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论文编号：	11070
作者编号：	2320170817
上传时间：	2019/12/5 14:54:28
中文题目：	NC市烟草公司预算管理研究
英文题目：	Research on the budget management of NC Tobacco Company
指导老师：	梅丹
中文关键字：	烟草企业；预算管理；预算激励
英文关键字：	Tobacco company；Budget management；Performance evaluation
中文摘要：	预算管理是企业管理的重要组成部分，预算管理水平的高低直接影响着企业管理水平的高低。NC市烟草公司预算管理工作从2001年提出“积极引进预算管理理念”起，至今已经有18年，预算管理工作由浅入深，逐步推进。伴随着行业的稳步发展，预算管理工作水平不断提高，预算管理体系初步形成，为预算管理工作的开展提供了组织保障；预算管理制度建设进一步加强，明确了预算管理委员会的职责和各部门、各岗位的工作职责，基本形成了各部门分工负责，财务部门综合协调，上下互动的工作机制和预算管理体系，预算管理在企业经营管理中作用日益显现并取得了初步成效。但由于预算管理体系建立时间较短，经验欠缺等原因，NC市烟草公司预算管理在运行过程中还存在着一些问题，影响了预算管理作用的发挥。 本文共分为五个章节，首先简单说明了预算管理研究的背景和意义，回顾了国外和国内预算管理的研究现状，提出了本文重点研究的问题。其次，阐述企业预算管理的相关理论和概念，介绍预算管理基本内容、特征和作用、编制程序和方法等相关要求。再次，重点分析NC市公司预算管理的组织机构及其职责、预算编制流程、预算执行控制和分析、预算考核结果运用等，通过分析提出预算管理是控制成本费用的有效方法，可以为企业经济效益的增长做出贡献。最后，通过案例剖析NC市公司预算编制方法、预算执行、预算考核评价中存在的问题，提出预算编制中采用零基预算法，不断完善预算定额体系，提高预算执行力，健全预算管理评价体系并实行合理的奖惩制度等优化措施。希望NC市烟草公司能够建立全面的预算管理制度，充分发挥预算管理的作用，提升企业的管理水平，增强综合竞争力，实现国有资产保值增值的目标。
英文摘要：	Budget management is an important part of enterprise management. The level of budget management directly affects the level of enterprise management.The budget management of NC Tobacco Company has been running for 18 years since 2001，when it proposed the concept of "The active practice of budget management". The budget management has gradually advanced from shallow to deep. With the steady development of the industry，the budget management has been continuously strengthened and a comprehensive budget management system has formed，which provides organizational guarantee for the development of budget management. The construction of the budget management system was further strengthened，and the functions and responsibilities of the budget management committee and all departments and positions were clearly defined. A work mechanism and budget management system were basically formed，in which all departments were responsible according to their division of labor，and the financial departments coordinated comprehensively and interacted from top to bottom. The level of budgeting and budget implementation has been continuously improved，budget supervision and budget evaluation have been strengthened，the role of budget management in the operation and management of enterprises has become increasingly apparent and initial target have been achieved. However，due to the short time of the establishment of the comprehensive budget management system and the lack of experience，there are still some problems in the development of the budget management in NC Tobacco Company，which affects the operation of the budget management. This article is divided into five chapters. Firstly，the article introduces the background and significance of budget management research. Then，the paper reviewed the present situation of budget management abroad and at home. And the problems of the company are put forward. Secondly，it introduces the related theories and concepts of budget management and introduces the basic contents，characteristics and functions，organization and the related requirements of procedures and methods. Thirdly，we focus on analyzing the organizational structure of the budget management，responsibilities of the departments，budget process，budget implementation control and analysis and the use of budget evaluation results. Through this analysis，we propose that budget management is an effective method to control costs. It contributes to the growth of economic benefits of enterprises. Finally，by analyzing the problems in the budget process，budget execution and budget evaluation of NC Tobacco Company，we propose that the zero-base budget method can be used in the budget management. We can also continuously improve the budget quota system and improve budget execution. Budget management evaluation system and reasonable reward and punishment systems should also be improved. We hoped that NC Tobacco Company can establish a budget management system which give full play to the role of budget management，improve the management level of enterprises，enhance comprehensive competitiveness and achieve the goal of maintaining and increasing the value of state-owned assets.
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