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论文编号：	2630
作者编号：	2220080624
上传时间：	2010/6/17 16:12:30
中文题目：	航天A研究所的全面预算管理应用研究
英文题目：	The Comprehensive Budget Application Research of the Ath Space Research Institute
指导老师：	黄福广
中文关键字：	全面预算;预算编制;预算执行;航天军工
英文关键字：	Comprehensive budget;Budgeting;Budget execution;Aerospace industry
中文摘要：	早在20世纪20年代，为摆脱第一次世界大战造成的经济困境，增强企业对复杂环境的适应能力，全面预算管理在美国的通用电器、杜邦及通用汽车等公司营运而生，并很快成为大型现代工商企业的标准作业程序。在我国，随着经济体制改革的不断深化，不断转化经营机制和管理方式，企业管理控制的中心目标已从完成生产的品种、计划产量转移到如何提高企业的经济效益上来。但怎样能够打消企业三四十年来计划管理模式的观念，使人们真正的转向科学、有效的全面预算的体系上来，还是让大多数管理者不断探索的一个课题。 全面预算管理在微观上，它有助于组织管理效率及效益的提高；宏观上，它是利用市场机制优化资源配置的重要手段。在社会经济活动中，预算管理及预算机制已经深入到社会的各个层面，包括政府及非营利性组织、企业等。然而，往往在各种组织的全面预算管理过程中，存在诸多问题，例如编制出的预算被束之高阁等等。如何搞好全面预算管理，并由此产生预期的管理效益，本文就围绕航天A研究所全面预算产生的问题展开研究。 航天A研究所隶属于中国空间技术研究院，在多年的发展过程中形成了研制与生产并存的发展格局，既承担着多种型号任务和预先研究任务，又承担着小批量的生产任务。航天A研究所执行的是军工科研事业单位会计制度，在预算编制的过程中处处体现着鲜明的事业单位的特点，本文旨在根据航天A研究所财务预算中存在的一些问题提出全面预算的管理模式并根据航天A研究所自身的科研、生产的特点具体的阐述一下全面预算的编制、执行、反馈、考核等流程，希望能对同类单位的全面预算的开展引起一些思考或提供一点借鉴。
英文摘要：	As early as 20 years in the 20th century, in order to get rid of the First World War caused economic difficulties, and enhance their ability to adapt to complex environments, comprehensive budget management in the United States, General Electric, DuPont and General Motors and other companies operating born, and soon became large-scale modern industrial and commercial enterprises of the standard operating procedures. In China, with the continuous deepening of economic reform, ongoing transformation of operational mechanisms and management methods, corporate management and control of the central goals of the varieties from the complete production, production plans move to raise economic efficiency of enterprises. But how to give up three to four decades to plan business management concepts, To make people really turning scientific and effective system of comprehensive budget up, or let the majority of managers continue to explore a topic. Comprehensive budget management in the micro level, it helps the organization to improve management efficiency and effectiveness; the macro level, it is the use of market mechanisms important means of optimizing resource allocation. In the socio-economic activities, budget management and budgetary mechanisms have been deep into all levels of society, including government and non-profit organizations, businesses and so on. However, often in a variety of organizations, a comprehensive budget management process, there are many problems, such as the preparation of a budget has been shelved, and so. How to do a good job overall budget management, and thus produce the desired management efficiency, A research paper on the full budget of the Space issues arising from research。 Space A subsidiary of China Academy of Space Technology Institute，The development process of many years formed the coexistence of development and production of a development pattern，Both models assume a variety of tasks and research assignments in advance，Also take a small batch of production tasks。Space A Military Scientific Research Institute of the implementation of the Enterprise Accounting System，In the budget preparation process and institutions everywhere embodies the distinctive characteristics of，This article seeks to finance the budget Aerospace Institute A number of problems in a comprehensive budget management and in accordance with its own Space Research Institute A research, production and elaborate the characteristics of a specific comprehensive budget preparation, implementation, feedback, assessment and other processes，The hope is the same unit to carry out a comprehensive budget rise to some thought or provide some reference.
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