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论文编号：	12140
作者编号：	2320180824
上传时间：	2020/12/14 8:21:05
中文题目：	Z集团全面预算管理研究
英文题目：	Research on Comprehensive Budget Management based on Z Group
指导老师：	李姝
中文关键字：	全面预算；国有集团企业；预算编制；预算执行调整；预算绩效考评
英文关键字：	Comprehensive Budget Management; State-owned Group Enterprises; Preparation of Comprehensive Budget; Execution and Adjustment of the Budget; Performance Evaluation
中文摘要：	全面预算管理在众多的企业内部控制方法当中不仅具有控制和激励的功能，还具有评价等多种功能，作为企业的一种管理机制，其具有一定综合性以及战略性。是否能够科学合理的运用这种预算管理工具，对于企业来说是提高管理水平，增强内部控制的关键。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，通过实施全面预算管理有助于提高企业的经营管理水平帮助国有企业做大做强。但是与西方发达国家相比，我国企业的全面预算管理还处于发展阶段。此外，集团已经成为我国经济组织中一种至关重要的组织群体，为了更好适应复杂多变的环境和日益加剧的竞争，集团公司趋于分立化和柔性化发展，分立出来的子集团或子公司与原有的集团处于一种平等的市场关系，它们拥有独立的法人地位，总集团主要通过股权投资和股东管理的方式进行控制，但是这种控制力度不足，难以使母子集团在企业战略、运营和管理上形成协同共进的局面。基于此，本文以大型国有企业集团为研究对象。 本文立足于大型国有集团企业这一研究对象，以Z集团为案例企业，首先介绍全面预算管理的含义以及预算基础理论；其次对案例企业全面预算管理的情况进行介绍，包括Z集团的整体概括、预算管理历程以及Z集团的全面预算管理的现状；再次是从预算机构设置和人员配置、全面预算的编制、预算的执行与调整、预算的绩效考评等方面对Z集团全面预算管理中存在的问题进行了深入的剖析；最后立足于Z集团全面预算管理存在的问题，本研究为改善其全面预算管理、促进其有效落地提出优化方案。
英文摘要：	Comprehensive budget management has not only control and incentive functions, but also evaluation and other functions among many internal control methods of enterprises. As a management mechanism of enterprises, it has a certain comprehensive and strategic nature. Whether this budget management tool can be used scientifically and reasonably is the key to improving management and strengthening internal control for enterprises. In the process of our country's comprehensive deepening reforms, state-owned enterprises are the key targets of reform. The implementation of comprehensive budget management will help improve the level of business management and help state-owned enterprises become bigger and stronger. However, compared with western developed countries, the overall budget management of Chinese enterprises is still in the development stage. In addition, the group has become a vital organization group in the economic organization of our country. In order to better adapt to the complex and changeable environment and the increasing competition, the group company tends to be separated and flexibly developed. The separated subgroups or subsidiaries and the original group are in an equal market relationship. The main group is mainly controlled through equity investment and shareholder management. However, this kind of control is insufficient and it is difficult to make the group form a situation of synergy in the corporate strategy , operation and management. Based on this, this thesis takes large state-owned enterprise groups as the research object. This thesis is based on the research object of large state-owned group enterprises, taking Z Group as the case enterprise. Firstly, it introduces the meaning of comprehensive budget management and the basic theory of budget; secondly, it introduces the situation of case enterprise comprehensive budget management, including the overall background of Z Group, the budget management process and the current status of the Z Group’s comprehensive budget management; next, it analyzes the problems in the Z Group’s comprehensive budget management from the establishment and staffing of the budget, the preparation of the comprehensive budget, the execution and adjustment of the budget, and the performance evaluation of the budget; finally, based on the existing problems of Z Group's comprehensive budget management, this thesis proposes an optimized plan for improving its comprehensive budget management and promoting its effective implementation.
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