全面预算管理应用于能源企业的现实困境与路径优化——以J企业为例

The Realistic Dilemma and Path Optimization of Comprehensive Budget Management Applied to Energy Enterprises——A Case Study of Enterprise J

全面预算管理作为一种科学、有效的现代企业管理体系,其不仅有利于实现企业的资源配置、防范企业的经营风险,还有利于促进企业战略目标的实现以及提高企业的内部管理水平。针对J企业在全面预算管理过程中存在的管理组织体系不健全、编制水平较低、执行不到位以及考评与激励机制未落实等问题,在严重制约其全面预算管理功能发挥的同时,也给其深化改革造成阻碍。因此,在认真总结当前问题基础上,经过实地调研,总结出相应的优化路径,即健全全面预算管理的制度建设、完善编制方法、提升执行力度以及完善考核机制。同时,还应从环境层面以及系统层面来保障全面预算管理在J企业的实施。

As a scientific and effective modern enterprise management system,comprehensive budget management is not only conducive to the realization of enterprise's resource allocation and prevention of enterprise's business risks,but also conducive to the realization of enterprise's strategic objectives and the improvement of enterprise's internal management level.In view of the problems existing in the process of comprehensive budget management in J,such as imperfect management organization system,low level of preparation,inadequate implementation and unfulfilled evaluation and incentive mechanism,this enterprise seriously restricts its comprehensive budget management function and also hinders its deepening reform.Therefore,on the basis of earnestly summing up the current problems,through on-the-spot investigation,the corresponding optimization paths are summarized,namely,perfecting the system construction of comprehensive budget management,perfecting the compilation method,enhancing the implementation and perfecting the assessment mechanism.At the same time,we should also ensure the implementation of comprehensive budget management in J from the environmental level and the system level.