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论文编号：	2400
作者编号：	2120082179
上传时间：	2010/6/9 19:43:09
中文题目：	山西兆丰铝业有限责任公司全面预算管理研究
英文题目：	The Study of Comprehensive Budget Management on Shanxi Zhaofeng Aluminum CO,.LTD
指导老师：	李莉
中文关键字：	兆丰铝业公司;全面预算管理;考评制度;组织保障
英文关键字：	Zhaofeng Aluminum Corporate;Comprehensive Budget Management Target Implementation;Appraisal System;Guarantee of Organizations
中文摘要：	随着我国经济的稳定高速发展，市场秩序的规范，企业的经济管理环境发生了很大的变化，现代企业管理制度受到了越来越多的重视。全面预算管理作为企业内部控制体系的重要组成部分，在整个财务管理体系中处于基础和核心地位。全面预算管理可以保证企业会计信息和财务数据的准确性和完整性，通过预算的编制、制定、执行和考评，可以实现对企业财务资源和非财务资源的优化配置，达到企业价值最大化的最终目的。建立全面预算管理体系，是完善企业现代化制度建设、加强内部管理和控制不良行为的需要，是实现企业安全有效的财务管理的基础。目前我国企业的全面预算管理建设正处于起步阶段，在学术、理论和实践等各个层面均未成熟，构建适合公司状况的全面预算管理体系，仍然需要进一步的探讨和完善。 本文首先对国内外全面预算管理相关理论的研究和应用进行了回顾，然后对山西兆丰铝业有限责任公司预算管理制度现状进行分析，分析其预算管理存在的问题及形成原因，从而确定其全面预算管理体系的构建原则和总体思路，并在其指导下为公司构建了一套符合其实际情况的全面预算管理体系，包括目标体系、内容体系、执行体系和考评体系四个主要方面。最后，通过对构建方案的实施和评价，为该方案的进一步完善提出了相关建议以适应公司的实际发展状况，主要是明确公司发展战略、强化内外部监督、完善公司人力资源政策、监理公司企业文化体系。 通过研究，本文认为有效的全面预算管理体系是企业经济管理的重要工具，企业应该充分利用全面预算管理这一管理方法，以提高自身的预算管理水平，完善内部控制体系；全面预算管理是一个综合的管理体系，需要从目标、内容、执行和考评制度四个方面进行构建；兆丰铝业公司在构建全面预算管理体系时，应该遵循国家颁布的法律法规，以统一的预算管理规范为指导，根据自身的行业特点、经营环境、企业规模来设计和构建全面预算管理体系。通过实施本文所构建的全面预算管理体系，公司的预算管理水平得到很大的提高，整个内部控制体系也得以进一步的完善。
英文摘要：	With the rapid and stably development of the economy of China, the order of market order has been specification and the management environment for enterprises has great changes. For those reasons, the modern management system for enterprise has been drew more and more attention. Comprehensive budget management system is the base and central role in the overall financial management system, which is as an important component of the Enterprise Internal Control System. Comprehensive budget management can ensure accuracy and integrity of enterprise accounting information and financial data and evaluate financial resources and non- financial resources, through preparation, formulation, implementation, which benefit to achieve the ultimate goal of the maximization of corporate value. The establishment of comprehensive budget management system is the basic needs to improve the modern system of business and strengthen internal management. At present, the construction of comprehensive budget management for enterprises in China is still in initial stage, which is still mature in the academic. We still need further explore and improve to build conditions suitability for the comprehensive budget management system of company. This paper firstly reviews the theoretical research and applications of comprehensive budget management domestic and abroad related, and then we analyze the status of the budget management system in zhaofeng aluminum industry company. We find problems and causes of its budget management to ensure construction principles and general ideas of the comprehensive budget management system. We build a comprehensive budget management system which is with their actual conditions, including the target system, content system, implementation of the system and evaluation system. Finally, through the implementation and evaluation of the construction program, we put forward some related suggestions for the further improvement of the company, which include the clear of company strategy, strengthen for internal and external oversight, improvement of human resources policy and supervision system of corporate culture Through the research, we find that comprehensive budget management is an important tool for enterprise management, which enterprises should make full use of to improve its budget management and improve the internal control system. At the same time, comprehensive budget management is a comprehensive management system, which needs to be constructed from objectives, content, implementation and evaluation system. Zhaofeng aluminum industry company should follow the laws and regulations when constructing the comprehensive budget management system. What’s more, the design and construction of the system must be based on the industry characteristics and business environment. The budget management of company has been greatly improved and the internal control system also can be further improved with the implement of the comprehensive budget management system which we has constructed.
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