In this thesis on the basis of study of electric power enterprises , especially the generation plants , research is carried on the realistic significance , the configuration of the budget management system and its effectiveness as well as the design and evaluation of the budget mode . such studies are built on the reform background of electric industry of china where there will be a separation of generation plants and the transmission grids , and competition is introduced for the power entering the transmission lines 本文以电力企业特别是发电企业为立足点，以电力体制改革后“厂网分开，竞价上网”为背景，从电力体制改革的目标和实际出发，运用预算管理的基本理论和基本方法，并结合对江苏谏壁发电厂、大唐股份有限公司陡河发电厂的实地调研，就发电企业的预算管理的现实意义、预算管理体系的构造及其有效实施等问题进行研究，对其预算管理模式做出设计与评价。
In the reform , the main content is to change the traditional management structure and running pattern of the vertical organic whole of producing , conveying , distribution and sale , to apply the strategy of separating the factories and the grid , to encourage electricity - producing businesses to compete prices to access to the grid , and to make the electricity grid open to the outside world completely 在电力市场改革中，主要内容就是改变传统的发、输、配、售电垂直一体化的管理结构和经营模式，实施厂网分开、发电企业竞价上网、电网全面对外开放。
