【作者】 刘勇；

【导师】 董福贵； 乐周礼；

【作者基本信息】 华北电力大学 ， 项目管理（专业学位）， 2013， 硕士

【摘要】 预算管理已经成为现代企业不可或缺的重要管理模式,全面预算管理具有计划、沟通与协调、监督与控制、评价与激励等功能,通过这些功能,对企业的生产经营活动等进行预测、控制。作为关系国家能源安全和国民经济命脉的火电施工企业,以承担火力发电厂的施工为核心业务,为经济社会发展提供坚强的电力保障,将全面预算管理理念应用到火电施工企业和火电施工项目中去是必要的也是必然的。为了构建符合我国火电施工项目的全面预算管理体系,首先,对我国火电施工项目的内外部环境进行深入的分析,在对外部环境的分析包括电力体制改革、火电建设现状以及火电施工企业面临的挑战等方面；对于内部环境主要从火电施工企业概况、火电施工企业价值链、财务服务价值链等方面进行分析,并给出了推行预算管理对火电施工项目及企业的重要意义。然后分析了我国火电施工项目预算管理的现状,从预算管理业务、预算编制、预算外项目的审批与控制、预算调整、营运收支预算和现金流预算、预算控制与经营业绩分析、预测与控制等方面进行全面的分析。接下来对火电施工项目预算管理体系进行了改进；最后以怀化骏泰纸安装工程为例分析本文构建的火电施工项目全面预算管理体系的应用情况,结果表明怀化骏泰纸安装工程实施全面预算管理体系后不但提高了管理效率而且降低了预算超支的风险和工程延迟竣工的风险。更多还原

【Abstract】 Budget management has become an indispensable modern enterprise management mode, Comprehensive budget management has the functions of planning, communication and coordination, supervision and control, evaluation and incentive, and other functions. Through these functions, manager can predict and control the enterprise production and business operation activities. Thermal power construction enterprises are very important to national energy security and national economic lifelines. Thermal power construction enterprises’ core business is undertaking the construction of coal-fired power plants. It provides secure and reliable power supply for the economic and social development, The comprehensive budget management is applied to the thermal power construction enterprise and thermal power construction projects is necessary and inevitable.In order to build the comprehensive budget management system which in accordance with China’s thermal power construction project, firstly, the paper further analyzes internal and external environment of the thermal power construction projects in China.Secondly, the article analyzes the present situation of budget management of thermal power construction project. Thirdly, the thermal power construction project budget management system is improved. Finally, the paper takes the example of kafoul jun tai paper installation engineering project to analysis the application situation of comprehensive budget management system of thermal power construction project builted. The results show that after using comprehensive budget management of thermal power construction project, kafoul jun tai paper installation engineering project not only improves the management efficiency and reduces the risk of cost overruns and delays. Therefore in this paper, the research on comprehensive budget management of thermal power construction project has important theoretical significance and practical value.更多还原