全面预算管理在供电企业的进一步深化应用及思考

全面预算管理是现代企业财务管理的重要组成部分，企业可以通过全面预算管理来监控战略目标的实施进度，控制开支，预测企业的现金流量与利润，是企业降低风险、提高经济效益与管理水平的重要方法。建立适合市级供电企业管理需要的全面预算管理体系，是企业管理创新的需要。文章就市级供电企业推行全面预算管理的运用状况及存在的问题进行分析，同时提出改进建议。

Further Application of Comprehensive Budget Management in Power Supply Enterprises and Its Thinking

Comprehensive budget management is an important part of modern enterprise financial manage- ment, the enterprise can monitor the implementation scheduling of strategic goals, control costs and fore- cast cash flow and profits through the comprehensive budget management, and it is an important method to reduce the risk of enterprises and improve the economic benefit and management level. To establish a comprehensive budget management system fitting for municipal power supply enterprises is the need of en- terprise management innovation. This paper analyzes the implementation situation of comprehensive budg- et management of municipal power supply enterprises and the existing problems, and puts forward the suggestions for improvement.