摘要
国网公司推行全面预算管理,专项预算是对全面预算专业化、职责化细分。通过专项预算的编制、执行、控制、考核与激励等一系列活动,能够促进企业内部的沟通、协作,有效整合各类资源。文章通过对地市供电企业专项预算管控工作的实践总结,提炼出"三结合、三链条"的专项预算执行全过程管控,希望能为供电企业预算管理提供有益借鉴。
State Grid Corporation of China carries out the comprehensive budget management,and the special budget is the professionalization and responsibility subdivision to the comprehensive budget.Through a series of activities such as the compilation,execution,control,assessment and stimulation of special budget,the enterprise internal communication and collaboration can be promoted,and the various resources can be integrated effectively. Based on the practice summary of the special budget management for the city level power supply company,this paper extracts the ″three combinations and three chains″ way for the whole process management and control of the special budget,hoping to provide a useful reference for the budget management of power supply enterprises.
出处
《安徽电气工程职业技术学院学报》
2015年第4期25-28,共4页
Journal of Anhui Electrical Engineering Professional Technique College
关键词
供电企业
专项预算
管控
power supply enterprise
special budget
management and control
