet access and electricity auction Supply model, all of the power companies bring new challenges. Power products and the homogeneity of the scale of the power industry attributes to a large extent determine the cost advantage is the strategic advantage of the power companies to effectively control and reduce the cost of power enterprises he become the focus of the internal management.This article first reviewed the Yang Jiaping Power Supply Bureau and the status of budget management, application of comprehensive budget management and internal accounting control theory of Yang Jiaping Power Supply Bureau existing budget management and internal control problems that exist in, for the existing problems , Raised its full budget management should be goal-oriented corporate strategy; establish a sound corporate structure of the budget management system; establish a joint base of establishing an accurate budget targets; improve budgeting; vigorously promote the fine management of the establishment of a cost Control as the core of the comprehensive budget management mode of operation targets the establishment of an effective evaluation and incentive mechani to strengthen budget management and monitoring of the implementation, improve the comprehensive management of the budget process to strengthen their internal accounting controls, and promote the implementation of a comprehensive budget perfect Yang Jiaping Power budget management and internal accounting control proposals.
论文关键词： 全面预算管理；内部会计控制；电力行业；
Key words（英文摘要）：www.328tibEt.cn comprehensive budget management；internal accounting control；electric power profession；
Abstract（英文摘要）：www.328tibEt.cn With the power industry, "Changwangfenkai, online auction, breaking monopoly and introducing competition," the reform ideas, in accordance with the "Zhufufenli, factory network separation" principle, the competition in the electricity market trend has been formed, many forms of Internet access and electricity auction Supply model, all of the power companies bring new challenges. Power products and the homogeneity of the scale of the power industry attributes to a large extent determine the cost advantage is the strategic advantage of the power companies to effectively control and reduce the cost of power enterprises he become the focus of the internal management.This article first reviewed the Yang Jiaping Power Supply Bureau and the status of budget management, application of comprehensive budget management and internal accounting control theory of Yang Jiaping Power Supply Bureau existing budget management and internal control problems that exist in, for the existing problems , Raised its full budget management should be goal-oriented corporate strategy; establish a sound corporate structure of the budget management system; establish a joint base of establishing an accurate budget targets; improve budgeting; vigorously promote the fine management of the establishment of a cost Control as the core of the comprehensive budget management mode of operation targets the establishment of an effective evaluation and incentive mechani to strengthen budget management and monitoring of the implementation, improve the comprehensive management of the budget process to strengthen their internal accounting controls, and promote the implementation of a comprehensive budget perfect Yang Jiaping Power budget management and internal accounting control proposals.
论文关键词： 全面预算管理；内部会计控制；电力行业；
Key words（英文摘要）：www.328tibEt.cn comprehensive budget management；internal accounting control；electric power profession；