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论文编号：	2396
作者编号：	2220080927
上传时间：	2010/6/10 10:54:46
中文题目：	西藏TR公司完善预算管理的研究
英文题目：	西藏TR公司完善预算管理的研究
指导老师：	王全喜
中文关键字：	关键词：西藏TR公司 财务管理 预算管理 财务预算
英文关键字：	Keywords: Tibet TR Corporation；Financial management；Budget Management； Financial budget.
中文摘要：	在市场经济发达国家，预算管理是一种最广泛使用的企业管理方法。随着现代企业制度的发展和完善，预算管理以它的系统性、全面性、战略性、机制性和整合性等特征，已经逐渐演化成企业治理的一项重要制度安排和途径。 作者以自己的工作实践和近年来的EMBA理论学习为基础，在具体分析地处西藏的TR矿业公司目前财务预算管理状况的基础上，借鉴国内外企业内部财务预算管理理论和实践成果，围绕西藏TR公司开展预算管理的基本框架、组织实施方式和预算管理技能等方面进行研究，以期构建以经营管理控制为核心的TR公司内部管理财务预算全新运作方式，改变公司过去以财务控制为重心运作方式，深化内部财务预算的范围和层次，强化内部财务预算在公司经营管理中的核心地位与作用。 本文的研究内容立足于财务预算管理，以企业经营管理层次为基础，重点研究财务管理，以构建财务流程、管理流程和预算风险流程相融合的全新财务预算运作基本框架，力图解决TR公司财务管理难以突破的认识误区和操作难题。在此基础上，构设了将预算和企业决策融为一体的财务预算组织机构，以及财务预算管理多样化的组织形式，探讨解决TR公司在建立内部综合管理监控体系中存在的机构设置、人力资源和信息不足的等问题。
英文摘要：	In a market economy in developed countries, budget management is one of the most widely used business management. As the modern enterprise system to develop and improve budget management model to its systematic, comprehensive, strategic, institutional and integration and other features, has been gradually evolved into an important system of corporate governance arrangements and ways. The author's own work practices and in recent years, the EMBA theoretical study, based on specific analysis in the mining company located in Tibet, TR status of the current financial budget management, based on drawing on domestic and foreign enterprises within the financial budget management theory and practice of results, around Tibet TR Corporation to carry out the basic framework for budget management, organization and implementation methods and budget management skills of research, with a view to construct the operation and management control as the core of TR internal management and financial budget of a new mode of operation, change the company's past in order to focus on the operation of financial control way, deepen the financial budget within the scope and level, and strengthen their internal financial budget management in the company's central position and role. This study is based on the contents of the financial budget management, financial management and the difference between the original outstanding performance in the following two aspects: one is the basis of enterprise management level, focusing on financial management, in order to build the financial processes, risk management processes and budget processes fusion of the basic framework for the operation of the new financial budget to address the TR hard to break the company's financial management and operational problems of misunderstanding; Second, set up the budget structure, corporate decision-making integration of the financial budget organization, as well as the financial budget management of diversity forms of organization, an effective solution to the TR in the establishment of an integrated management control system within the existing institutional setting, human resources and lack of information issues. Research results in China's internal financial budget management practices, especially in the western region has a certain cutting-edge, operability and usability. The author hopes that through this research, to promote the company's financial budget management in China's western region development of enterprises, so that the financial budget management can truly become a modern enterprise in China an important tool for scientific decision-making.
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