随着我国电力体制的不断改革,实行了发电厂和电网分离,将发电领域引入了市场竞争,使得企业在竞争条件下不断改善自身经营方式。实行财务预算管理是企业实现现代化经营目标的重要途径,也是提升自身财务管理水平的必然选择。我国电力企业近年来也逐步开始实行财务预算管理,这一举措可以加快电力公司改革进程。 With the continuous reform of China’s power system, the separation of power plants and power grids has been introduced, which has led to the market competition in the field of power generation, thus enabling enterprises to continuously improve their management modes under the conditions of competition. The implementation of financial budget management is an important way for an enterprise to achieve its goal of modern operation and an inevitable choice for enhancing its own financial management. In recent years, China’s power enterprises have also started to implement the financial budget management step by step. This measure can speed up the reform process of power companies.