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论文编号：	2177
作者编号：	2220070856
上传时间：	2010/1/19 11:09:54
中文题目：	我国造船企业全面预算管理研究
英文题目：	Research on Comprehensive Budget Management of Shipbuilding Enterprises in China
指导老师：	李莉
中文关键字：	全面预算 预算控制 船舶企业
英文关键字：	Comprehensive budget; Budget control; Shipbuilding enterprise
中文摘要：	全面预算管理作为一种具有广泛应用价值的资金管理手段，越来越多地受到大多数企业的关注，中国的船舶企业也不例外。但由于全面预算实施过程涉及的内容广、部门多、预算指标之间的勾稽关系复杂，以至于传统的手工法，表格法等无法适应企业全面预算管理的需求。本文正是在这样的情况下，利用目前计算机网络先进的平台，把预算管理放置于一个高速的信息通道。此外，由于传统的全面预算管理不能得到动态的实际数据，无法按照各部门、各个岗位、乃至个人的具体预算标准进行实时控制。因此，我国许多造船企业只是把预算当成“摆设”，随意调整预算，预算控制并没有真正发挥作用。目前，网络技术在我国现代企业中得到越来越广泛的应用，这为全面预算管理的完善、发展和应用创造了有利条件。 本文在理论回顾的基础上，对造船企业全面预算管理进行了阐述，同时对我国目前造船企业的现状作了分析，最后结合滨海船舶企业的实际情况，进一步说明，企业的全面预算管理不能只停留在表格和数字上，应该有更细致的内容，只看最后的预算执行数字，很容易掩盖生产经营过程中相互抵消的成本、技术、生产等因素的影响，也容易忽视更多的工作细节，因此全面预算管理的载体造船决策系统正是考虑了这方面的因素，将经营、设计、物资、生产、成本、财务核算等部门的工作有机结合了起来，将生产经营过程中的各部门工作细节都置于管理者监督之下，形成一个完整的企业管理系统。 因此，全面预算管理不仅是资产负债表，利润表、现金流量表等数字表现，而是一种企业生产经营过程的全方位的计划与监控，借此做出下一步企业长远的决策。本文的真正研究意义是，通过对造船企业的全面预算管理的研究，进一步提高我国现阶段的造船企业管理水平，增强中国造船企业的竞争力。 最后，总结了造船企业的全面预算管理在现阶段的成绩，也展望了下一步发展希望与愿景。
英文摘要：	Comprehensive budget management, as a kind of widely used value of a financial management tool, more and more attention by the majority of enterprises. China's shipbuilding enterprises are no exception, but the result of the overall budget implementation process involves the contents of the broad, many departments, the budget targets the articulation between the complex relationship, so that the traditional manual method, the form law can not adapt to the needs of enterprise-wide budget management. This is precisely in such circumstances, the use of existing computer networks, advanced platform, the budget management of placing a high-speed information channel, in addition, the overall budget management of traditional dynamic can not be the actual data, Can not be in accordance with various departments, the various posts, and even the individual specific budget standards for real-time control. Thus, many of our shipbuilding enterprises are only the budget as a "stand", freely adjust the budget, budgetary control, and not really play a role. Currently, network technology in China's modern enterprise to get more and more widely used, which for the comprehensive improvement of budget management, development and application has created favorable conditions. In this paper, theoretical review, based on the overall budget management of the shipbuilding enterprise set out to do a certain amount, while the status of China's current shipbuilding enterprises are analyzed and finally with the actual situation of the coastal shipping companies, and further shows that the overall budget management companies can not just remain in the tables and figures, there should be more detailed content, a look at the final budget performance figures, it is easy to cover up the process of production and operation costs of canceling each other out, technology, production and other factors, but also easy to overlook the more details of the work Therefore, the carrier of a comprehensive budget management: Shipbuilding decision-making system is taken into account these factors, Will operate, design, materials, production, cost, financial accounting and other departments of the organic integration of the work, it will be in the process of production and operation details of the work of various departments are placed under the supervision of the manager to form a complete enterprise management system. Therefore, the overall budget management is not only a balance sheet, income statement, cash flow statement and other digital performance, but a full range of enterprise production and management processes of planning and monitoring, to take the next step to make their long-term decision-making. The real significance of this research, through a comprehensive shipbuilding enterprise budget management research to further improve the present stage of the shipbuilding enterprise management level, so as to strengthen the competetiveness of the shipbuilding enterprises in China. Finally, the summary of the overall budget for shipbuilding enterprise performance management at this stage, but also the development prospects of hope and vision for the next step.
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