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论文编号：	5690
作者编号：	2220110498
上传时间：	2013/12/2 14:53:55
中文题目：	昆明市烟草公司全面预算管理体系构建研究
英文题目：	Study on the Kunming Tobacco’s construction of comprehensive budget management system
指导老师：	李莉
中文关键字：	昆明烟草；全面预算管理；体系构建研究
英文关键字：	Kunming Tobacco; The construction of the comprehensive budget management system; Study
中文摘要：	全面预算管理是企业重要的管理方法和手段，是企业实现短期经营目标和长远战略目标管理的有效措施，同时通过预算的编制、下达与执行、控制与监督、考核与评价过程能促进企业的精细化管理水平提升。随着企业的逐步发展和经营规模的不断扩大，全面预算管理作为企业内部管理控制的一种重要手段，在帮助企业进行计划、协调、控制和业绩评价等基础管理方面发挥的作用日益受到企业管理者的重视。如何通过全面预算管理来提升企业管理水平，确保企业持续、健康、稳定发展，成为许多企业管理理论界和实务界人士研究的新课题。全面预算管理一定程度上可以充分利用企业有限的资源，降低企业经营成本费用，从而提升企业核心竞争力。如何正确认识全面预算管理这一科学企业管理工具，建立一套符合企业自身实际的全面预算管理体系，是做好企业预算管理工作的关键。论文以昆明市烟草公司预算管理为研究对象。全文共分为六个部分，第一部分介绍了本文的选题背景、研究意义、研究方法、论文创新点、研究内容和文章框架；第二部分简要介绍了全面预算管理基础理论以及全面预算管理的意义、作用及特征，也说明了国内外全面预算管理的研究现状；第三部分主要介绍了昆明市烟草目前预算管理现状，客观分析了昆明烟草预算管理实践中存在的主要问题和原因，并分析了具体原因，对现行的预算管理进行了全面评价；第四章是在前面分析昆明烟草预算管理现状的基础上，提出构建昆明市烟草公司全面预算管理体系，并分析了其必要性和可行性；第五章从预算的编制、审核与批准、执行与控制、预算分析与调整、监督与考评对全面预算管理体系进行阐述，同时从四个方面对如何保障全面预算管理体系的顺利实施进行说明；论文最后对本文所提及的全面预算管理体系的不足，如在实施过程中未细化等问题进行了总结, 也对昆明市烟草公司全面预算管理体系的实施进行了展望。如何将较好的全面预算管理理论同企业日常管理的实践活动较好的结合一直是国内外企业管理者经营者都在积极思考的问题。本文试图通过对昆明市烟草公司实施全面预算管理体系构建的案例进行全面、系统的阐述与研究，力求从典型的案例中找出普遍规律，希望能够为提高全面预算管理的运用水平提供有益的借鉴。 关键词：昆明烟草；全面预算管理；体系构建研究
英文摘要：	Comprehensive budget management is an important enterprise management method and means, which are the effective measures for short-term business objectives and long-term strategic objective management enterprise. At the same time, budget, issuing and executing, control and supervision, examination and evaluation process can promote the fine enterprise management level. With the gradual development and the scale of enterprises continues to expand, the comprehensive budget management as an important means of internal management control of the enterprise, to plan, coordinate, control and performance evaluation can help enterprises play the role based management has been of great importance to enterprise managers. The comprehensive budget management to improve enterprise management level, to ensure the sustained, healthy and stable development, it has been a question for study management theory and practice. Some extent, the comprehensive budget management can make full use of the limited resources, reduce business costs, to enhance the core competitiveness of enterprises. How to correctly understand the scientific enterprise comprehensive budget management tool, the comprehensive budget management system and set up their own actual, is the key to enterprise budget management. The paper is based on the Kunming Tobacco budget management as the research object. The text is divided into six parts, the first part introduces the research background, research significance, research methods, innovations, research content and the frame; The second part briefly introduces the functions and characteristics of the comprehensive budget management theory as well as the overall budget management, the significance, and explains the current situation of comprehensive budget management at home and abroad; The third part mainly introduces the Kunming Tobacco budget management status at present, analyzes of the main problems and causes of Kunming tobacco budget management in practice, and then, it is a comprehensive evaluation of the budget management; The fourth chapter is on the front of the Kunming Tobacco budget management present situation, proposed the construction Kunming tobacco comprehensive budget management system, and discusses its necessity and feasibility; The fifth chapter elaborates on the overall budget management system from the budget preparation, review and approval, implementation and control, budget analysis and adjustment, supervision and appraisal, simultaneously is described from four aspects on how to ensure the smooth implementation of the comprehensive budget management system . In the end of the part, as summarized in the implementation process is not detailed and other issues, the implementation of the comprehensive budget management system in Kunming tobacco is discussed. How to practice the comprehensive budget management theory as well as the daily management of the enterprise better and combined with the domestic and foreign enterprises management operators are actively thought about. This paper attempts to elaborate and comprehensive research, system through the implementation of the overall budget management system on the case study of Kunming tobacco, to finding out the common rules from the typical case, hope to be able to provide useful reference for the improvement of comprehensive budget management application level. Key words: Kunming Tobacco; The construction of the comprehensive budget management system; Study
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