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论文编号：	5745
作者编号：	2220110352
上传时间：	2013/12/4 10:51:32
中文题目：	基于战略的企业全面预算管理体系研究—以A烟草工业公司为例
英文题目：	Based on the Strategy of Enterprise Comprehensive Budget Management System Research — In the case of A Tobacco Company
指导老师：	陈国欣
中文关键字：	企业战略 全面预算管理 烟草
英文关键字：	Enterprise Strategy Comprehensive budget management Tobacco
中文摘要：	在中国加入世界贸易组织后，烟草行业面临的国内外社会环境越来越严峻。烟草专卖垄断制度逐步取消，国外烟草巨头对中国卷烟市场虎视眈眈，中国烟草行业急需全面提升自身的竞争能力，并提出以“培育品牌为重点，重基础、调结构、严管理、促规范、强素质”为手段 “卷烟上水平”的经营目标。如何提升管理基础，实施全面预算管理成了首选。通过全面预算管理合理配置企业有限的资源以实现企业战略目标成为企业亟待研究的重要课题。 本文在阐述了国内外预算管理理论的基础上，介绍了企业战略的概念、全面预算管理的含义、特点，在分析传统预算管理弊端的基础上总结战略导向的全面预算管理的优势，提出重构企业组织体系、塑造企业内部管理环境及构建预算责任体系三个方面建立以企业战略为导向的企业全面预算管理体系。 以A烟草工业公司为实例进行研究，介绍公司实施全面预算管理现状，分析存在问题。通过SWTO分析，确定企业战略发展规划，构建“4444”组织结构，建立预算责任网络及如何编制2011年度预算报表来论证构建以战略为导向的全面预算管理模式，评价了实施效果，从营造预算管理氛围、加强预算管理基础和加强信息系统建设三个角度提出A烟草工业公司预算管理体系的改进方向
英文摘要：	After became a member of the world trade organization, the tobacco industry was facing a severe situation and social environment both in home and abroad market. System of monopoly is the foundation of Tobacco industry. However, with the abolishing of the system, several foreign companies are eyeing this promising market in China. Chinese tobacco industries urgently need to improve their competitive ability, and point out a new operational goal, that is “aid special stress on brand cultivation, focus on fundamental，adjust the structure, strict operation management, promote the standard，strengthen the quality, and finally improve and quality and quantity of Chinese cigarettes.” How to improve the fundamental management, implementation of the comprehensive budget management has became a central issue. Through the comprehensive budgetary management and rational allocate those limited resources of enterprise to achieve the strategic goal has become an important subject of urgent research. The article introduces the concept of corporate strategy, the meaning and the characteristics of comprehensive budget management based on the theory of budget management. Moreover, it also summary the advantage of comprehensive budget management with strategy oriented based on the defects of traditional budget management. And point out: establish the comprehensive budget management system that compromises reconstruction of enterprise organizational system，the shaping of internal management and the construction of budget responsibility system. The article takes A Tobacco Industrial Company as an example, introduction the situation of implementation of the comprehensive budget management and also show the analysis of existing problems，demonstrate construction of comprehensive budget management mode with the strategy oriented through the SWTO analyze to determining the strategic development planning, constructing the 4444 organization structure, establishing budget responsibility network and the working process of 2011 annual budget report. Evaluation of the implementation effect, from creating a budget management, strengthen the atmosphere based budget management and strengthen the construction of information system three aspects proposed the improvement direction of budget management system of A Tobacco Industrial Company.
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