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我国在2002年推行了电力制度的改革方案,同时在2005年电网公司出台了主辅分离、输配电价的管理方法,标志着电力企业从此步入了市场化经营的行列。但是电力企业要想在市场竞争中生存并且发展起来.就一定要做到尽最大的努力提高企业的管理化水平,从而降低企业成本以及增加产业利润。全面预算不但可以使企业提高其资源配置的质量,而且使企业能够完成其制定的战略目标,更重要的是能够加强企业的主要竞争力。所以对全面预算在电力企业经营管理中的应用进行研究是非常重要的。本文介绍了全面预算过程中存在的问题,并提出了相关的解决措施,同时表明了自己的观点。
In 2002, China implemented the power system reform program. At the same time, in 2005, the power grid company introduced the management method of separation of primary and secondary power and transmission and distribution prices, marking the beginning of the marketization of power enterprises. However, if power companies want to survive and develop in the market competition, they must do their utmost to improve their management level so as to reduce their costs and increase industrial profits. The overall budget not only enables enterprises to improve the quality of their resource allocation, but also enables them to fulfill their strategic goals and, more importantly, enhance their main competitiveness. Therefore, it is very important to study the application of the overall budget in the operation and management of electric power enterprises. This article describes the problems in the process of a comprehensive budget, and puts forward the relevant solutions, at the same time shows their point of view.