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论文编号：	10773
作者编号：	2220140430
上传时间：	2018/12/10 15:10:15
中文题目：	A市烟草公司预算管理改进研究
英文题目：	Research on Improvement of the Budget Management of A City Tobacco Company
指导老师：	陆宇建
中文关键字：	烟草公司;全面预算管理;预算执行
英文关键字：	tobacco companies; comprehensive budget management; Budget execution
中文摘要：	对于实行专卖专营体制的烟草行业而言，全面预算管理是降低经营风险、实现资金安全运行、实现资源有效配置以及业绩评价实行激励机制的重要手段。随着整个烟草行业经营管理和内部控制地需求不断提高，各地烟草商业企业继持续结合自身实际对预算管理展开了实践与研究，基本建立预算管理体系及相关制度，但随着烟草行业管理精细化程度越来越高，烟草公司在全面预算管理过程中存在的问题愈加凸显，突出表现为经营成本和效益意识不强，“精准精细精益”化水平总体不高，粗放管理比较普遍，综合把控能力不强。对于A烟草公司来说，具体表现为预算编制精细度不够、预算定额及标准的运用还需加强、预算审核不科学、预算跟踪管控力度不够、以及预算考核落实不到位等问题，导致以上问题产生的原因是多方面的，既有来自行业特殊体制的局限，也有公司内部控制制度不完善等多方面原因的限制。本文针对A公司目前在预算管理方面存在的主要问题，挖掘问题产生的深层次的原因，提出改进A公司全面预算管理的措施 。本文采用了文献分析法和案例分析法，以改进A公司全面预算管理现状为目标，从全面预算编制、预算执行与控制、预算调整与考核等方面进行分析探讨，尤其是对预算编制执行与控制、预算的调整考核等非常重要但又相对容易忽视的环节中出现的亟待解决的主要问题，提出建立健全预算定额标准体系、采用多种预算编制方法、提高预算编制水平；完善预算调整程序、进一步加强预算执行控制；以及完善预算激励与考核，提高预算执行分析报告水平的改进建议。本文所提出的改进建议目前已在A公司部分试行，改进后的A公司预算管理较之前更具科学性、可执行性。同时本文的研究成果对其他烟草商业企业也具有一定的参考和借鉴价值。
英文摘要：	For the tobacco industry that implements the monopoly system, comprehensive budget management is an important means to reduce operational risks, achieve safe operation of funds, achieve effective allocation of resources, and implement incentive mechanisms for performance evaluation. In recent years, with the continuous strengthening of the internal management control of the tobacco industry, tobacco commercial enterprises continue to deepen the discussion and practice of comprehensive budget management, and generally establish and gradually improve the budget management system, but with the increasingly refined management of the tobacco industry The higher the problem, the more problems the tobacco company has in the overall budget management process. The outstanding performance is that the operating cost and benefit awareness are not strong. The level of “precision and fine lean” is not high, the extensive management is relatively common, and the comprehensive control ability is not strong. For A Tobacco Company, the specific performance is that the budget is not elaborate enough, the budget quota and the application of the standard need to be strengthened, the budget review is not scientific, the budget tracking and control is not enough, and the budget assessment is not implemented. The reasons are manifold, ranging from the limitations of the industry's special system to the inadequacy of the company's internal control system. This dissertation proposes measures to improve the comprehensive budget management of Company A in view of the main problems existing in Company A's current budget management and the deep-seated reasons for the problems. This dissertation adopts the literature analysis method and the case analysis method to improve the overall budget management of Company A as the goal, from the aspects of comprehensive budget preparation, budget execution and control, budget adjustment and assessment, especially the implementation and control of budget preparation. The main issues that need to be resolved, such as the adjustment and assessment of the budget, which are very important but relatively easy to ignore, propose to establish a sound budget quota system, adopt a variety of budget preparation methods, improve the budget preparation level, improve the budget adjustment procedures, and further Strengthen budget execution control; improve budget incentives and assessments, and improve the level of budget execution analysis reports. The improvement suggestions proposed in this dissertation have been partially tested in Company A. The improved budget management of Company A is more scientific and enforceable than before. At the same time, the research results of this dissertation also have certain reference and reference value for other companies in the tobacco industry.
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