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论文编号：	12306
作者编号：	2120183079
上传时间：	2021/3/4 20:54:08
中文题目：	L市政建设公司预算管理问题研究
英文题目：	Research on Budget Management of L Municipal Construction Company
指导老师：	陆宇建
中文关键字：	市政建设公司;预算管理;战略目标
英文关键字：	Municipal Construction Company;Budget Management;Strategic Goals
中文摘要：	伴随着我国经济增速放缓，企业在日常经营中也面临着更多的机遇与挑战。企业若想在激烈的市场竞争中及时抓住发展机遇，成功战胜制约企业发展的瓶颈难题，离不开现代企业管理手段支持。预算管理作为企业管理的工具之一，能够帮助企业明确未来发展规划，将稀缺有限的企业资源依照战略规划高效配置到企业日常营运的各个环节中去，帮助企业加强管理，创造更多价值，维持长期发展。随着我国城市化进程的不断加快，国家越来越重视城市的总体规划与开发。市政建设是城市管理的关键举措，影响着城市的人居环境，经济及社会发展等。近年来，随着城市开发工作的陆续展开，国家核心城市群土地供应逐渐缩减，市政建设行业的竞争也日益激烈。面对激烈的市场竞争，市政建设企业可以利用预算管理帮助企业将稀缺有限的资源分配给最能创造价值的项目，有规划地完成项目开发，提升综合实力。本文以理论研究结合案例分析的方式展开论述，以L市政建设公司为案例研究对象，结合L市政建设公司的成立背景、组织结构、财务情况及预算管理现状，对该市政建设公司预算管理组织架构的设置、预算编制、执行和控制以及考核等方面进行了深入地分析，发现其在预算管理中存在的问题，包括预算管理日常工作机构设置与公司业务规模不匹配、预算管理机构权责不清、预算编制与战略缺乏关联、存在预算松弛现象、预算编制对象未细化分解至基础单位工程、对预算执行情况的分析不深入、预算执行缺乏有效监督控制、预算考核指标选取及权重分配不合理。最后结合预算管理理论和L市政建设公司的实际情况，针对发现的问题制定解决方案，健全公司预算管理体系。希望本文可以为改进L市政建设公司的内部管理以及预算管理提供一定的参考价值。
英文摘要：	With the economic growth slowing down, enterprises are facing lots of opportunities and challenges in day-to-day operations. If an enterprise wants to seize the opportunity in the fierce market competition and overcome the bottlenecks that restrict its development, it needs the support of modern enterprise management means. As a crucial tool of enterprise management, budget management can help enterprises make plans for the future, allocate scarce and limited enterprise resources to each link of their daily operations efficiently according to strategic planning, make them strengthen management, create more values and maintain long-term development. With the acceleration of China's urbanization, the government places high values on the overall planning and development of cities. Municipal construction is a crucial component of urban management, which affects the urban residental environment, economic and social development and so on. With the development of cities, the supply of the national urban areas is reducing gradually, and the competition of municipal construction industry is furious. Facing fierce market competition, municipal construction enterprises can use budget management to help them allocate scarce and limited resources to the most value-creating project, complete projects according to plan, develop the core competitiveness of enterprises, and improve their comprehensive strength. In this dissertation, using a combination of theoretical research and case analysis, making L municipal construction company for the specific case study object, combined with L municipal construction company’s background, organization structure, financial situation and the present situation of budget management, this dissertation analysed the setting of budget management organization structure of the municipal construction company, budget planning, enforcement, control and assessment and so on, and found problems. Specific problems are as follows: The scale of daily budget management institution does not match the company's business scale. Powers and responsibilities of budget management agencies are unclear. Budget is not linked to strategy. It is found that the company has problems of budget slack. The overall budget of the project is not decomposed to the projects of each foundation unit. The analysis of the budget performance is not deep. The supervision and control of the budget enforcement are inefficiency. The selection of budget assessment index and the distribution of its are not reasonable. Finally, combined with the budget management theories and the actual situation of L municipal construction company, on the basis of problems, this dissertation formulated solutions to improve the company's budget management system. It is hoped that this dissertation can provide some meaningful values for improving the internal management and budget management of L municipal construction company.
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