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论文编号：	5756
作者编号：	2220110343
上传时间：	2013/12/4 12:46:08
中文题目：	ZK烟草公司全面预算管理研究
英文题目：	Study on Comprehensive Budget Management
指导老师：	王全喜
中文关键字：	烟草企业 全面预算 改进
英文关键字：	tobacco enterprise , comprehensive budget, improvement
中文摘要：	全面预算管理是伴随着全球经济一体化的发展，在学习西方先进企业管理理论中引进的。我国的全面预算管理理论在这些年的实践运用中，理论研究不断发展，并在各个行业进行了应用推广，使得全面预算管理理论探索和实践有了广阔的发展空间。 我国烟草企业随着近些年国有企业体制改革，较大的发展和应用了现代企业管理理论，企业管理能力有了较大的提高。在全行业实施了全面预算管理，经过几年的运用实践，大大提高了行业的经济效益。本文通过ZK烟草公司预算管理的现状的分析研究，发现其全面预算管理还存在以下问题：1.全面预算管理组织体系设置不合理，实施运行不顺畅；2.预算管理制度不够全面，不能体现全面预算管理的优势；3.预算管理责任主体不明确，造成全面预算管理的执行缺乏控制；4.全面预算管理的过程考核监督缺失，考核评价机制及奖惩机制得不到有效利用。通过对ZK烟草公司预算管理问题的剖析，查找问题产生的原因，并提出有针对性的改进方案。本文通过对ZK烟草公司预算管理问题的研究，为该企业全面预算管理的完善提供一些有效的改进方案，并希望能够将全面预算管理理论与实践相结合，深入研究全面预算管理在烟草行业中的应用，提高烟草企业管理水平。
英文摘要：	With the development of global economic integration, Comprehensive budget management is introduced in learning the advanced enterprise management theory in western countries. The comprehensive budget management theory in our country becomes mature in practice with its application in various industries, which has broadened much space for development. With the reform of state-owned enterprises the tobacco companies in China in recent years have developed and applied the theory of modern enterprise management and the enterprise management capacity has been greatly improved. Through a few years’ implementation of the comprehensive budget management in the whole industry, the economic benefits have been improved greatly. In this paper, through the analysis of the budget management of the ZK tobacco companies, it is found that some problems still exist in the comprehensive budget management. Overall budget management organization system is not capable of the smooth implementation. Budget management system is not comprehensive enough to embody the advantages of the comprehensive budget management. The unclear responsible body of the budget management results in lack of overall control implementation of budget management and the lack of overall budget management process assessment leads to the ineffective use of supervision examination and evaluation mechanism and incentive mechanism. Thus, the optimization schemes should be put forward through the analysis of the problems and causes in budget management of ZK tobacco companies, In this paper, through the research of budget management of ZK tobacco companies, some effective solutions to improve the comprehensive budget management in the enterprise are provided with the hope that through the practice of comprehensive budget management theory, the management level of tobacco enterprise will be improved.
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