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论文编号：	1084
作者编号：	2220070521
上传时间：	2009/6/8 13:59:15
中文题目：	全面预算管理在图书出版业的应用
英文题目：	The Applied Research of Compre
指导老师：	周晓苏
中文关键字：	图书出版业;全面预算;“双重管理
英文关键字：	publishing industry;comprehens
中文摘要：	全面预算管理，作为一种有效的管理手段，对明确企业的战略目标、协调各部门之间的关系、控制日常活动、评价工作业绩等方面具有非常重要的作用，被看成是使企业的资源获得最佳生产和利润率的一种方法，在当今国内外企业的管理应用中蓬勃发展。 随着国外企业预算管理的理论和方法被不断地引进和应用，国内众多企业的积极探索，我国越来越多的企业管理者认识到预算管理在企业管理中的重要作用。但是到目前为止在定性为“事业单位企业化管理”的出版单位中还没有全面预算管理的成功实践。 长期以来，我国一直把出版单位定位在事业单位，改革开放后，受到市场大潮的冲击，又开始实行“事业单位企业化管理”，形成了带有浓厚保护色彩的“双重管理”制度。随着市场经济体制的不断发展，出版企业并非只考虑出版产品的社会效益性，而是寻求在确保社会效益前提下的出版产品“利润最大化”。在这种情况下，全面预算管理在出版单位就显得尤为重要。本文揭示了全面预算管理在我国图书出版业应用中存在的问题，并分析其根源，提出解决的对策，以提高出版行业的经济效益，增强行业的竞争力。 本文运用规范分析、比较分析和案例分析的方法，分别从企业和事业两个角度，从全面预算的编制、执行和监督等多方面分析我国图书出版业在实施全面预算管理过程中存在的问题。本文首先阐述了选题的背景、意义、结构内容以及国内外研究现状。其次，概括了全面预算管理的理论。再次，通过对我国图书出版行业现状的分析，指出我国图书出版业全面预算管理存在的问题，并分析其原因，提出对策。最后，以XX出版社为案例从全面预算管理的各个方面阐述该单位全面预算管理的现状，并对其预算指标与实际指标进行比较、分析，得出该单位实行全面预算管理的优势与不足，以此作为对前面整个行业分析的佐证。
英文摘要：	Comprehensive budget management as an effective management method plays an important role in specifying enterprise targets, coordinating all departments, controlling daily work, appraising work achievements, has been considered as a method of maximization of the production and the profit of the enterprise resources, and is widely used in the enterprises both abroad and at home. As theories and methods of comprehensive budget management are increasingly introduced and applied in China from abroad, more and more domestic enterprisers realize the importance of comprehensive budget management in enterprise management. But so far there is no successful application among the publishing units, which are defined as institutions with enterprise management. For a long time the publishing units in our country were defined as state institutions. After the China’s reforms and opening, these institutions have been partly transformed into enterprises, thus take a double management system under the national protection. With the marketization of the publishing Industry, the publishing enterprises seek not only the social interests of the publishing products but also the maximization of profit of the products. Thus comprehensive budget management becomes very important in the publishing units. This thesis reveals the problems with the application of the comprehensive budget management in the publishing industry, analyzes the roots, suggests solutions in order to increase the profit of this industry and strengthen its competence. By means of canonical parse, comparative analysis and case study, this thesis discusses the problems with the application of the comprehensive budget management in the publishing units as both enterprises and institutions, from the aspects of the formulation, implementation, supervising. Firstly, this thesis states the background, meaning and structure of this research as well as the present research situation both at home and abroad. Secondly, this thesis summarizes all the theories of the comprehensive budget management. Thirdly, by analyzing the present publishing industry in our country, this thesis points out the problems with the application of the comprehensive budget management, analyzes the roots, suggests solutions. Lastly, we make a case study of XX publishing house by analyzing the present situation of the application of the comprehensive budget management in it, compare and analyze its budget indicators and actual indicators to conclude the advantages and disadvantages of the application of the comprehensive budget management in this unit and further indicates its application in the whole industry.
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