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论文编号：	5677
作者编号：	2220110843
上传时间：	2013/11/29 13:38:34
中文题目：	DD公司全面预算管理研究
英文题目：	Comprehensive budget management research of DD company
指导老师：	李莉
中文关键字：	全面预算管理，预算编制，预算考评
英文关键字：	Comprehensive Budget Management, Budget Preparing, Budget Assessment
中文摘要：	全面预算管理起源于西方，在中国从引入到推广已有十多年的时间，其作为企业内控体系的一部分，对实现企业经营战略、规避企业经营风险起着非常重要的作用。越来越多的企业在不断探索和完善全面预算管理体系的建立。建立完善的全面预算管理体系需要经过很长时间，不同性质的企业、不同的企业管理理念、不同的企业经营项目、甚至企业处于不同的发展阶段对全面预算管理的需求都是不同的，也是在不断变化着的，需要企业不断改进和完善全面预算管理体系，从而建成适应自身发展需要的全面预算管理体系。中国航天科技集团公司作为国有大型企业集团从2002年开始引入全面预算管理，经历了从确立到发展的逐步完善的过程。DD公司隶属于航天科技集团，作为一家全资控股公司也按集团要求制定了全面预算管理办法，全面预算管理在DD公司的经营管理过程中起到了重要作用。本文通过DD公司的案例，分析DD公司的全面预算管理方式，发现DD公司全面预算管理存在的问题，结合全面预算管理理论知识和国家、集团公司对全面预算管理的要求，提出适应企业发展的全面预算管理改进措施和方法，特别是在全面预算管理的方案改进和应用阶段提出了建立责任到人的全面预算管理考评体系和利用信息化系统建设实现全面预算管理的具体方法。从DD公司全面预算管理实践看，全面预算管理的成功实施第一要有良好的内控管理环境作支撑；第二要有预算考评体系作为全面预算管理的闭环体系才能真正有效推动全面预算管理；第三要有完善的预算信息化系统，才能使全面预算管理发挥巨大的作用。
英文摘要：	The comprehensive budget management in China originated from the west, from the introduction to the promotion of more than tenyears. As part of the corporate internal control system, the comprehensive budget management plays a very important role to realize the enterprise business strategy, and to avoidbusiness risk. More and more enterprises constantly explore andimprove the establishmentof comprehensive budget management system. The establishment of a comprehensive budget management systemneeds a very long time.The demand for budget managementvaries in different enterprises,differententerprise managementconcepts, different business projects, and even in different developingstagesof enterprises, and also it is constantly changing.Enterprises need to continuously improve and perfect the comprehensive budget management system, thus, they can build the comprehensive budget management system to adapt to the development needs of their own. China Aerospace Science and Technology Corporation as a large state-owned enterprise groupsbegan to introduce the comprehensive budget management in 2002,andexperiencedfrom the establishment to the development of the process of gradually improving. DD company belongs to China Aerospace Science and Technology Corporation. As a wholly-owned holding company in the group, itdeveloped a comprehensive budget managementaccording to the requirements of the group, and thecomprehensive budget management in DD companyplayed an important role in the process of management. This paper, through the case of DD, analyzes DD company's budget management, reveals the presence of budget managementproblems of DD company, combining with the comprehensive budget management theory and requirements forbudget management of the state and the group, puts forward theimprovement measures and methods of the comprehensive budget management to adapt to the development of enterprises, especially puts forwardestablishing thebudgetmanagement system of responsibility to the people in the comprehensive budget management improvement and application stage,and the detailed methods to realize the comprehensive budget management by using information system construction. From the comprehensive budget management practice of DDcompany, in order to realizethe successful implementation of the comprehensive budget management,the first to have good internal controlenvironment as a support; the second to have budget evaluation system as to the closed-loop system of budget management. Thus,we can effectively promote the comprehensive budget management, and make itplay a great role.
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