全面预算管理在核电工程中的应用研究  

Research on the Application of Comprehensive Budget Management in Nuclear Power Engineering

作　　者：黄文生 Huang Wensheng(The Second Engineering Company of CCCC Fourth Harbor Engineering Co.,Ltd.,Guangzhou,Guangdong 510230)

机构地区：[1]中交四航局第二工程有限公司,广东广州510230

出　　处：《现代工程科技》2025年第4期177-180,共4页Modern Engineering Technology

摘　　要：随着我国核电工程项目的不断增多,有效控制成本、提升效益成为关键。以某核电工程项目为研究对象,深入剖析其预算管理现状及问题,提出全面预算管理的优化策略,包括引入标杆值法确定预算控制目标、科学开展预算编制工作、优化预算控制流程以及完善预算绩效考核机制。实施后,在项目预算偏差率、施工成本偏差率、回款率、业主满意度方面获得了良好的成效,可为同类项目提供参考。With the continuous increase of nuclear power engineering projects in China,effectively controlling costs and improving efficiency have become crucial.Taking a certain nuclear power engineering project as the research object,this paper deeply analyzes the current situation and problems of its budget management,and puts forward optimization strategies for comprehensive budget management,including introducing the benchmark value method to determine the budget control target,scientifically carrying out budget preparation work,optimizing the budget control process,and improving the budget performance evaluation mechanism.After implementation,good results have been achieved in terms of the project budget deviation rate,construction cost deviation rate,payment collection rate,and customer satisfaction,which can provide a reference for similar projects.

关 键 词：核电工程 施工企业 全面预算管理 应用 

分 类 号：F426.61[经济管理—产业经济]