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论文编号：	5746
作者编号：	2220110323
上传时间：	2013/12/4 11:00:46
中文题目：	FZ市烟草公司全面预算管理研究
英文题目：	Research of FZ Tobacco Comprehensive Budget Management
指导老师：	周宝源
中文关键字：	FZ烟草，全面预算，改进建议
英文关键字：	FZ Tobacco,the comprehensive budget,recommendations for improvement
中文摘要：	中国的烟草企业是实行国家专营专卖的垄断国有企业，受国家烟草专卖政策的保护，其生产经营带有浓厚的计划经济色彩。在世界经济持续低迷的大背景下，伴随着全球控烟呼声的不断升级，受国家“八项规定”政策的强势影响，中国烟草企业要在市场规模和消费空间有限的大环境中，实现企业持续、稳定的发展目标，就只能摒弃原先粗放式的外延扩展发展方式，而逐渐向注重企业自身管理的内涵式发展转型。全面预算管理作为科学化、精细化的现代企业管理方式，可以有效优化企业资源配置、提高企业管控能力、增强企业整体竞争实力。本文以FZ市烟草公司作为研究对象，从分析烟草商业企业行业特征及预算管理特点入手，对FZ市烟草公司全面预算管理现状展开分析，就其在预算组织体系构建、预算执行控制、预算管理标准以及预算考核方式方面存在的问题进行客观而深入剖析。从企业实际管理需求出发，根据烟草商业企业业务垂直管理的特点，引入“预算归口管理”理念，提出应打破部门界限，通过在预算体系中增设预算归口管理部门这一专业管理层级，以实现预算指标的归口管理，提高预算管理的专业性。而在预算执行控制方面，按照业务重要性程度采用不同的预算控制手段，利用科学、合理的授权审批管理，以实现对预算指标及预算执行的有效管控。费用控制一直是烟草企业预算管理的重点。通过建立预算指标定额标准体系来减少预算博弈，通过年度预算目标与工作计划的细化分解，实现年度预算数据与月度预算数据的有效衔接，以实现对企业费用预算的合理、有效管控。同时，通过建立过程与结果并重的预算考核机制，变事后考核为事中控制、变静态评价为动态管控，将预算考评与企业的贯标、对标机制相衔接，深度挖掘企业潜力，合理完善企业预算考评机制，有效提高预算考评成效。希望通过上述研究，摸索出一套适合我国烟草商业企业的全面预算管理模式，对于丰富和完善全面预算管理理论，优化和提升全面预算管理水平提供有益的参考和借鉴。
英文摘要：	As state-owned enterprises and national exclusive dealing,China’s tobacco enterprises have strong characteristics of the planned economy in production and management under the protection of the State Tobacco Monopoly Policy.In the backdrop that the world economy continues to weaken,with the rising voice of tobacco control and strong impact of the“eight provisions” national policy,China’s tobacco industry should gradually transform to a connotative mode of development which focus on their own management from the original expansion of the extensive mode，to achieve sustainable and stable development goals in the environment that market size and consumer space are limited.Comprehensive budget management,which is a scientific and meticulous modern enterprise management approach,can effectively optimize the allocation of resources,improve enterprise management and control capabilities,and enhance their overall competitiveness. FZ Tobacco as the research object,the thesis has discussed the current situation of comprehensive budget management,starting with the industry characteristics and start budget management features in tobacco commercial enterprises,objectively and deeply analysis the problems in the budget organization system construction,budget execution control,budget management standards and budget assessment methods.According to the actual business management needs and the vertical management features of tobacco business enterprise,with the concept "budget centralized management" introduced to,the thesis suggests achieve budget indicators centralized management and improve budget management professional by departmental boundaries broken down and budget centralized management department added as a professional management level.In the budget execution control,in accordance with the operational budget of the degree of importance of different control methods,use scientific and rational management of authorization and approval in order to achieve the budget targets and budget implementation of effective control.Cost control has been the focus of tobacco companies budget management.Reduce the budget game by the establishment of budget targets fixed standard system as well as effectively strengthen the interface between annual budget and monthly budget data by the annual budget and the objectives refine the decomposition of work plan,in order to achieve a reasonable business expense budget and effective control.Meanwhile,by means of establishing a budget assessment mechanism which focus on both process and results,which transforms the budget assessment from postmortem assessment to interim control,from static evaluation to dynamic management and control,links the budget assessment to the enterprise’s standards implementation and benchmarking mechanism,deeply tap the enterprise’s potential,reasonable complete enterprise budget evaluation mechanism and effectively improve the effectiveness of the budget the evaluation. This thesis aims to work out a set available mode on comprehensive budget management for our tobacco business enterprise by the above research,which can be useful reference to enriching the comprehensive budget management theory,optimization and upgrading of the comprehensive budget management level.
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