As a forward-looking, systematic and comprehensive management tool for enterprise financial activities, comprehensive budget management was first born in large enterprises in western countries headed by the United States, which provided unprecedented impetus for the development of western enterprises at that time. With the rapid economic development in China in recent ten years, more and more enterprises are beginning to realize the importance of comprehensive financial budget management for their own development, and power generation enterprises are no exception. Due to the influence of various factors, there are still many shortcomings in the development of comprehensive budget management in Chinese enterprises, which requires enterprises to strengthen their understanding of comprehensive budget management and put forward corresponding solutions to promote the improvement of financial budget management level in Chinese enterprises.

1 Problems in financial budget management of electric power enterprises

1. 1 unscientific financial budget.

Judging from the budget practice of China's electric power enterprises, there are obvious shortcomings in both the methods, objectives and specific implementation process of financial budget. First of all, the budgeting methods of some electric power enterprises in China lack scientific theory as a guide, and only relying on past experience and subjective consciousness to formulate the current budget will inevitably lead to a budget that cannot adapt to the development of enterprises, thus affecting the effect of budget implementation. Secondly, the formulation of financial budget targets of some electric power enterprises in China is divorced from the actual development strategic targets of enterprises, ignoring the prediction and analysis of the external environment of enterprises, paying too much attention to immediate interests and damaging the long-term interests of enterprises. Finally, in the implementation of financial budget, there are still some problems such as the lack of management flexibility and the neglect of capital cost management. The above budgeting situation increases the difficulty of supervision and management of enterprise budget implementation.

1.2 financial budget management organization is not perfect

The financial budget of an enterprise is a planned and systematic management process, including pre-prediction, in-process control and supervision, and post-event evaluation and analysis. As a comprehensive financial management activity, in order to better play its importance, enterprises need to establish a scientific and complete financial budget management organization system. However, as far as the financial budget management of electric power enterprises in China is concerned, some electric power enterprises in China still lack a complete budget management mechanism, which affects the realization of the overall strategic objectives of enterprises. Specifically, it includes unreasonable financial budget management organization system, unrealistic financial budget management objectives, imperfect implementation organization, lagging financial budget management methods, lack of effective supervision and tracking analysis, and lack of timely feedback and evaluation of financial budget management. The lack of these links has caused many problems in the budget execution management of some electric power enterprises in China, which has affected the budget execution of enterprises.

1.3 Weak awareness of financial budget management leads to insufficient execution.

First of all, the management of some electric power enterprises has a weak awareness of financial budget management, and lacks understanding of the importance of financial budget management to enterprise development, which directly has a negative impact on budget implementation, and the lack of execution makes the supervision and management activities of enterprise budget implementation unable to be implemented smoothly. Secondly, the attitude of leaders determines the working state and attitude of budget executors. The weak consciousness of financial budget management in management makes financial budget managers lack the sense of responsibility for financial budget and the professional skills of employees, which makes budget supervision not play its due role and does not improve the actual budget management of power enterprises.

2 electric power enterprise financial budget management problems and related countermeasures

2. 1 Reasonable and scientific preparation of financial budget

A complete and scientific financial budget includes advanced budgeting methods, reasonable and long-term budget management objectives and perfect financial budget implementation process. First of all, electric power enterprises should establish modern management concepts and make the budget method more scientific. When determining the budget preparation method, we should fully evaluate and investigate the market environment, make a scientific analysis of the enterprise's own management, and make an objective, reliable, comprehensive and complete financial budget preparation method based on the actual situation of the enterprise's internal environment and external environment. Secondly, electric power enterprises should carry out financial budget management objectives according to the internal and external environment of enterprise operation and the specific situation of enterprise development strategic objectives, so as to make the formulation of financial budget management objectives more scientific and reasonable, so that enterprises can take into account long-term interests while ensuring current interests, so as to organically combine the two, continuously enhance their core competitiveness and promote their healthy and sustainable development. Finally, in the process of financial preparation, electric power enterprises should manage their financial budgets reasonably and flexibly, avoid rigid mechanical management mode, pay attention to enterprise costs in budget financial management, reduce enterprise costs, properly handle the relationship between costs and benefits, and improve the management level of enterprise financial budgets.

2.2 improve and standardize the financial budget management system

In view of the problems existing in the establishment and improvement of financial budget management in China's power enterprises at present, China's power enterprises should establish a scientific and complete budget management system in combination with their own development and financial situation, abide by China's financial budget laws and regulations, and continuously promote the development of budget management. Specifically, it includes the following aspects: First, establish and adjust the budget management organization system to make it more reasonable, and coordinate with each other among various departments of the enterprise to improve the budget management level of the enterprise. Second, improve the budgeting method, determine reasonable budget indicators according to the actual situation of enterprise development, and determine budget management indicators through more scientific and effective budgeting methods, so as to improve the accuracy of budgeting and improve the financial budgeting method. Third, improve the financial budget organization. A perfect financial budget organization can promote the implementation of comprehensive financial budget management within enterprises. In order to shoulder the heavy responsibility of budget management of enterprise financial department, enterprises should establish special budget management institutions to cooperate with the budget management of financial department, and at the same time establish special supervision institutions to supervise and control the implementation of enterprise financial budget. Fourth, enterprises should establish a suitable budget evaluation system, correctly evaluate the budget implementation of various departments of enterprises, and timely feedback the problems existing in enterprise budget management to provide reasonable basis for enterprise decision-making.

2.3 Strengthen the awareness of financial budget managers and strengthen their execution.

An important prerequisite for strengthening enterprise's financial budget consciousness is that the whole enterprise should fully realize the importance of financial budget management to enterprise development. Only in this way can we truly accept the financial budget management system from the depths of our thinking and improve the overall decision-making ability of enterprises. For example, Qingdao Huiyun Binding Equipment Co., Ltd. is the earliest enterprise engaged in the production of binding equipment in China. After 2000, with the continuous expansion of its scale, some problems also appeared, which affected the long-term development of the company. In order to standardize the company's management behavior and improve the company's financial budget management level, the company decided to implement comprehensive budget management within the company from 2003. First of all, it realizes that all employees should be aware of the importance of budget management to improve the overall budget implementation of the company. In view of the current weak financial budget management, China's power generation enterprises should provide countermeasures from the following two aspects: First, the management of enterprises is the core of enterprise leaders and determines the formulation of major policies of enterprises. Enterprises should strengthen the management's understanding of financial budget management through expert training and experience exchange in some industries, fundamentally realize its important role in enterprise development, and strengthen the implementation of financial budget management, thus playing a good leading role in strengthening the management awareness of financial budget managers. Secondly, enterprises should strengthen the training of financial budget managers, strengthen relevant professional knowledge, strengthen the understanding of the importance of financial budget management, establish a correct sense of financial budget management, give full play to the initiative and enthusiasm of managers, improve their sense of responsibility, better implement enterprise decisions, and fundamentally improve the financial budget management level of enterprises.

3 Conclusion

The formulation of scientific and complete financial budget includes advanced financial budget methods, reasonable and long-term financial budget objectives and perfect financial budget implementation process. Comprehensive budget management is a comprehensive enterprise financial management activity. By establishing and perfecting the financial budget management system, enterprises can comprehensively manage and monitor their budget activities and make a comprehensive and complete plan for their future development, which is helpful to realize the modernization of financial budget management and the strategic goal of enterprise development.

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