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论文编号：	14480
作者编号：	2320213870
上传时间：	2024/3/7 12:28:34
中文题目：	JC能源公司全面预算管理优化研究
英文题目：	Research on Comprehensive Budget Management Optimization of JC Energy Company
指导老师：	张继勋 王雷
中文关键字：	全面预算管理；内部控制；业财融合
英文关键字：	Comprehensive budget management;Internal Control; financial integration
中文摘要：	随着我国贯彻落实“高质量发展”理念，经济发展重点从规模数量增长转向效益质量转型。全面预算已然成为目前大型企业变革管理、提升战略能力及对应执行能力的核心工具。目前，国内外学术界对于全面预算管理已经取得了显著的进展，对于一个企业而言，如何去有效地落实全面预算管理对提高企业财务管理效率及绩效考核的整体水平具有重大意义。 基于上述背景，本文采用文献研究法、案例研究法和访谈研究法，以现阶段国有企业JC公司为例，从该公司预算管理经营实践出发，梳理了JC公司全面预算管理的现状及实施成效，对如何制定和实施企业的全面预算管理进行了研究和探讨。从2010年起，JC公司开始推行全面预算管理，并严格遵守集团公司全面预算管理规定，在进行预算编制时，坚持“自上而下”、“自下而上”“上下结合”“分层编制”“逐级汇总”的原则。经过多年的探索实践，随着公司的规模越来越大，全面预算管理的运用也越来越成熟，但仍然有很多不完善的地方。本文通过深入了解JC公司的预算管理现状，发现JC公司在预算编制过程中存在预算目标不合理、预算松弛、预算管理机制不严谨、执行控制监督不到位、分析调整不及时等问题。然后，以JC公司为例，对整体预算管理进行了优化，首先是从公司战略目标出发来制定、分解、全面预算目标，其次是优化预算管理机构，明确责任中心，并在实施全面预算管理时重视业财结合。在预算执行中考虑更新预算编制模式，同时通过建立监督检查机制来保障全面预算管理的实施。本论文的目的是要将全面预算管理的功能和优势运用到提高JC公司的经营管理水平上，让全面预算管理可以更好地指导JC公司的长远发展。从而推进JC公司稳步、健康、快速发展。并将结论推广至其他国有子企业，形成了有益探索。
英文摘要：	With the implementation of the concept of "High quality development" in our country, the focus of economic development has shifted from the growth of scale and quantity to the transformation of efficiency and quality. Comprehensive budget has become the core tool for large-scale enterprises to change management, enhance strategic ability and corresponding execution ability. At present, the study of total budget management has entered a relatively mature stage, for an enterprise, how to effectively implement the overall budget management to improve the efficiency of financial management and performance evaluation of the overall level of great significance. 　　Based on the above-mentioned background, this paper adopts the method of literature study, Case Study and interview study, taking state-owned enterprise JC Company as an example, starting from the company's budget management practice, this paper combs the present situation and implementation effect of JC Company's total budget management, and studies and discusses how to make and implement the enterprise's total budget management. JC company since 2010 to promote the overall budget management, strict compliance with the group's overall budget management provisions, follow the top-down, bottom-up, top-down combination, grading system, step by step summary of the principle of budgeting. After years of practice and exploration, the company continues to expand, the use of comprehensive budget management is increasingly mature, but there are still many imperfections. This article through the thorough understanding JC Company's budget management present situation, it is found that JC company has some problems in the process of budgeting, such as unreasonable budget target, slack budget, imprecise budget management mechanism, inadequate execution control and supervision, and untimely analysis and adjustment. Then, combined with the actual situation of JC Company, the paper puts forward the optimization thought of total budget management, which is firstly from the strategic point of view to formulate, decompose, total budget target, and secondly to optimize the budget management organization, clear Responsibility Center, and in the implementation of comprehensive budget management to pay attention to the combination of industry and finance. In the budget execution, new budgeting model is introduced to prepare the overall budget, and the supervision and inspection mechanism is established to ensure the implementation of the overall budget management. The purpose of this paper is to make the role and advantages of total budget management be applied to improve the overall financial situation of JC Company, and effectively promote the guidance and coordination of total budget management to the long-term development of JC Company, to promote JC Company Steady, healthy and rapid development. And generalising the findings to other state-owned small and medium enterprises has been a useful exploration.
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