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近年来,随着“三集五大”体系的稳步推进,基层供电企业全面预算管理逐步规范,但由于全面预算管理价值链环节较长、较复杂,且随着县供电公司资产上划及上级公司更加规范化管理,现行预算管理的运行基础发生了根本改变,基于以上背景,需要打开思维,实现制度管理下的思维创新。合理确定全面预算的目标,规范流程建设,将财务报销流程、前端业务部门协同、标准成本体系建设、公司综合计划等各个方面导入价值链管理理论,强化“业务、预算”
In recent years, with the steady progress of the “three sets and five major” systems, the overall budget management of grass-roots power supply enterprises has been gradually standardized. However, as the link of the comprehensive budget management is long and complex, and as the assets of county-owned power supply companies are classified and Based on the above background, we need to open up the thinking and realize the thinking innovation under the system management. Reasonably determine the goal of a comprehensive budget, standardize the process of construction, the financial reimbursement process, front-end business unit coordination, the standard cost system, the company integrated into all aspects of the value chain management theory, strengthen the “business, budget”