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在当前环境日趋复杂多变的的情况下,如何应用预算手段,加强企业管理,稳步实现企业战略,对企业来说尤为重要。从预算在企业应用的现状来看,目前企业普遍存在预算松弛,电网企业也不例外。如何改善预算管理,弱化预算松弛,已成为理论界热议的话题。本文通过对电网企业的预算管理情况进行研究,分析预算松弛存在的根源,以探寻加强电网企业预算管理的思路。
Under the circumstances that the current environment is becoming increasingly complex and ever-changing, how to apply budgetary measures to strengthen business management and steadily realize business strategy is particularly important for enterprises. Judging from the present situation of budget application in the enterprise, there is a widespread budget slackening in the enterprise at present, and the power grid enterprises are no exception. How to improve the budget management and weaken the budget slack has become the hot topic of theorists. This paper studies the budget management of power grid enterprises and analyzes the root causes of the existence of budget slack in order to find out ways to strengthen the budget management of power grid enterprises.