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论文编号：	14479
作者编号：	2120213425
上传时间：	2024/3/7 11:18:57
中文题目：	A粮食储备库公司预算管理研究
英文题目：	Research on Budget Management of A Grain Storage Company
指导老师：	张继勋教授
中文关键字：	预算管理；国有粮食企业；预算优化
英文关键字：	Budget Management; State-owned Grain Enterprises; Budget Optimization
中文摘要：	随着我国市场经济体制的深化改革和现代企业制度的不断完善，为了在激烈的市场竞争中及时把握发展机遇，克服制约企业发展的内部管理问题，预算管理开始受到越来越多企业的关注和应用。作为企业内部经营管理的重要工具之一，预算管理可以帮助企业详细规划未来的发展方向，将企业的宏观战略目标与经营目标量化为具体的预算目标，通过追踪预算执行情况并进行全流程的管控和考评，形成一套科学、完整的闭环管理过程，以帮助企业加强管理、创造价值，实现企业的长期发展目标。 作为市场经济的重要组成部分，通过预算管理的方式来提高企业的内部管理能力，已经成为国有企业适应当下经济发展形势的必然选择，对于促进资源的优化配置、实现降本增效、全面提升企业的核心竞争力等方面，具有重要的现实意义。虽然现阶段我国国有企业的预算管理已经取得了一定的成效，但是仍然存在着诸多亟待解决的问题。如果国有企业的预算管理无法与企业的内外部环境相匹配，就会在一定程度上影响企业的长期稳健发展。因此，如何改进和优化预算管理过程，是国有企业实现良好发展的重要课题。 本文采用了理论研究与案例分析相结合的方法，以预算管理的相关理论研究成果为指导，以A粮食储备库公司作为案例研究对象，结合粮食行业的特点和企业的预算管理现状，从预算编制、预算执行与调整、预算考核与评价三个角度，深入挖掘企业在预算管理方面的薄弱之处，最终具有针对性地提出完善企业预算管理的解决措施和优化方案，旨在改进企业在预算管理过程中存在的问题，从而完善公司的预算管理体系，最大程度地发挥预算管理的作用，让预算管理成为激发企业活力、优化组织行为的重要管理工具，进而提升企业的经营管理水平，为企业创造经济效益和社会效益。同时，由于国有粮食企业的行业性质较为特殊，本文的研究结论对于其他粮食企业的预算管理优化模式具有一定的参考价值和借鉴意义。
英文摘要：	With the deepening reform of China's market economy system and the continuous improvement of modern enterprise system, in order to grasp the development opportunities in time in the fierce market competition and overcome the internal management problems restricting the development of enterprises, budget management begins to receive more and more enterprises' attention and application. As one of the important tools for the internal operation and management of enterprises, budget management can help enterprises plan the future development direction in detail, quantify the macro-strategic objectives and business objectives of enterprises into specific budget objectives, and form a set of scientific and complete closed-loop management process by tracking the implementation of the budget and conducting the control and evaluation of the whole process. To help enterprises strengthen management, create value, and achieve the long-term development goals of enterprises. As an important part of the market economy, improving the internal management ability of enterprises through budget management has become an inevitable choice for state-owned enterprises to adapt to the current economic development situation, and has important practical significance for promoting the optimal allocation of resources, achieving cost reduction and efficiency increase, and comprehensively improving the core competitiveness of enterprises. Although the budget management of state-owned enterprises in our country has achieved some results at this stage, there are still many problems to be solved. If the budget management of state-owned enterprises can not match the internal and external environment of enterprises, it will affect the long-term steady development of enterprises to a certain extent. Therefore, how to improve and optimize the budget management process is an important topic for state-owned enterprises to achieve good development. This paper adopts the method of combining theoretical research and case analysis, guided by the relevant theoretical research results of budget management, takes A Grain Reserve Company as the case study object, combines the characteristics of the grain industry and the current situation of the enterprise's budget management, and analyzes the three aspects of budget preparation, budget implementation and adjustment, budget assessment and evaluation. Dig deep into the weaknesses of the enterprise in budget management, and finally put forward targeted solutions and optimization plans to improve the enterprise budget management, aiming at improving the problems existing in the process of budget management, so as to improve the company's budget management system and maximize the role of budget management. Let budget management become an important management tool to stimulate the vitality of enterprises and optimize organizational behavior, so as to improve the management level of enterprises and create economic and social benefits for enterprises. At the same time, due to the special nature of the state-owned grain enterprises, the research conclusions of this paper have certain reference value and significance for other grain enterprises to optimize the budget management mode.
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