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本文主要探讨了在当前随着电力体制改革的稳步推进电力企业成为相对独立的一个管理体系。2005年5月1日起施行的《电力监管条例》和《煤电联动价格方案》等改革方案相继出台,标志着区域电力市场的初步建立。这迫使供电企业对成本预算管理的思考比以往任何时候更迫切更重要,本文主要在通过分析电力企业成本预算管理存在的问题的基础上,进一步提出了解决成本预算管理的对策和措施。
This article mainly discusses that with the steady progress of electric power system reform, electric power enterprise has become a relatively independent management system. The implementation of the “Electricity Regulatory Regulations” and the “Coal and Electricity Price Link Plan”, which came into force on May 1, 2005, have been promulgated in succession, marking the initial establishment of a regional electricity market. This forces the power supply enterprises to think about the cost budget management more urgent and more important than ever before. Based on the analysis of the existing problems in the power budget management, this paper further proposes countermeasures and measures to solve the cost budget management.