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论文编号：	10123
作者编号：	2220140414
上传时间：	2018/6/8 22:39:18
中文题目：	KW烟草公司全面预算管理研究
英文题目：	Research on Comprehensive Budget Management of KW Tobacco Company
指导老师：	张晓农
中文关键字：	KW烟草公司;全面预算管理;改善措施
英文关键字：	KW Tobacco Company;Overall Budget Management;Improvement Measures
中文摘要：	我国烟草业预算管理工作经过了从无到有、从财务管理到全面管理的发展阶段，预算管理工作有助于提高企业管理效率。随着《全面预算管理方法》等一系列规范文件的颁布，我国烟草业全面预算管理取得显著成效，同时预算管理工作中产生诸多问题。论文以KW烟草公司全面预算管理为研究对象，深入剖析全面预算管理中的问题及原因，并提出完善烟草公司全面预算管理体系的措施，旨在降低企业经营风险，提高企业竞争力。论文在综述国内外研究文献的基础上，采用文献研究法、实地调查法和案例分析法对KW烟草公司全面预算管理问题进行深入研究。论文主要分析了全面预算管理的内涵、特点、职能、管理内容及流程等理论作为研究的理论基础，KW烟草公司全面预算管理现有的组织机构、管理流程等现状，KW烟草公司全面预算管理中在预算编制与审核、预算控制与执行、预算考核环节存在的主要问题以及造成问题的原因进行深入剖析。论文指出了烟草公司在预算编和审核方面存在的问题；预算执行不到位、预算预警存在滞后性、预算执行分析不到位以及预算调整存在较大的随意性等预算控制与执行方面的问题；预算考核体系缺乏有效的激励、考核流于形式等预算考核方面的问题。论文深入分析了造成预算管理问题的深层次原因。在此基础上，结合烟草公司的实际情况提出完善KW烟草公司全面预算管理体系的改善措施：建立以预算管理领导小组为核心的全面预算组织机构，建立多环节的全面预算管理流程。结合当前KW烟草公司现存问题，从完善全面预算组织管理、加强全面预算编制管理、实施全面预算过程控制、健全全面预算管理考核体系四方面，提出完善烟草公司全面预算管理体系的措施。
英文摘要：	The budget management of tobacco industry in China has been developed from scratch and from financial management to overall management. Budget management helps to improve the efficiency of enterprise management. With the promulgation of a series of normative documents such as "Comprehensive budget management method", the overall budget management of tobacco industry in China has achieved remarkable results, and many problems have been produced in the budget management work. This paper targets the overall budget management of the research object, KW tobacco company, and deeply analyzes the problems of overall budget management and the reasons of those problems. In this paper, the author also proposes methods of improving comprehensive budget management system of tobacco companies to reduce business risks and enhance the competitiveness of enterprises. Based on the summarize of domestic and foreign research references, the author conducts an in-depth study on the overall budget management of KW tobacco company by using literature research method, field investigation method and case analysis method. The author mainly analyzes theories such as connotation, characteristic, function, content and process of management of overall budget management as theoretical basis. The author also analyzes the existing structure, management processes and the status quo of KW tobacco company overall budget management. By studying and analyzing the problems in budget and audit, budget control and carry out, and examination of budget, the author finds out the basic reasons of those problems and points out that tobacco companies has budget plan and examination problems. The author also argues that tobacco companies’ budgets are not well implemented and their budget warnings are delayed. According to the author, the budget implementation analysis is also not well conducted and the budget adjustment can be largely changed optionally. The author implies that the budget examination lacks effective stimulations and becomes formalistic. In this paper, the author analyzes the problems behind those budget management issues. On this basis, in this paper, the author takes the actual situations of tobacco companies into consideration and proposes improvement measures for KW tobacco company to develop its overall budget management system. These improvement measures include establishing budget management leading group as the core of the overall budget organization and setting up overall budget management process which contends several connected steps. In this paper, the author also considers the specific situations of KW tobacco company and comes up with comprehensive improvement measures for tobacco companies from the perspectives of improving overall budget organization management, developing overall plan management, process management of overall budgeting and overall budget examinations.
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