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Research of power generation enterprise budget management based on the balanced scorecard

机译：基于平衡计分卡的发电企业预算管理研究

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With the financial crisis haze slowly disperses, the global economy is slowly recovering. The economy will usher in a new round of development. To ensure the company's steady and rapid development, we must set a reasonable future development planning, establish effective budget management system, and specify the main objectives of the company. As we all know, a company must have a scientific and reasonable budget management system to ensure the achievement of budget targets for sustainable development. In recent years, with China???s social and economic development, the power industry is also under marketization, and the competitive pressure is also growing. More and more power generation enterprises bring in budget management methods to enhance their competitive strength. But with the significant changes in the internal and external business environment, the traditional budget management can not meet the requirements of enterprise development. Otherwise, a more complete and comprehensive budget management system must be built to adapt to the development of enterprises. This research points out the characteristics of the overall management of the budget and the Balanced Scorecard features, analyzes the necessity of the combination of the overall management of the budget and Balanced Scorecard, introduces advantages and disadvantages of the overall budget management system based on it. The analysis of the current situation of China???s power generation industry indicates the need of the introduction of Balanced Scorecard management system of China???s power enterprises based on the overall budget. The basic framework of a comprehensive budget management system is built as reference for power generation companies in marketization.
机译：随着金融危机的阴霾逐渐消散，全球经济正在缓慢复苏。经济将迎来新一轮发展。为了确保公司的稳定，快速发展，我们必须制定合理的未来发展计划，建立有效的预算管理体系，并明确公司的主要目标。众所周知，公司必须拥有科学合理的预算管理系统，以确保实现可持续发展的预算目标。近年来，随着中国的社会和经济发展，电力行业也正在市场化，竞争压力也越来越大。越来越多的发电企业采用预算管理方法来增强竞争力。但是随着内部和外部业务环境的重大变化，传统的预算管理已不能满足企业发展的要求。否则，必须建立更加完整，全面的预算管理体系，以适应企业发展。本研究指出了预算整体管理的特点和平衡计分卡的特点，分析了预算整体管理与平衡计分卡相结合的必要性，并在此基础上介绍了整体预算管理系统的优缺点。对中国发电行业现状的分析表明，有必要在总体预算的基础上引入中国电力企业平衡计分卡管理系统。建立了全面的预算管理系统的基本框架，可为发电公司实现市场化提供参考。

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