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供电企业预算管理模式改革与实践 被引量:2

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摘要 预算执行难、预算执行进度不均衡一直是基层供电企业的大难题。本文以泰州供电公司为例,分析其借鉴超越预算的理念,从预算管理体系完善、预算编制方法改革、预算控制分析方法创新等预算全过程管理出发,探寻预算管理模式的改革,从而促进预算管理目标的实现。
作者 常淑华
机构地区 泰州供电公司
出处 《财会通讯(中)》 北大核心 2016年第5期94-96,共3页 Communication of Finance and Accounting
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