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论文编号：	11792
作者编号：	2120152850
上传时间：	2020/6/21 19:15:29
中文题目：	基于业财融合的ZB招标公司全面预算管理研究
英文题目：	Research on comprehensive budget management of ZB Tendering Company based on industry finance integration
指导老师：	张继勋 教授
中文关键字：	全面预算管理；业财融合；招标；代理
英文关键字：	comprehensive budget management;financial integration;bidding;agency
中文摘要：	近年来，中国经济发展面临的外部环境和内部条件趋日复杂，各种经济的和非经济的困难和挑战明显增多。面对不利的宏观环境，企业经营难度日益增加，对企业的管理水平要求也越来越高，针对国内的实际情况，本文以招标公司为例，站在业融合的角度，讨论了提升公司全面预算管理水平的方法和途径。 对许多企业来说，全面预算管理并不陌生，但是在企业管理过程中发挥的作用却达不到满意的程度，分析其原因，与预算计划和执行过程中业务和财务的融合程度直接相关。本文以ZB招标公司为例，结合招标代理的特点，分析了其产生的原因，并讨论了基于业财融合的全面预算管理的可行性、设计结构框架及方案。 本文共分为五章，分别阐述了研究背景和意义、文献阅读情况及研究内容和创新之处；涉及的相关理论，就全面预算管理和融合相关相关理论和观点进行了梳理，作为本文讨论的理论依据；文中还进行了全面预算管理案例分析，选取了招标代理公司作为案例公司，该公司具有能源企业的行业背景，作为第三产业的服务业的业务特点，并且有高技能技术的人才要求，在企业管理上存在诸多特点，具有很好的分析价值。该公司实行了全面预算管理，但依然存在预算管理和企业经营脱节的问题，文中对此进行了深入分析，并结合公司实际提出了实行业财融合的思路、实施框架结构以及实施方案。希望本文能满足企业今后较长时期的经营管理需求，帮助企业通过提高预算管理改善经营。
英文摘要：	In recent years, China's economic development is facing increasingly complex external environment and internal conditions, and various economic and non economic difficulties and challenges have increased significantly. Facing the adverse macro environment, the difficulty of business operation is increasing, and the management level of the enterprise is required to be higher and higher. In view of the actual situation in China, this paper takes the bidding company as an example, from the perspective of industry integration, discusses the methods and ways to improve the comprehensive budget management level of the company. For many enterprises, comprehensive budget management is not new, but its role in the process of enterprise management is not satisfactory. The analysis of the reasons is directly related to the integration of business and finance in the process of budget planning and implementation. Taking ZB bidding company as an example, combined with the characteristics of bidding agency, this paper analyzes the causes of its occurrence, and discusses the feasibility, design structure framework and scheme of comprehensive budget management based on industry finance integration. This paper is divided into five chapters, which respectively describes the research background and significance, literature reading, research content and innovation; related theories are sorted out on the comprehensive budget management and integration of related theories and views, as the theoretical basis for this discussion; the comprehensive budget management case analysis is also carried out, and the bidding agency company is selected as the case company, The company has the industry background of energy enterprises, the business characteristics of service industry as the tertiary industry, and the requirements of high-tech talents. There are many characteristics in enterprise management, which has a good analytical value. The company has implemented comprehensive budget management, but there are still problems of budget management and enterprise operation disjointed. This paper makes an in-depth analysis and puts forward the idea, implementation framework and implementation plan of real industry financial integration based on the actual situation of the company. With the continuous improvement of comprehensive budget management measures and guarantee system of the company, the demand for industry financial integration among departments is more urgent Go deeper. It is hoped that this paper can meet the needs of business management for a long time in the future and help enterprises improve their business by improving budget management.
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