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论文编号：	11073
作者编号：	2320170741
上传时间：	2019/12/5 16:02:45
中文题目：	HQ港口集团公司全面预算管理问题研究
英文题目：	Research on the overall budget management of HQ port group company
指导老师：	黄福广
中文关键字：	全面预算管理；国有企业；预算执行；预算考核；预算组织体系
英文关键字：	Comprehensive budget management; State-owned enterprises; Budget enforcement; Budget assessment; Budget organization system
中文摘要：	在我国，全面预算管理已经开始在许多企业得以实施和应用，全面预算管理作为一种企业管理的控制手段，在理论与实践上取得了丰硕的成果。在我国全面深化改革的过程中，国有企业作为重点改革对象，合理的运用全面预算管理可以帮助企业有效的了解资金的使用状况，提高资金的使用效率，更好的把握其宏观调控投资的方向，调整产业布局。目前我国国有企业在全面预算管理的实施过程中还处于发展阶段，部分企业对于全面预算管理的重视程度和实施效果有待提高，这些很大程度上制约了国有企业的竞争力。此次论文是在全面预算管理的理论分析研究上，针对HQ港口集团公司这一国有企业的全面预算管理的应用进行分析与探讨。从总体看，HQ港口集团公司对于全面预算管理已有一定的认知，但基层单位的全面预算管理水平相对较差，通过数据分析和比对，结合实地考察情况，得出了其在全面预算管理过程中存在全面预算管理编制水平参差不齐，全面预算管理预算执行效果差，以及预算考核力度较差的问题。结合企业实际情况，分别从其全面预算管理的组织体系、预算编制、预算调整、预算考核、监管及分析进行原因分析，并提出了相应的优化措施，具体包括：完善全面预算管理的预算组织体系，优化其预算编制规则及流程，改善其预算调整、预算监管及预算分析制度，建立预算考核制度。特别提出了在各基层单位设立“预算执行小组”这一方法，解决其基层单位的预算执行问题，并与集团总部有效的结合，构成一套完整的全面预算管理体系。文章对HQ港口集团公司的全面预算管理体系进行了研究，并重点解决了其全面预算管理过程中较为突出的集团与基层断档的问题，为HQ港口集团公司在转型升级阶段提出合理的建议，帮助其实现资源整合与优化配置，同时为同类综合型港口企业提供参考。
英文摘要：	In China, comprehensive budget management has begun to be implemented and applied in many enterprises. As a control means of enterprise management, comprehensive budget management has achieved fruitful results in theory and practice.In the process of comprehensively deepening the reform in China, state-owned enterprises as the key reform objects, reasonable use of comprehensive budget management can help enterprises effectively understand the use of funds, improve the use efficiency of funds, better grasp the direction of macro-control investment and adjust the industrial layout. At present, China's state-owned enterprises in the implementation of comprehensive budget management is still in the stage of development, some enterprises on the implementation of comprehensive budget management degree and effect to be improved, these largely restrict the competitiveness of state-owned enterprises. This paper is on the theoretical analysis and research of total budget management, aiming at the application of total budget management of HQ port group, a state-owned enterprise. Looked from the overall, HQ company about comprehensive budget management have certain cognitive, but the basic unit of the comprehensive budget management level is relatively poor, through data analysis and comparison, combining with the field situation, it is concluded that the existence in the process of comprehensive budget management comprehensive budget management to compile their proficiencies of English vary, the comprehensive budget management budget implementation effect is poor, and poor strength of budget examination questions. In combination with the practical situation of enterprises, respectively from the overall budget management organization system, budget, budget adjustment, the budget examination, supervision and analysis of root cause analysis, and proposed the corresponding optimization measures, including: perfect the comprehensive budget management budget organization system, optimize their budget rules and processes, and improve its budget adjustment, budget supervision and budget analysis system, budget evaluation system is established. In particular, this paper proposes the method of setting up "budget execution team" in each grass-roots unit to solve the problem of budget execution in its grass-roots unit and effectively combine it with the group headquarters to form a complete and comprehensive budget management system. Articles of HQ port group company the comprehensive budget management system are studied, and focused on solving the prominent problem of disconnection between the group and the grassroots in the process of overall budget management. In the stage of transformation and upgrading put forward reasonable Suggestions, help it to realize resource integration and optimize configuration, at the same time provide a reference for the similar type port enterprise.
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