【作者】 史富莲；

【导师】 李涛；

【作者基本信息】 华北电力（北京）大学 ， 技术经济及管理学， 2002， 硕士

【摘要】 预算管理是企业管理的核心内容，也是被现代企业证明行之有效的管理系统。本文以电力企业特别是发电企业为立足点，以电力体制改革后“厂网分开，竞价上网”为背景，从电力体制改革的目标和实际出发，运用预算管理的基本理论和基本方法，并结合对江苏谏壁发电厂、大唐股份有限公司陡河发电厂的实地调研，就发电企业的预算管理的现实意义、预算管理体系的构造及其有效实施等问题进行研究，对其预算管理模式做出设计与评价。研究表明电力企业实行预算管理有极其重要的现实意义，尤其在步入真正的市场后。预算管理将企业与市场连接起来，既促进了企业管理水平的提高又推动了市场的发育。基于此，发电企业应构建以目标利润为起点、以成本控制为中心的预算管理体系。更多还原

【Abstract】 Budget management, the core of enterprise management, is often proved as an efficient management system of modern enterprises. In this thesis on the basis of study of electric power enterprises, especially the generation plants, research is carried on the realistic significance, the configuration of the budget management system and its effectiveness as well as the design and evaluation of the budget mode. Such studies are built on the reform background of electric industry of China where there will be a separation of generation plants and the transmission grids, and competition is introduced for the power entering the transmission lines. To meet the need of such reform purposes by adopting the fundamental theories and methods, field investigations were done at Jianbi Power Plant of Jiangsu Province, Douhe Power Plant of Datang Limited Liability Company. Studies indicate that there exists great realistic significance for the practice of budget management for power generation plants, especially when there is market competition. Budget management builds a link between the plant and the market so it can promote the improvement of the enterprise management and the growth of the market. Therefore, a budget management system of with the focus of profit orientation and cost control should be built for the generation plants.Shi FulianDIRECTED BY Li Tao更多还原