Improvement Research On Comprehensive Budget Management In Huaihua Power Supply Company

Comprehensive budget management has become the indispensable important management mode in the modern enterprise. As a main method of enterprise internal management control, Comprehensive budget management plays a significant role in promoting the management system and maturating the enterprise. Started within GE, Dupont and General Motors since the last century 20 s, It soon became the standard operating procedure of large industrial and commercial enterprise. From the initial function of plan and coordinate to the present function of control, motivation and evaluation, Comprehensive budget management increasingly becomes exhaustive implementation of enterprise strategy management tool, which plays a key role in the enterprise internal control.As a pillar industry of national economy in our country, Electric power industry plays a vital role in the social development. In recent years, with the deepening of electric power industry reform, China has separated power plants from grid and is undergoing bidding to generate in generation side. At the same time, the internal management system reform gradually follows up, which objectively provides a good living space for the introduction of comprehensive budget management mechanism. Power supply enterprises implemented comprehensive budget management in our country since the 1990 s, So to speak, Power supply enterprises are pacesetters in implementing this management in the domestic large-scale enterprises. While China is a huge and vast country, many layers of management exist in the power industry. Some certain difficulties arise in implementing the comprehensive budget management,how to achieve the real overall budget management effectively, and find the existing problems then put forward countermeasures and solutions, take effects of comprehensive management in the modern enterprise, it is the point in this paper we researched.Based on the municipal huaihua power supply company as the research object, We firstly start from the basic theory of comprehensive budget management, then analyse the comprehensive budget management organization system, progress and actuality, Secondly, we summarize the problems of existing separation within budget targets and strategic targets, lacking scientific budgeting method, lacking effective budget examination mechanism. Finally, we put forward the measures of perfecting budget organization system, optimizing the budget process control, improving informatization construction proposal. Through the improvement research of this paper, We can provide certain improvements for huaihua power supply company even the whole electric power enterprise.Which can help to optimize the comprehensive budget management system, while provide a strong basis to realize business goals and strategies.