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论文编号：	11624
作者编号：	2320170804
上传时间：	2020/6/10 15:43:07
中文题目：	K造纸企业预算管理改进研究
英文题目：	The Research On The Improvement of Budget Management
指导老师：	梅丹
中文关键字：	预算管理；预算编制；造纸业
英文关键字：	budget management; budget preparation; paper industry
中文摘要：	近年来，随着市场竞争的不断加剧，作为市场竞争主体的企业面临的压力也越来越大。为了能够适应当前的市场环境，企业需要重视并不断提升自身管理方式，其中最重要的就是采用预算管理方法。预算管理将企业的战略目标作为实现目的，通过结合企业生产实际情况，对预算进行编制、分析、控制来协调分配企业内部资源。因此，预算管理是一种优化企业资源配置、改善企业经营管理、强化企业风险控制的科学的、合理的企业管理方法。 作为中国基础原材料支柱产业之一的造纸业，是国民经济的重要构成部分，并带动着相关产业和地方经济的发展。近年来，随着中国纸张产能的不断提高，中国的造纸业开始由造纸大国向造纸强国转变。由于造纸业一直属于“高污染、高能耗、资源型”行业，加之纸类产品价格波动比较大，造纸行业的竞争不断加剧，致使传统财务工作的确认和计量功能很难为造纸企业创造明显的价值增长。因此，通过实施和改善预算管理，能够对造纸企业的经营信息和资金分配进行有效整合，提高造纸企业的核心竞争力，为企业创造更大的价值。 本文采用案例研究的方法，选取K造纸企业作为研究对象，从预算管理组织体系、预算编制、预算的执行控制、预算的考核与激励这四方面分析了K公司预算管理的现状，提出公司存在预算管理组织机构未充分发挥作用、预算编制不合理、预算的执行和控制不到位、预算的考核和激励机制不够完善的问题。因此，本文针对K公司预算管理存在的问题提出了相应具体的解决措施，如提高预算意识、改进预算编制、强化预算执行和控制、完善预算考核与激励机制等，希望能为进一步提升K公司预算管理水平提供参考，同时为其他造纸企业优化自身预算管理工作提供借鉴。
英文摘要：	In recent years, as the market competition continues to intensify, companies as the main body of market competition are facing increasing pressure. In order to be able to adapt to the current market environment, companies need to pay attention to and constantly improve their management methods, the most important of which is the use of budget management methods. Budget management takes the enterprise's strategic goals as the realization goal, and coordinates, allocates, and allocates internal resources of the enterprise by combining, analyzing, and controlling the budget with the actual production situation of the enterprise. Therefore, budget management is a scientific and reasonable enterprise management method that optimizes enterprise resource allocation, improves enterprise management, and strengthens enterprise risk control. As one of the pillar industries of basic raw materials in China, the paper industry is an important part of the national economy and drives the development of related industries and local economies. In recent years, with the continuous improvement of China's paper production capacity, China's paper industry has begun to transform from a paper-making power to a paper-making power. Because the paper industry has always been a "high pollution, high energy consumption, resource-based" industry, and the price fluctuations of paper products are relatively large, the competition in the paper industry is intensifying, making it difficult for the traditional financial work confirmation and measurement functions to create obvious value for paper companies increase. Therefore, through the implementation and improvement of budget management, it is possible to effectively integrate the business information and capital allocation of papermaking enterprises, improve the core competitiveness of papermaking enterprises, and create greater value for enterprises. This paper uses case study method to select k paper company as the research object, analyzes the current situation of K company's budget management from four aspects: budget management organization system, budget preparation, budget implementation control, budget assessment and incentive, and points out that the company's budget management organization has not fully played its role, budget preparation is unreasonable, budget implementation and control is not in place and budget assessment and incentive mechanism is not perfect. Therefore, this paper puts forward specific solutions to the problems existing in K company's budget management, such as improving budget awareness, improving budget preparation, strengthening budget implementation and control, improving budget assessment and incentive mechanism, etc., hoping to provide reference for further improving K company's budget management level, and for other paper-making enterprises to optimize their own budget management.
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