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论文编号：	11087
作者编号：	2320170740
上传时间：	2019/12/6 9:56:49
中文题目：	XD煤炭企业全面预算管理问题研究
英文题目：	Research on Overall Budget Management of XD Coal Company
指导老师：	周宝源
中文关键字：	全面预算管理；XD煤炭企业；战略目标；预算编制
英文关键字：	Overall budget management；XD Coal Company；Strategic objective；Budget planning
中文摘要：	近年来，国际国内政治经济环境的变化使煤炭企业不得不面对愈加激烈的市场竞争和生产经营升级转型困境。一方面，我国煤炭市场同国际能源市场的紧密联系对煤炭企业技术创新和产品周期提出了更高的要求。另一方面，国民经济结构的调整、国内能源消费结构的转变以及煤炭产业的后周期性对传统能源产业形成了强烈的冲击。但是，随着近年来煤炭市场逐渐回暖和煤炭需求量缓慢回升，煤炭企业迎来了新的发展机遇。全面预算管理不仅对于煤炭企业赢得竞争优势有着举足轻重的作用，而且具有增强企业预算目标战略性，推动企业实现精细化管理，以及提升企业抗风险能力等作用。本文对XD煤炭企业现行全面预算管理体系进行了梳理，结合公司实际生产经营情况对其全面预算管理的组织机构、预算内容、预算编制等环节进行了细致的考察。通过深入分析公司预算执行情况和近三年各类预算管理资料，本文发现XD煤炭企业存在全面预算管理目标与战略脱节、全面预算编制方法体系不完善、全面预算考评机制不到位等预算管理问题。在数据分析和机制完善的基础上，本文提出以下解决方案：一是增加与XD煤炭企业战略相关的全面预算管理目标，二是丰富XD煤炭企业现有的全面预算编制方法，三是通过健全井下控制机构和增强员工预算管理意识改善全面预算管理控制体系，四是完善全面预算考评体系。本文的研究目的是通过对XD煤炭企业全面预算管理问题分析，针对性地找出全面预算管理缺陷并提出全面预算管理解决方案，实现XD煤炭企业全面预算管理制度的优化和升级，并且在此基础上通过案例研究方法发现煤炭企业全面预算管理共性问题，并提出解决方案。
英文摘要：	In recent years, the change of international and domestic political and economic environment has forced coal enterprises to face the increasingly fierce market competition and the transformation of internal business upgrading. On the one hand, the close connection between China coal market and international energy market puts forward higher requirements for technology innovation and product cycle of coal enterprises. On the other hand, the adjustment of the national industry structure, the transformation of the energy consumption structure, and the post-cyclical of the coal industry have formed a strong impact on the traditional energy industry. However, with the coal market gradually warming up and the total demand for coal slowly picked up in recent years, coal enterprises ushered in new development opportunities. Overall budget management not only plays an important role in winning competitive advantages for coal enterprises, but also has the role of helping enterprises to complete strategic changes of budget objectives, promoting enterprises to achieve fine management, and improving risk resilience of enterprises. This article combs the current overall budget management system of XD Coal Company, and according to the actual production and operation situation of the company, the company's overall budget management organization, budget content, budget preparation and other links are carefully examined. This article analyzes the budget performance of the company and the various kinds of budget data in the past three years, and finds that XD Coal Company has overall budget management problems, such as disjointed budget management goals and strategies, imperfect budgeting preparation system, and inadequate budget evaluation mechanism. On the basis of the data analysis and the improvement of the mechanism, this article helps XD Coal Company to strengthen its strategic budget goals, enrich budgeting methods, enhance the feasibility of budget management, and improve the existing budget evaluation system. The purpose of this paper is to optimize and upgrade the overall budget management system of XD Coal Company by analyzing the budget management issues, finding out budget management defects and proposing budget management solutions. On the basis of the case, this article finds the overall budget management common issues of coal enterprises and puts forward the solutions through the Case study methodology.
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