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In Western developed market economy countries, the budget management theory developed earlier , and get universal implementation and application . In China, due to the long highly centralized planned economic system so that companies can not exist as an independent economic entities , which restricts the comprehensive budget management research and application . With the reform and opening up in recent years , the domestic academic circles have begun to expand the overall budget management depth theoretical study and discussion , in the enterprise and innovation has gradually been applied . In this paper, the budget management theory and analysis tools, SEPCO 's budget management status ( including historical review , budgeting , budget control , budget analysis and assessment , etc. ) were introduced , the empirical and theoretical analysis , in which based on the proposed budget for the Shandong Electric Power Group Corporation management Countermeasures. In this paper, the arrangement of contents is divided into five parts. The first chapter , the relevant budget management theory briefly ; second chapter introduces SEPCO budget management status ; Chapter III , point out the current problems in budget management , and use of relevant theoretical analysis ; Section chapters on the current budget management problems put forward corresponding countermeasures proposed budget will scroll , flexible budgeting , zero-based budgeting three kinds of preparation methods included in the budget management system, while new ideas ; fifth chapter , to summarize this article , noting that the use of this topic in practice there are still some limitations.
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