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1、TheResearchonApplicationofComprehensiveBudgetManagementinElectricPowerEnterprisesWangbaozhiDirectedbyProf.ZhaoZhenzhiAbstractComprehensivebudgetmanagement(CBM)emergedintheearly20thandbecamethemainmethodforinternaladministrationcontrolofenterprises.Inthewesterndevelopedcou
2、ntry,ithasbeenspreadwidelyandbecomeoneofthesignificantcomponentsforinternaladministrationsystemofenterprises.ButbudgetmanagementappearsSOlateinourcountryasanewmanagementconcept,therestillexistssomemisunderstandingsonthemeanings,theeffectivenessandthefoundationsofbudgetman
3、agementbothintheoryandpracticefield,whichgreatlyrestrictit’Sfunctioninthefieldofenterprisemanagement.electricpowerenterprisewasregulatedtoomuchbythenationinthepastplannedeconomytime.While“PricecompetitiontotheGrid’’hasbeeometheirresistibletrendswithreformsofelectiecpowers
4、ystemandtheentrancetoWTOofChina.Moreandmoreelectricpowerenterprisesareturningto‘'budgetmanagement’’from‘‘scheme’’todealwiththecomingmarketcompetitionandincreasetheircorecompetitiveabilities.expatiationisdonefirstontherealityofdomesticandabroadbudgetmanagementtoanalyzethen
5、ecessityforeleetricpowerenterprisetoimplementcomprehensivebudgetmanagement(CBM)andexplainthecorrespondingtheories.Thentheactualitiesandmainproblemsofbudgetmanagementinelectricpowerenterpriseareanalyzed,institutionsandsystemforCBMaredesignedfromcompilingprocedures,methodsa
6、ndformatsofCBM.Atlast,anexampleofbuduetmanagementinyear2006ofoneeleetricpowerenterpriseisgiventointroducetheapplicationofCBMandgivecountermeasuresandadvicetoimproveCBMwiththeimplementationresultofCBM.Withthematurityandenlargementofmodementerprisescale,budgetmanagement,whi
7、chactsasanimportantmanagementsystemtopromotethedevelopmentofenterprise,hasalreadygotextensiveaRentioninthetheoryandindustryfieldsbecauseofitscapabilityinthestandardizationofenterprisebehaviorsandthestrengtheningofenterpriseinteriorcontr01.Thepurposeofthisarticleistodrawth
8、eoutlineofCMBsystemforeleetricpowerenterprisesbyilluminatingthewholeapplicationprcessofCMB,andhe