| Power grid material enterprise is the support agency of power grid enterprise,belongs to the public basic service industry,undertake procurement quality,energy conservation and environmental protection materials,timely meet the needs of users,emergency material supply,ensure the basic social responsibility of the safe and stable operation of power grid,its operation is closely related to the national economy and people’s livelihood,public safety,national energy security.At the same time,power grid material enterprises have played an important role in their supply chain in connecting link between the preceding and the following and driving upstream and downstream enterprises to jointly improve economic benefits,and their strategic goals are to attach equal importance to economic benefits and social responsibility.At the present stage,both the state and enterprises face a complex competitive environment.In the face of the business development situation of slowing power sales growth,continuous reduction of electricity price,steady investment and steady growth,the business risks of power grid material enterprises should not be underestimated.In the internal control of power grid material enterprises,although the total budget plays a certain role in controlling the operation of enterprises,it is generally the operation means of superior organizations restricting subordinate organizations and does not fully reflect its due key role in internal control.Therefore,Power grid material enterprises need to stand at the height of internal control and build total budget management combined with strategic objectives,innovative management mode,fusion tools,improve the level of enterprise governance,enhance risk prevention and control ability,promote steady management,improve quality and efficiency,improve resource distribution efficiency,promote the implementation of strategic objectives.Firstly this paper expounds the background and significance of studying the total budget management of power grid material enterprises under internal control,combines the research of total budget management,total budget management and internal control relationship by domestic and foreign scholars,and clarifies the research content,research methods and research innovation points.Secondly starting from the relevant theory,first defines the concepts of internal control and total budget,and then discusses the Balanced Scorecard theory,stakeholder theory and Performance Prism theory.On the basis of theoretical discussion,take W Company,a power grid material enterprise,as an example,analyze the current situation of total budget management of power grid material enterprises,explore internal problems,research a set of methods that can improve its work efficiency and implementation level,and promote the implementation of and apply the strategy.The total budget management organization is the responsible subject of this method,and the total budget management matrix under internal control is the management means.This paper analyzes the total budget management evaluation system under internal control,and takes W company as an example to verify its effectiveness.The case of W Company proves that the job responsibility,authority,incompatible job separation and authorization and approval elements of the total budget management internal control matrix can effectively promote the internal coordination of the implementation of strategic goals;Links,processes,steps,critical control points and control measures can effectively improve the process control ability and achieve effective implementation with the help of information means;The overall application of implementation tools forms the total risk management force and strengthens the total budget management control function;The application of evaluation system can identify the operation of overall budget management and performance evaluation,so that the longitudinal and horizontal force of the index system is enhanced.This method promotes the deep integration of internal control and comprehensive budget.The total budget management of power grid material enterprises under internal control can effectively implement the total budget management process and risk control points,effectively control risks,realize the optimization of total budget management itself,and effectively promote the decomposition and implementation of strategic objectives.The innovation of this paper is to combine the current situation and characteristics of power grid material enterprises to research a total budget management method under internal control to adapt to the characteristics of power grid material enterprises.Taking the total budget management organization under internal control as the main body of responsibility;With the five elements of internal control as the basic guarantee;Take the internal control matrix as a bridge between total budget management and internal control,analyze the internal control matrix of total budget management under internal control,we will fully integrate the five elements of internal control into total budget management,consolidate budgetary rules on total budget management procedures,responsibilities and authority,sort out the risk points,control measures and authorization of overall budget management,systematic display of the current situation of total budget management and what should be achieved,shows the gap;Positioning the three objectives of enterprise efficiency,efficiency and quality improvement,research the three-dimensional matrix and evaluation system suitable for the total budget management under the internal control of the W company,Promote enterprises to achieve efficiency,efficiency and quality goals.Combined with the actual business of W power grid material company,this paper deeply studies the total budget management under internal control.Six problems are analyzed,such as lack of internal coordination in the implementation of strategic objectives,lack of process control,weak risk management,weak strengthening control function,weak index system and ability,and weak information interaction ability.Taking W company as an example,based on the above six types of problems,this paper excavates the relevant management elements such as strategic objectives,organization,responsibility specifications,authorization and approval,process steps and control measures,studies and applies the total budget management system under internal control including strategic objectives,organization,internal control matrix and management evaluation.The internal control matrix of W company’s total budget management is applied to establish departmental posts,responsibilities and authorization norms and cross departmental processes,form a process matrix,connect the industry and finance links,and connect with upstream suppliers.W company forms a joint force of risk management,and the weak data indicators of total budget management show an upward trend.The application of W company’s total budget management evaluation system,the operation evaluation based on the four-quadrant theory of internal control matrix conditional clustering,according to the confidence level,positioning the confidence interval,clear process characteristics,performance evaluation clustering performance indicators score,comprehensive ranking,analysis of sample data aggregation characteristics,grasp the distribution of each section of indicators.W Company has mastered the distribution and characteristics of process and performance indicators vertically and horizontally,providing scientific data support for the content and direction of subsequent process optimization and indicator improvement.Based on the business problems of W Company,with the combination of theory and practice,it deeply studies the total budget management under internal control,expands the research literature affecting the total budget management of enterprises,scientifically guides the enterprises to carry out the total budget management,and provides a new direction for exploring the total budget management of enterprises. |
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