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论文编号：	2268
作者编号：	2220070525
上传时间：	2010/6/7 11:21:13
中文题目：	全面预算管理在小型民营企业的应用研究
英文题目：	Application research on comprehensive budget management of small private enterprise
指导老师：	周晓苏
中文关键字：	全面预算管理；民营企业；应用研究；体系
英文关键字：	comprehensive budget management;private enterprise;application research;system
中文摘要：	我国民营企业正处于快速发展阶段，部分省区民营企业己经成为经济发展的生力军，从某种意义上讲民营企业的发展情况已经成为区域经济发展状况的重要标志之一。党和国家也非常重视民营企业的发展，为民营企业的发展提供良好的宏观环境，可以说现在是民营企业发展的最好阶段。但是，另外一个事实是大量的民营企业经过高速发展后，现在却遭遇了瓶颈，其中很主要的一个原因就是缺乏真正的战略规划和有效的战略管理工具。 全面预算管理作为企业管理的核心内容，是国外大中型企业所普遍采用的一种现代管理机制。对现代工商业企业的成熟起到过至关重要的作用，自上世纪20年代全面预算管理在美国通用电器公司、杜邦公司、通用汽车公司产生后，很快成为大型现代工商业企业的标准作业程序。到上世纪80年代，几乎所有美国大型公司都运用了预算管理。全面预算管理对中国企业目前建立现代企业制度、提高管理控制水平、增强市场竞争力有着十分重要的意义。但相对于国外比较成熟的全面预算管理，国内企业无论在认识上还是实践上都还处于发展阶段，因此对国内企业全面预算管理的研究不仅具有理论意义，而且更具现实意义。 本文主要研究全面预算管理的理论和作为战略管理工具在小型民营企业的应用，通过对全面预算管理的理论研究和应用分析，总结出小型民营企业在从粗放、机会型经营如何利用全面预算管理实现向规范、标准和有效管理的转变。
英文摘要：	China's private enterprises are in a rapid development stage, some provinces and private enterprises have become the major force of economic development, in a sense the development of private enterprises have become an important regional economic development situation in one of the hallmarks. Party and the state attaches great importance to the development of private enterprises for the development of private enterprises to provide a good macro environment, we can say now is the best stage of development of private enterprises. However, another fact is that a large number of private enterprises through the rapid development now face a bottleneck, which is the main reason, is the lack of real strategic planning and effective strategic management tool. Comprehensive budget management as the core of enterprise management, is widely used by large and medium enterprises abroad, a modern management mechanism. The maturity of the modern industrial and commercial enterprises had played a crucial role, since the last century; 20 years comprehensive budget management in the U.S. General Electric, DuPont, General Motors Corp. after the election, soon became large modern business enterprise standard operating procedures. Into the 80s of last century, almost all large U.S. companies have used the budget management. Comprehensive budget management of Chinese enterprises is currently establishing a modern enterprise system, improve the management control level, and enhance market competitiveness of great significance. But compared to more mature abroad, the comprehensive budget management, domestic enterprises in terms of understanding or the practice, are still in development phase, so the comprehensive budget management of domestic enterprises, the study not only of theoretical significance, but also more practical significance. This paper studies the comprehensive budget management theory and as a strategic management tool for small-scale private enterprises in the application of budget management through a comprehensive theoretical study and application analysis, summarized from the extensive small-scale private enterprises, opportunity-based business how to use the comprehensive budget management to achieve to the norms, standards and effective management of change.
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