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论文编号：	1116
作者编号：	2220070564
上传时间：	2009/6/9 11:22:37
中文题目：	技术检测事业单位全面预算管理应
英文题目：	Comprehensive budget managemen
指导老师：	孙广平
中文关键字：	技术检测 事业单位 全面预算管理
英文关键字：	technology test institutions c
中文摘要：	全面预算管理是具有企业计划、协调、控制、激励、评价生产经营等功能的一种综合贯彻企业战略方针的机制，是对公司相关投融资活动、经营活动和财务活动的未来情况进行预期并控制的管理行为及制度安排。全面预算管理能够保证企业计划的顺利实施，完成企业的年度经营计划和预算目标，帮助企业有序、持续、均衡地发展。 随着事业单位的改革，大部分事业单位将变成企业形式，原有的事业单位预算管理已经不能适应发展的要求。本文通过研究企业全面预算管理理论，分析技术检测事业单位在预算管理中存在的问题，商讨解决的办法，最终建立一套适合技术检测事业单位发展需要的全面预算管理体系, 以解决技术检测事业单位预算管理体系不健全，预算执行不力等问题，提高技术检测事业单位在检测行业中的竞争力。 从管理学上讲,事后控制不如事中控制，事中控制不如事前控制。但大多数的企业经营者均未能体会到这一点，等到错误的决策造成重大的损失时才寻求弥补。全面预算管理作为一种管理工具，在经济自由化、国际化的大背景下，其技术和方法能够有效地延续、承接、协调经营目标、工作计划，能够对企业进行事前、事中和事后有效的管控，以支撑企业有序、持续地发展。同时，全面预算管理又紧密地结合企业的绩效管理，使其不仅在短期内行之有效，完成企业的年度经营计划和预算目标，而且能够长期支撑企业发展战略，以牵引企业有序、持续、均衡地发展。
英文摘要：	Comprehensive budget management is a mechanism of implement corporate strategy approach,it is provided with Plan, coordination, control, incentive, evaluation and so on fuctions,it forecasts the future, controls management behavior, arrange system for the company's investment and financing activities, business activities,and financial activities. Comprehensive budget management can insure the smooth implementation of business plan, accomplish enterprises annual business Plan and budget targets,help enterprise orderly, continuous and balanced development. With the reform of public institutions,most institutions will become business forms.Original institution’s budget management can not adapt the development. The goal of this article is establishing a comprehensive budget management for technology test by way of researching enterprise-wide budget management theory, analysising technology test institution’s problems in the comprehensive budget management, discussing solutions. It can solve the problem of unsound institutions comprehensive budget management system, budget ineffective, improve competitive strength of technology test institutions in technology test industry. In the management, after control not as good as matter control,matter control not as good as prior control.But most enterprise managers can not realize that this, until a significant decision-making when seeking to make up for losses. Comprehensive budget management as a management tool,in the background of economic liberalization and internationalization, comprehensive budget management techniques and methods can effectively continue,take, coordinate operational objectives and work plan,can manage and control enterprise in the prior, matter and after, Supporting enterprise orderly continued developing.At the same time, comprehensive budget management integrate closely with enterprise performance management,it not only can effectiving in the short term, completion of the annual corporate business plan and budget targets,but also can supporting the long-term enterprise development strategy,leading business development in an orderly, sustainable and balanced.
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