Case Study On Comprehensive Budget Management Of Hydropower Investment Enterprises

The comprehensive budget management theory originated in the twenty’s of last century, is widely used in the enterprise management process in western countries, and achieved very good results. Through effective promotion and vigorously implemented, comprehensive budget management has gradually become one of enterprise internal control, digital management and improve the enterprise comprehensive management ability and level of an important method. From the world view, the use of comprehensive budget management in western developed countries is very popular, many enterprises will be the overall budget management as an important basis for internal assessment, as a key way of internal control. But in our country enterprise comprehensive budget management, although in recent years has attracted extensive attention and widespread attention, but the current domestic enterprises in the process of the implementation of the comprehensive budget management still exist in a variety of problems, especially for some large state-owned enterprises, because of large organizational size, state-owned special wait for a reason, make the comprehensive budget management in the implementation process of the difficulty and complexity increase. Hydropower enterprise investment on the one hand as a state-owned enterprise, on the other hand, as the investment of enterprises, the equity owned by the state, in the course of business to the equity as the means, and general enterprise still exist differences. Therefore, for the hydropower enterprise investment, application and implementation of comprehensive budget management difficulty is greater, the complexity is much higher. Along with our country market economy system continuously thorough, in recent years the reform of China’s hydropower enterprises gradually introducing competition mechanism, in the market-oriented reform process, the traditional management mode has appeared a lot of shortcomings and problems, in accordance with the developing direction and trend of the present, the future hydropower investment enterprises will inevitably move towards the market, become the main competition. Reform and update the mechanism involved in various aspects of such contained in enterprise management, so in the new situation and environment, hydropower enterprise investment must open up new management mode, establish the new management mechanism. Beginning in 1998, our country water and electricity enterprise gradually implement and budget management, development so far, still exist some problems in the budget management, hydropower enterprises have not fully through the organic integration of the budget management to realize the enterprise internal resources. Under this background, researches on comprehensive budget management of hydropower enterprise investment, using the method of combining theory with practice, case studies, research on comprehensive budget management of enterprise investment expansion of hydropower, finally puts forward countermeasures and suggestions on improving the implementation of a comprehensive budget management and control of hydropower enterprise investment in china.This article first from the perspective of theory, USES the literature material law, through consulting relevant literature, the content about comprehensive budget management at home and abroad, the value of comprehensive budget management, comprehensive budget management execution, summarized the research status and achievements, summary and evaluation, this paper studies the theory basis; Second hydropower investment in China, the status quo of enterprise comprehensive budget management and control implementation is analyzed, through the way of data statistics and analysis, the current situation of hydropower investment enterprise comprehensive budget management and control, combining the national conditions and market developments, inductive hydropower investment enterprise value and the significance of comprehensive budget management and control, such deep insight into the enterprise in the implementation of comprehensive budget management and control in the process of the existing problems and the causes of problems; Again in hydropower investment enterprise comprehensive budget management and control for building the framework of comprehensive budget management and the strategic target of internal relations and the internal relations of the internal control and risk management of internal relations, etc., to build the overall framework; Finally, with the method of case analysis Application to analyze comprehensive budget management of A group enterprise, and puts forward some suggestions and Countermeasures for the implementation of the comprehensive budget management. Finally make the comprehensive budget management as a kind of consciousness and behavior, all activity built in hydropower investment of enterprises, and to realize hydropower investment business objectives and development strategy to provide a solid guarantee.