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为了国有资产能最大限度地贡献其价值,国家对央企负责人经营业绩考核给予了非常大的重视,自2013年1月1日起施行的第三次修订后的《中央企业负责人经营业绩考核暂行办法》,将经济增加值与利润总额作为央企负责人年度经营业绩考核基本指标并明确了经济增加值考核细则,以价值创造、价值管理、价值衡量为核心的价值管理体系在央企得到进一步推进和优化。国家电网公司大型供电企业业绩对标指标在融合电网坚强、资产优良、服务优质、业绩优秀供电企业价值链管理上下游环节的同时,也给予基础制度管理、管理创新、经营效益等内部价值链和综合指标赋予较大的权重,这对于组织结构中内部部门单位基本界定为成本中心的市级供电企业来说,建立长效协同工作机制,强化部门间的业务融合与提升协同工作效率和质量是适应新形势下业绩评价模式与考核体系管理理念变革的重要要求,也是服务企业管理提升和价值创造的重要举措。本文以EVA为核心的价值管理理论为基础,以大型供电企业业绩对标评价模式与全面预算管理环境下供电企业内部财务与各业务部门成本中心价值管理责任目标不一致性为切入点,通过介绍A市级供电公司“三对促三协”业财融合工作模式的内容和主要做法,讨论业财协同工作机制的构建对提升企业一体化考核指标、促进全面预算管理过程管控和提高经济效益最终服务于企业保值增值的重大意义。
In order to maximize the contribution of state-owned assets to their value, the state places a great deal of importance on the operational performance evaluation of the persons in charge of the central enterprises. Since January 1, 2013, the third revised “Operational Performance Assessment of the Person-in-Charge of Central Enterprises Interim Measures ”, the economic value added and total profits as the central enterprises responsible for the annual performance evaluation of basic indicators and clear the assessment of economic value-added rules, value creation, value management, value measurement as the core value management system in the central enterprises have been further promoted And optimized. Performance indicators of large-scale power supply enterprises of SGCC In the meantime, the internal value chains of basic system management, management innovation and business efficiency are also given to the upstream and downstream links in the value chain management of power supply enterprises with strong power grid, excellent assets, excellent service quality and outstanding performance. Comprehensive indicators give greater weight, which for the organizational structure of the internal sector basically defined as the cost center of the city-level power supply enterprises, the establishment of long-term collaborative working mechanism to strengthen inter-sectoral business integration and enhance the efficiency and quality of collaborative work is Adapt to the new situation, the performance evaluation model and assessment system management philosophy of the important requirements for change, but also service business management and value-building to enhance the important move. Based on EVA as the core value management theory, taking the benchmarking performance of large-scale power supply enterprises as the benchmark and the inconsistency of the responsibility objectives of the internal cost management of the power supply enterprises and the cost management of each business unit in a comprehensive budget management environment, Municipal Power Supply Company “Three pairs of three parties to promote ” the contents and main practices of the financial and financial integration mode of work, to discuss the construction of cooperative financial working mechanism to enhance the integration of enterprise assessment indicators to promote the management and control of a comprehensive budget management process and improve economic efficiency The ultimate service in the business of preserving the value of great significance.