电网企业全面预算管理优化提升的思考  

Optimization and Promotion of Power Grid Enterprise Overall Budget Management

作　　者：葛巍[1] 赵红卫[2] 

机构地区：[1]上海市电力公司财务部,上海200122 [2]上海市电力公司电力科学研究院,上海200437

出　　处：《华东电力》2012年第12期2151-2155,共5页East China Electric Power

摘　　要：从国资委《关于进一步深化中央企业全面预算管理工作的通知》以及管理提升工作方案的实施要点出发,阐述了全面预算管理的内涵和意义,分析了目前电网企业开展全面预算管理工作的现状,重点围绕"理念为先,横向协同、纵向分解、优化考核"四个维度,就电网企业在今后全面预算管理实践中进一步优化提升的方向作了几点思考,并尝试提出了相关建议。Based on ＂Notification on Improving the Overall Budget Management of the Central Government-Owned Enterprises＂ by State-owned Assets Supervision and Administration Commission of China,as well as the Management Promotion Plan,this paper expounds the connotation and significance of the overall budget management,and analyzes the status quo in power grid enterprises.With focus on the four dimensions,i.e.＂Ideas foremost,horizontal cooperation,vertical decomposition and assessment optimization＂,some thoughts and suggestions are put forward for the further optimization and promotion of power grid enterprise overall budget management.

关 键 词：全面预算管理 横向协同 纵向分解 

分 类 号：F407.61[经济管理—产业经济]