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论文编号：	12284
作者编号：	2320180841
上传时间：	2021/3/3 21:54:31
中文题目：	XB石油工程公司全面预算管理研究
英文题目：	Research on the Comprehensive Budget Management of XB Petroleum Engineering Company
指导老师：	姚颐
中文关键字：	石油工程；全面预算管理；预算编制；预算执行
英文关键字：	Petroleum Engineering；State-owned Enterprise；Comprehensive Budget Management；Budget Preparation
中文摘要：	自改革开放以来，随着中国市场经济的发展，中国企业的管理水平逐渐向国外世界五百强企业看齐，全面预算管理的发展经历了从无到有。党的十九大报告提出要促进国有资产保值增值，国有企业做强做优已经成为国有企业改革和发展的基本目标和指导思想。运用全面预算管理的方法来提高国有企业管理水平，已经成为目前国有企业适应当下经济发展形势的必然选择。虽然现阶段我国国有企业的全面预算管理取得了显著成效，但仍然存在诸多问题亟待解决。 本课题以 XB石油工程公司（以下简称 “XB公司”）的全面预算管理作为研究对象，XB公司是一家专业化油气工程施工企业，主要从事石油钻井工程业务。本课题采用案例研究的研究方法，通过对XB公司全面预算管理现状的分析研究，对照目前全面预算管理理论成果，研究全面预算管理在XB公司的应用情况。分析XB公司全面预算管理中存在的问题，主要包括缺少制定预算目标环节、预算编制流程复杂、预算执行差异大、预算考核指标设置不合理等方面。并提出相应的改进建议，主要包括改进XB公司的预算流程、完善石油工程定额标准、改进收入成本预算的执行控制、设置合理的全面预算考核指标等方面。旨在提高XB公司全面预算管理水平，并为提高石油工程行业的全面预算管理水平和国有企业全面预算管理提供参考和借鉴。
英文摘要：	Since the reform and opening up, with the development of China's market economy, the management level of Chinese companies has gradually been in line with those of Fortune 500 companies abroad, and comprehensive budget management has been developed from scratch. The report of the 19th National Congress of the Communist Party of China emphasized the need to "promote the preservation and appreciation of state-owned assets, and promote the development of state-owned capital. State-owned enterprises have become the basic goal and guiding ideology for the reform and development of state-owned enterprises in my country. The use of comprehensive budget management methods to improve the management level and competitiveness of state-owned enterprises has become an inevitable choice for state-owned enterprises to adapt to the new economic development situation and achieve their own development. The budget management of state-owned enterprises has gone through the development stage from scratch, from financial management to comprehensive management. The improvement of budget management will help improve the level of business management and realize the preservation and appreciation of state-owned assets. Although the overall budget management of state-owned enterprises has achieved remarkable results, it has also produced many problems. This thesis takes XB's comprehensive budget management as the research object, deeply analyzes the problems and reasons in the comprehensive budget management, and proposes measures to improve XB's comprehensive budget management system, aiming to improve XB's comprehensive budget level, with a view to improving the corporate management level And help companies achieve healthy and long-term development. This thesis mainly adopts the method of case study and literature research. Through the collection of XB company's industry background, company organizational structure, and overall budget status information, through the search of relevant literature, collection of original data, data analysis and other scientific research methods on CNKI, Wanfang, Google Scholar and other websites. Summarize the literature, draw on the latest research results, combine with the actual situation of XB Company, form your own research viewpoints, and integrate them into this article. If you encounter problems that are difficult to solve, communicate with the instructor and classmates of this article in time to enhance the value of this article. Based on the research on the current situation of XB company's current comprehensive budget management, this project traces the roots of the problems found to the source by contrasting the existing budget management theories, and proposes corresponding optimization and improvement suggestions. It is embodied in the following aspects：improving the overall budget management awareness of all employees, improving the method of comprehensive budgeting, optimizing the execution control of the overall budget management, optimizing the overall budgeting workflow, and optimizing the overall budget assessment indicators. The study summarizes the application of comprehensive budget management in the petroleum engineering industry and the application of state-owned enterprises, and puts forward corresponding optimization suggestions to improve the comprehensive budget management level of the petroleum engineering industry and provide a theoretical reference for the comprehensive budget management of state-owned enterprises.
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