华电国际电力股份有限公司全面预算管理的应用.pdf

摘 要 随着科学技术与经济全球化的发展，我国企业之间的竞争越来越激烈，部 企业已经意识到全面预算管理对企业发展起到的重要作用。但是企业在推行全面 预算管理时存在着很多的问题。全面预算管理是现代企业制度的一个重要特征， 是企业实现股东价值最大化，实现公司治理，实现资源有效配置的重要管理工具。 全面预算管理主要是通过信息化系统合理化整合企业内部资源,从而对企业的资 源进行优化，进而获取企业真实的经营数据，在全面预算管理过程中基本上都是 以数字化的形式来彻底实现企业内部资源相互整合、实现战略目标的最佳途径。 本文以华电国际电力为例，在了解企业全面预算管理现状的基础上，得出华电国 际电力全面预算管理中存在管理办法不健全、脱离战略目标、管理组织架构不合 理及目标不明确等问题，最终提出优化华电国际电力全面预算管理战略，为同行 业企业全面预算管理的研究提供一定帮助。 关键词：华电国际电力，全面预算管理，战略 I ABSTRACT With the development of science and technology and economic globalization, Chinese enterprises between the increasingly fierce competition, some enterprises have realized the comprehensive budget management to the enterprise development plays an important role. But the enterprise in the implementation of comprehensive budget management, there are a lot of problems. Comprehensive budget management is an important feature of modern enterprise system, is the enterprise to maximize shareholder value, corporate governance, realizing efficient allocation of resources of the important management tools. Comprehensive budget management mainly through informationization system rationalization integrate internal resources, so as to optimize the enterprise resources, and thus obtain real business data, basically in the process of comprehensive budget management is to completely realize the enterprise internal resources in the form of digital integrated, the best way to achieve strategic goals. Huadian power international, for example, this paper on the basis of the understanding of enterprise comprehensive budget management status, it is concluded that huadian power international management method existing in the comprehensive budget management is not sound, from the strategic t