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 .
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