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论文编号：	12966
作者编号：	2320190604
上传时间：	2021/12/15 11:26:28
中文题目：	SP公司全面预算管理优化研究
英文题目：	Research on the Optimization Of Total Budget Management of SP Company
指导老师：	郝臣
中文关键字：	全面预算;预算管理;对策建议
英文关键字：	Total budget;Budget management;Countermeasures and Suggestions
中文摘要：	2011年，国家部委印发《关于进一步深化中央企业全面预算管理工作的通知》。此后，中央企业全面预算管理工作经过近10年的发展，全面预算组织管理体系不断完善，全面预算管理的科学化和信息化水平显著提高，为提升企业经营管理能力、激发生产经营动能提供了有效保障，全面预算管理的有效性得到充分印证。当前国际经济形势严峻复杂，企业市场竞争日益激烈，全面预算管理作为支撑企业战略发展、实现企业价值目标、严格控制成本费用、优化企业资源配置、精准科学考核分配的组织规划手段，必须根据宏观环境和企业自身的生产经营状况进行适时调整。 当前，我国国有企业的全面预算管理水平总提升是比较落后的，优化本企业的全面预算管理应该是广大国有企业谋求改革发展的现实需要。国内外关于全面预算管理的研究多以整体工作层面为主，理论成果丰硕，对指导企业建立全面预算管理组织体系、确立预算编制工作流程、选取预算编制方法、优化预算考核分析等方面提供了较为丰富的理论基础。但全面预算管理作为一项系统工程，除了需要理论指导外，还需要结合企业工作实际的实际，进行动态的优化调整改进。从实际情况看，不少企业在全面预算管理的编制、执行管控、考核等方面仍面临较多问题，比如全面预算组织机构和管理体系不健全或不能发挥应有作用、预算编制方法不符合企业实际、目标不合理、缺乏对预算指标执行情况的分析和资源调度、缺乏合理有效的考评和激励等问题。 上述问题的解决必须要基于企业战略深刻理解，以工作中发现的问题为导向，借鉴国内外学者关于全面预算管理的理论成果和知名企业的成功经验，结合企业实际进行优化解决。本文通过深入研究SP公司全面预算管理工作现状，找出问题并分析问题产生的原因，给出改进的意见建议，提升全面预算管理工作水平，同时为其他企业及工作人员优化全面预算管理工作提供参考。
英文摘要：	Since the State-owned Assets Supervision and Administration Commission issued the notice on further deepening the total budget management of central enterprises in 2011, the total budget management of central enterprises has undergone nearly 10 years of development, and the total budget organization and management system has been continuously improved, the scientific and informational level of the total budget management has been greatly improved, which provides an effective guarantee for improving the management ability of enterprises and stimulating the production and operation momentum. The current international economic situation is grim and complex, and the market competition among enterprises is increasingly fierce, total budget management is an organizational and planning means to suPort the strategic development of an enterprise, to realize its value objectives, to strictly control costs and expenses, to optimize the allocation of enterprise resources, and to accurately and scientifically assess and distribute them, We should constantly improve and develop, reform and innovate, and keep pace with the times in accordance with the macro-environment and the actual conditions of enterprises. Total budget management is a kind of systems engineering. There are more theoretical guidance on total budget management in the existing research, it provides a rich theoretical basis for guiding enterprises to establish an total budget management system, establish the working flow of budget preparation, select the method of budget preparation and optimize the budget examination and analysis. However, in practice, there are still many problems in the compilation, implementation and examination of the total budget management of enterprises, for example, the total budget organization structure is not perfect, the budget goal formulation has the limitation, the budget formulation related information is insufficient, the operating budget and the financial budget separation, the budget formulation method and the flow are not reasonable, the informationization construction lag, the budget execution efficiency is low, the budget control dynamics is weak and so on. The solution of the above-mentioned problems must be based on a deep understanding of the strategy of the enterprise, guided by the problems found in the work, learn from the theoretical achievements of domestic and foreign scholars on comprehensive budget management and the successful experience of well-known enterprises, combined with the actual situation of the company to optimize the solution. Through a comprehensive study of S Company's total budget management, this paper finds out the deficiencies and analyzes the causes, and gives corresponding improvement measures to improve the total budget management level, at the same time for other enterprises total budget management to optimize the work of the enterprise to provide reference.
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