摘要
随着内外部环境的不断变化,电网企业目前的预算管理模式和手段不适应发展的需要,亟需创新。可以探索的创新手段主要有:在电网企业建立战略导向的全面预算管理机制,用战略来指导预算目标的确定、引导资源配置,根据战略定位来确定各项业务的预算管理方式;引入经济增加值(EVA)指标,用于科学地确定预算目标和对各级电网企业的考核;采用作业预算方法,推进预算管理的精益化水平;将投入产出指标、"激励引导模型"和非经济激励机制用于预算考核,提升预算的激励约束效果。同时,建立信息高度集成、流程控制规范和管理功能全面的预算管理信息化平台,提升预算管理信息化水平。
The existing budget management of power grid companies in China is deemed incapable of meeting the requirements of the increasing changes in both the internal and external conditions, and therefore innovation becomes an urgent need. At present, innovative patterns and means available for study on budget management include establishment of the strategy-guided overall budget management system, in which the budget target, allocation of resources and budget management patterns for different business activities are made according to the company strategy adopted; introduction of the EVA indexes to ascertain the budget target and assess the power grid companies at different levels; adoption of the activity-based budget to promote precise budget management; utilization of the input-output indexes, the incentive-guided model and the non-economic incentive mechanism to improve the effects of incentives and disincentives. In addition, a budget management information platform with information highly integrated, processing standardized and comprehensive functions provided shall be built to upgrade the budget management.
出处
《电力技术经济》
2008年第4期48-53,共6页
Electric Power Technologic Economics
关键词
预算管理
EVA
作业预算
电网企业
管理创新
budget management
EVA
activity-based budget
power grid corporation
management innovation
