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论文编号：	4645
作者编号：	2220100828
上传时间：	2012/9/20 16:33:51
中文题目：	华鲁恒升集团全面预算管理研究
英文题目：	Comprehensive budget management research of Shandong Hualu Hengsheng Group Co.,Ltd
指导老师：	李莉
中文关键字：	关键词：全面预算管理，资金管理，可行性分析
英文关键字：	Key words: Comprehensive Budget Management; Capital management; Feasibility analysis
中文摘要：	随着社会的发展，企业预算管理得到不断地丰富与完善，很多著名跨国公司都以全面预算作为企业管理控制的工具和业绩评价的依据。目前国内对全面预算管理的研究和实践也已经历了近30年的历程，在理论和实践上都有了一定的提升和进步。大多数规模以上企业，特别是国有企业都已开展全面预算工作，并利用信息化系统进行辅助管理，并取得了一定的成效，但是有相当一部分企业实施效果不理想，主要原因是企业在推行全面预算管理时还存在诸多问题，主要是理论层面和实践过程存在脱节，一些必要的环节得不到认真贯彻执行，全面预算效果打折扣。因此如何更好的发挥预算管理的作用，让理论来更好地指导实际工作成为当前急待解决的课题，也是本文所要研究的关注点。本文以本公司全面预算管理的整体实施过程为切入点，分析从预算理论引入到组织建立，从制度保证到管理流程再造，从预算架构到明细内容组成，从部门职责分工到预算全面执行等各个环节的状况。通过总结公司预算10多年的实施经验，发现公司预算管理和控制过程中的问题和不足，并深入分析问题存在根源，有针对性的提出改进方案和措施，逐步完善预算各项职能，并根据公司经营形势的变化，形成公司特有的预算管理方式和手段，实现成本的有效控制和经营创现，为公司盈利能力提升，资金链安全有序运转保驾护航。本文共分为六部分，从预算管理的相关定义入手，对全面预算管理进行探讨与分析，并针对公司在实施全面预算管理过程中出现的问题提出相应的解决方案。
英文摘要：	With the development of society, the enterprise budget management get rich and improve constantly, many famous multinational companies take the comprehensive budget management control as the tool and the basis of performance evaluation. The research and practice for comprehensive budget management have been experienced almost 30 years. Improvement and progress of enterprise budget management in the theory and practice Most the scaledenterprises, especially in state-owned enterprises, have already undertaken comprehensive budget work, and take advantage of information system in auxiliary management gradually, and havereached some achievements , but it is not ideal for a significant number of enterprises in comprehensive budget management control. The main reason is that the enterprise in the comprehensive budget management still exists many problems, the theoretical level and the practice process is disjointed, some necessary link cannot be executed completely , then the overall effect is not good . So how to bring the role of budget management into play further, let theory to better guide practical work become the issue to be solved urgently, meanwhile it is the research topics for this thesis. Based on the company's budget management process as the breakthrough point, we will discuss on how to implement it, constructing the comprehensive budget management. In this paper, the overall implementation process of the comprehensive budget management of the Company as a starting point to analyze the aspects and linkages among introduction of budget theory into organizations construction, from the system guarantee to the management process reengineering, from the budget framework to detailed contents , from the departmental division of responsibilities to the completely implementation of the budget. By summing up the company's 10 years experience in the budget implementation, I found the problems and deficiencies in budget management and control process, and analysis the problems deeply. Then we improve the programs and measures from time to time so as to perfect the budget functions, and in accordance with company business situation changes to form the unique company's budget system and means to achieve cost effective control and operation innovation, finnally achive the goal that enhance profitability for the company and ensure the security and order of capital chain operation. This article is divided into six parts， starting from the definition of budget managementdiscussion and analysis of the overall budget management and propose appropriate solutions to deal with problems among the implementation of the overall budget management process.
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