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论文编号：	10409
作者编号：	2120163233
上传时间：	2018/12/6 12:51:39
中文题目：	A水力发电企业预算管理体系优化研究
英文题目：	Research on Optimization of Budget
指导老师：	陆宇建
中文关键字：	预算管理；A水力发电公司；中小企业
英文关键字：	budget management; A hydropower enterprises; SMEs (small-middle enterprises)
中文摘要：	预算管理作为针对企业管理的一种有效手段，从依据企业的战略规划以及经营目标进行预算目标的制定开始，到预算的编制、执行、考评等活动，对企业的良性发展起到了积极地作用。预算管理在我国推行的时间较晚，很多的理论研究都只是借鉴了国外的一些已有的经验，这些理论研究对于现阶段的中小企业来说适配性较低，尤其是对我国特有的一些经过“政企改制”作为企业部分独立出来的小企业来说，因此类小企业存在一系列的历史遗留问题，该项管理体制在此类企业中出现理论不适用、工作推行难度大等问题。A水力发电企业作为一个典型的在改制后成立的小水电企业，虽然在日常经营活动中存在一定的预算编制工作，但在具体实施过程中仍然具有很多的问题。 本文结合预算管理体系的一些相关理论，通过运用理论研究与案例分析结合的方法，以A水力发电企业作为案例进行分析；同时采取文献调查研究与实地调查法相结合，在对A水力发电企业现有的预算管理体系现状进行实地调查研究后，总结出该企业在此方面存在问题有企业的预算组织机构不完善无法为企业有效的实行预算管理工作提供合理地保证；预算编制流程不科学、进行编制的预算内容不全面、预算指标体系不合理以及预算编制方法过于单一不适用；企业的预算执行、控制体系不完善，同时其预算执行、监控力度都很弱；企业的考核激励体系制定不完善，脱钩情况严重，没有形成以预算管理为中心的企业文化、人才机构不合理等。 在此基础上，论文根据企业的发展战略及管理需求完善A水力发电企业的预算管理体系中的各个环节，包括通过设定各类组织机构来完善整体的结构体系，通过对预算编制工作环节的完善进行预算编制体系的构建，通过完善企业的预算执行、控制、考评激励机制以保证企业的预算管理体系可以有效地施行等，最后针对前文进行总结归纳。
英文摘要：	As an effective mean for the management of enterprises, budget management plays an important role in the development of enterprises, From the confirmation of budget targets which based on the strategic planning and business objectives of the enterprise, to the preparation, execution and evaluation of the budget. The development of budget management in China is relatively late. Many theoretical studies have only borrowed the existing experiences from abroad. These theoretical studies are less suitable for the SMEs (small medium enterprise) at this stage which is unique to China. Some small enterprises that have been partially separated by the "political and enterprise restructuring", therefore, there are a series of historical problems left by small enterprises. The management system is not applicable in such enterprises, and the work is difficult to implement. As a typical small hydropower enterprise established after the restructuring, A hydropower enterprise has the budget preparation work in daily business activities, but it still has many problems in the specific implementation process. This dissertation combines the relevant theories of the budget management system, through the combination of theoretical research and case analysis, analyzes the A hydropower enterprise as a case. At the same time, it combines literature research and field investigation method, after the investigation and research on the status of budget management systems in the A enterprise, it is concluded that there are problems in this aspect: the imperfect budget organization of the enterprise can not provide reasonable guarantee for the effective implementation of budget management work; the budget preparation process is not scientific, the budget content of the preparation is not comprehensive, the budget indicator system is unreasonable, and the budget preparation method is too single and not applicable; the budget execution and control system are not perfect, its budget execution and monitoring are weak; the enterprise's assessment and incentive system is not perfect, and the decoupling situation is serious; the enterprise has not form a comprehensive budget-centered corporate culture, need more talent distribution etc. ; At last, to improve the various aspects of A hydropower enterprise's comprehensive budget management system, the A hydropower enterprise needs: set up various organizations to make the structure better, construct the budget preparation system, through the budget control system to ensure the budget management system can be effectively implemented in the enterprise. Finally, the dissertation summarizes, hoping to provide some help for the future development of A hydropower enterprises.
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