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论文编号：	3517
作者编号：	2220090750
上传时间：	2011/6/21 10:23:48
中文题目：	台资企业全面预算管理研究——以K公司为例
英文题目：	The Study on Taiwan-funded Enterprises Budget Management ：Take K Company as the Case
指导老师：	王志红
中文关键字：	全面预算管理；台资企业；预算控制；预算管理模式；企业文化
英文关键字：	integrated budget management; Taiwan-funded enterprise; budget control; budget management mode; corporate culture
中文摘要：	随着台海经济互通加速，大陆政策不断拓宽，越来越多的台资企业选择投资大陆市场。台资企业先进的管理模式与大陆文化融会贯通，越来越多的台资企业在大陆取得了成功，其管理、运营的经验值得其他企业借鉴研究。全面预算管理是企业内部控制的一种重要方法，对现代企业成熟与发展起着重大推动作用。它将企业的所有关键问题融合在一个体系之中，以企业战略规划为依据，涵盖计划、控制、协调、激励和评价等诸多环节，贯穿企业运作的各个方面。随着我国企业改革的深入和我国经济逐渐融入国际竞争，企业的性质和经营管理方法都发生了很大的变化，全面预算管理越来越受到我国企业和学者的重视。 本论文对台资企业全面预算管理进行了深入系统的分析和研究，分别从组织架构、实施流程、文化背景等相关方面对台资企业实施全面预算管理的特点及问题做了详尽的阐述及成因分析，并对改善全面预算管理的实施提出了合理化意见及建议。台资企业投资大陆发展的成功案例较多，且涉及的行业、发展模式各不相同，如果集中分析，则难免会以偏概全。本论文为了能够客观准确的阐述台资企业在应用全面预算管理的独特性及问题点，特以环渤海区域的台企作为主要研究对象，以K公司为说明案例，对相关问题进行说明，也有利于同类型企业参考借鉴。 本文选择了环渤海区域台资企业结合K公司作为典型案例进行深入分析。研究过程概述、回顾全面预算管理的理论、总结台资企业预算管理特色、问题、用K公司的案例做了进一步介绍。通过对K公司全面预算管理的组织架构，实施流程，特点分析，问题总结等相关分析步骤，对K公司在改善全面预算管理方式方法上提出合理化建议。通过对K公司全面预算管理应用的系统全面介绍，作为管理应用的参考依据，帮助行业内的其他相关企业规避运作中易产生的问题，为同类型的企业提供了优质的管理会计方面的学习范本。
英文摘要：	As more and more economic exchanges with Taiwan, the mainland economic policies have been continuously relaxed, and more and more Taiwan enterprises come to invest in the mainland market. The mastery in advanced management mode and mainland culture leads the Taiwan funded enterprise to a great success in mainland market. Its experiences in management and operation are of a big value for us to study and copy. Integrated budget management is an important method in enterprise internal control, which plays a significant role in promoting the developing and maturing process for modern enterprise. It integrates all the enterprise's key issues into a rounded system, based on strategic planning aspects in enterprise operation including planning, controlling, coordinating, stimulating and estimating. With the deepening of enterprise reform in China and China's economy gradually integrating into the international competition, the nature of enterprise and management methods have undergone great changes, so that integrated budget management has been put first by China's enterprises and academics. This essay gives a deep and systematic analysis and research on integrated budget management in Taiwan-funded enterprises, also introduces the characteristics and issue explanation to integrated budget management implement respectively from organization frame, implements process, cultural background. Aiming to find reasonable comments and suggestions on improving integrated budget management implement. There are many successful cases of Taiwan-invested enterprises in mainland, involving different industries and different developing patterns. It is hard to tell a whole story. So in order to present the uniqueness and key issue point in Taiwan-funded enterprises integrated budget management, this essay makes Taiwan-funded enterprises in Bohai economic circle as a main research object, and has K Company as an example to explain the related issues. It is helpful for reference to the same type of enterprises. This paper chooses the K Company as a typical Taiwan-funded enterprise in Bohai economic circle to analysis. It takes K Company as an example to research process introduction, to overview integrated budget management theory and sum up the characteristics and issues in Taiwan funded enterprise budget management, as a result to propose rationalization proposal for integrated budget management improving, including organization framework, implement process. Through the systematic introduction to K company integrated budget management application, it aims to give a reference to other similar company avoiding possible issues.
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