浅议零基预算管理在省级电网公司的应用

零基预算能克服大多数省级电网公司长期沿用的"基数加增长"的增量预算编制方式中的不足,不受既成事实的影响,以成本定额为依据,量化、细化各成本项目,一切都从成本支出的合理性、必要性和效益性出发.零基预算可使预算指标更加实事求是,规范了经营活动,防范了经营风险,减少了人为因素对预算制订过程的影响和开支的随意性与盲目性,确保了预算的科学性和严肃性,可及时发现和消除经营活动中遇到的问题,使各项成本费用处于可控、受控状态,便于按统一口径对各责任中心绩效的公平考核,体现了全员、全过程的经营管理思想,最终达到合理使用、有效控制、高效运作资金的目的,促进和保障企业经营战略的实施和经营目标的实现.

Application of Zero-based Budget Management for Provincial Level Power Grid Company

Zero-based budget can overcome the defect of incremental budgeting(base number plus incremental),which is used by most provincial power companies for long time.Zero-based budgeting is done according cost ration,measurable and smaller cost items and rationality.The necessity and beneficial result of each expenditure will be checked first,and therefore it will not be affected by accomplished fact.Zero-based budgeting makes the budgeted targets more practical and realistic.It helps the standard- ization of operation activities,prevention of operational risks,reduction of artificial influence factor in the budget preparation process and random and blindness in expending.It secures the scientificity and seriousness of the budget and helps to detect and to avoid problem encountered in the operation activities in time and also to make every cost item under control.It also makes it possible the fair performance measurement for every liability center with unified specification,which reflects the operation manage- ment idea of total staff and total process.Thus the objectives of reasonable utilization,effective control and high efficient operation of funds can be reached and the implementation of business strategy and operation targets can be realized.