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论文编号：	11072
作者编号：	2320170806
上传时间：	2019/12/5 15:59:09
中文题目：	L省烟草公司预算管理体系的改进研究
英文题目：	Research on the Improvement of Budget Management System of L Tobacco Corporation
指导老师：	刘志远教授
中文关键字：	烟草公司；预算管理；预算编制；预算控制；预算考核
英文关键字：	Tobacco Corporation; Budget Management; Budget Planning; Execution and Control; Assessment and Evaluation
中文摘要：	预算管理理论自上个世纪80年代初引入中国已有近40年的时间。L省烟草公司按照行业管理要求，自2006年开始，将预算管理作为配置资源、实现战略目标的系统方法，在企业管理中进行应用。经过10余年的探索发展，L省烟草公司已经初步形成一套完整的预算管理体系。本文旨在通过对L省烟草公司现阶段预算管理体系进行分析，指出当前一段时期预算管理存在的问题、分析问题成因，通过借鉴国内外先进理论研究成果，从改进预算管理体系的角度加以研究，提出解决问题的具体措施。本文有三点创新，一是明确预算定额层级关系，建立省市两级的预算定额管理体系；二是提倡利用信息化手段，整合各部门之间分散的管理系统，并根据预算刚性控制的要求设置预警模型；三是尝试引入战略管理思想，在预算考核时加入非财务指标，提升预算考核全面性。本文采用了文献研究法、实地调研法、案例分析法，以预算管理的研究成果及委托代理理论、控制理论、激励理论和战略理论为指导，结合烟草行业的发展特点，对L省烟草公司预算管理过程中的各个环节的现状进行了深入分析。研究发现L省烟草公司预算编制与审核不健全、预算执行与控制不严谨、预算考核和评价不全面的问题。对上述问题，本文分别从以下几个方面提出了改进措施：一是在预算编制环节，构建省、市两级的定额标准体系；二是在预算执行与控制环节加强预算审批、改进预算指标、强化预算执行分析；三是在预算考核与评价环节引入战略管理指标，并建立多维度预算考核机制。希望通过研究，为L省烟草公司进一步完善预算管理体系做出有价值的探索。
英文摘要：	Budget management theory has been brought into China for nearly 40 years since 1980s. In accordance with industry regulations, L Tobacco Corporation began to use budget management as a tool to allocate resources and achieve strategic objectives since 2006. After more than 10 years efforts on exploring and developing, L Tobacco Corporation has initially formed a complete budget management system. This paper is trying to point out the existing problems in current budget management system, analyze the causes then give specific measures to solve these problems. There are three innovations in this paper. One is to clarify the hierarchical relationship of budget quota between provincial and municipal levels and explain how to establish it; the other is using information technology to integrate management system among different departments then set up a warning model; the third is trying to bring strategic management ideas into budget assessment and evaluation process. This paper mainly uses documentary research, experimental methodology and case analysis guided by the research of principal-agent theory, control theory, incentive theory and strategic theory. This paper carries out a thorough study on the current budget management of L Tobacco Corporation in each link. The study found that the budget planning and reviewing of were not scientific, budget execution and control were not rigorous, budget assessment and evaluation were not comprehensive. To solve these problems, the paper proposed the following improvements: firstly, establish provincial and municipal level budget quota at budget planning process; secondly, strengthen the budget review and analysis at execution and control process; thirdly, bring strategic management thinking at assessment and evaluation process, establish multi-dimensional evaluation mechanism. I hope this research will make a useful exploration for L Tobacco Corporation to further improve their budget management system.
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