煤电企业全面预算管理的难点及对策

The difficulties and countermeasures of comprehensive budget management in coal and electric power enterprises

“双碳”发展战略与新型能源体系建设的大背景下,电力行业持续推进低碳转型升级。全面预算管理作为煤电企业的有效管理工具,可以有效提升经营效益,防范经营和财务风险,有效控制企业成本,提高核心竞争力,实现企业的长期战略管理。文章从煤电企业全面预算管理含义、重要意义、存在的问题及应对措施这四个方面进行分析,为煤电企业推进全面预算管理提供借鉴意义,促进煤电企业价值最大化。

Against the backdrop of the“dual carbon”development strategy and the construction of a new energy system,the power industry continues to promote low-carbon transformation and upgrading.As an effective management tool for coal-fired power enterprises,comprehensive budget management can effectively improve operational efficiency,prevent operational and financial risks,effectively control enterprise costs,enhance core competitiveness,and achieve long-term strategic management of the enterprise.This article analyzes the meaning,significance,existing problems,and countermeasures of comprehensive budget management in coal-fired power enterprises,providing reference for promoting comprehensive budget management and maximizing the value of coal-fired power enterprises.