摘要
全面预算管理作为现代化企业管理的重要抓手,对公司科学发展具有战略导向作用,有效的过程管理是预算发挥引领作用的前提。国网合肥供电公司以"三级目标、双重管控和一个评价"为主线,建立从项目储备、预算编制、执行控制到考核评价的全链条预算闭环管控新机制。本文以国网合肥供电公司为案例,详细阐述了其"三级目标、双重管控和一个评价"管理体系的构建思路和具体实施路径,以期为其他企业全面预算管理的实施提供一定的借鉴和启示。
As the main way of control for modern enterprise's management,master budget management plays a strategic role in the scientific development of the company,and effective process management is the prerequisite for budget toplay a leading role.State Grid Hefei Power Supply Company takes"three level objectives,double control and one evaluation"as the main way to establish a new closed-loop whole chain budget control mechanism:from projectreserve,budget preparation,implementation control to asssment and evaluation.Taking State Grid Hefei Power Supply Company as an example,this paper expounds the construction idea and specific implementation path of its"three-level objectives,double control and one evaluation"management system,aiming to provide some reference and enlightenment for the implementation of master budget management of other enterprises.
作者
傅靖宇
姜克兢
张华辉
赵冠飞
Fu Jingyu;Jiang Kejing;Zhang Huahui;Zhao Cuanfei
出处
《管理会计研究》
2020年第1期93-99,135,共8页
MANAGEMENT ACCOUNTING STUDIES
