Research On Comprehensive Budget Management Of L Plant Based On Enterprise Development Strategy

In 2002,the State Council promulgated the "Electricity System Reform Plan",and began to implement the separation of power plants from power grids.The business of power generation enterprises and power grid enterprises differentiated.Power generation enterprises lose their monopoly position,which brings considerable pressure to the overall budget management of power generation industry.Perfect comprehensive budget management can control the risk of internal operation,optimize the allocation of internal resources,improve the evaluation system,so as to achieve the strategic objectives of enterprise development.This paper mainly takes L thermal power plant as the research object,through the theoretical research of domestic and foreign scholars,preliminary understand the relevant concepts and concepts of comprehensive budget management,and related concepts and concepts of enterprise development strategy.Based on the theoretical research,it is found that the study of comprehensive budget management abroad is carried out earlier and deeper,while the study of comprehensive budget management in China is carried out later.Although it is helpful to the development of enterprises,it is not perfect in the long run.Based on the investigation of L thermal power plant to analyze the problems of comprehensive budget management of L thermal power plant and the causes of these problems.The problem of comprehensive budget management of L thermal power plant is a long-standing problem of state-owned enterprises.Through the analysis of the current situation of comprehensive budget management of L power plant,it is found that the comprehensive budget management of L power plant is profit-oriented for a long time,the budget preparation method is single,the budget preparation process is simple,the budget organization structure is imperfect,and non-financial indicators are not considered.In response to these problems,this paper will build a comprehensive budget management system suitable for L power plants,and further improve the overall budget management system.Therefore,the introduction of a balanced scorecard to help companies achieve their strategic goals.The Balanced Scorecard divides strategy of enterprises into four dimensions: financial dimension,customer dimension,learning and growth,internal process.It also formulates action guides according to the four dimensions of development strategy of enterprises,and points out how the whole plant should do in the process of implementing comprehensive budget management to make the implementation of comprehensive budget management more perfect.The comprehensive budget management system is based on four dimensions of development strategy from the aspects of budget preparation,budget implementation,budget assessment,budget control and budget adjustment.This paper builds a comprehensive budget management system based on enterprise development strategy,which makes the organizational structure of comprehensive budget management more perfect,the index selection of budget preparation more reasonable,the process of budget preparation more stringent,the budget assessment more comprehensive,and the budget control more rigorous.