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论文编号：	5775
作者编号：	2220110335
上传时间：	2013/12/4 15:18:40
中文题目：	驻马店市烟草公司全面预算管理改进研究
英文题目：	Study on The Improvement of Zhumadian City Tobacco Companies Comprehensive Budget Management
指导老师：	陈国欣
中文关键字：	烟草行业;全面预算管理;预算定额标准
英文关键字：	budget;the comprehensive budget management;budget ration standard
中文摘要：	自烟草专卖体制建立以来，尤其是近年来，随着国家经济的发展，烟草行业审时度势、抢抓机遇，不断深化改革，在发展质量和经济效益上取得了令人瞩目的成绩，整体竞争实力显著增强，为保证国家财政收入、维护消费者利益做出了积极的贡献。但随着中国正式加入世界贸易组织和全球烟草控制框架公约的实施，烟草行业面临着激烈的国际竞争，烟草制品的生产和销售也受到了严格控制。在这种经济和政策背景下，烟草行业要想有效应对冲击，提升企业竞争力，实现经济效益的持续稳定健康发展，就必须在加强企业管理上下功夫。全面预算管理作为一种现代先进管理机制和工具，能够有效地帮助企业提高内部管理水平、优化资源配置、加强市场竞争力和抵御风险的能力。烟草行业已经认识到全面预算管理的重要性，并积极探索和推行适合自身实际的全面预算管理模式，但在实施过程中仍不够完善，很大程度上限制了全面预算管理作用的发挥。如何解决预算管理中存在的问题，利用全面预算管理这一工具来提升企业的管理水平，促进企业价值增值，成为当前烟草企业管理中的重要课题。本文从基本理论入手，首先通过相关文献资料的查阅和学习，对全面预算管理及相关理论作以介绍，阐述了全面预算的编制内容、方法和程序，全面预算管理的概念、特点和职能，以及全面预算管理体系的构建，介绍了委托代理和作业管理等理论；然后对国内外关于全面预算管理的研究现状进行了归纳总结；最后介绍了全面预算管理在烟草行业，尤其是在驻马店市烟草公司的应用实例，对全面预算管理的实施现状进行研究和分析，指出驻马店市烟草公司实施全面预算管理存在的问题，并结合本企业实际，提出完善全面预算管理的解决方案：制定科学和完善的预算编制流程；有效发挥内部审计信息鉴证职能；构建完善的预算定额标准体系；有效发挥作业管理对费用预算执行的控制作用。笔者试图从驻马店市烟草公司的实际出发，分析并建立符合企业自身特点的全面预算管理体系，希望能够促进驻马店市烟草公司全面预算管理水平的改进和提升，并能够为烟草行业开展全面预算管理提供一定的参考和借鉴价值。
英文摘要：	Since the establishment of the tobacco monopoly system, especially in recent years, with the development of the national economy, the tobacco industry to size up the situation, seize the opportunity, deepen reform, obtained attract people's attention to the achievement in the development of quality and economic benefits, the overall competitive strength significantly increased, and makes a positive contribution to the national finance income, safeguard the interests of consumers. But with China's accession to the World Trade Organization and the Framework Convention on global tobacco control implementation, the tobacco industry is facing fierce competition, the tobacco products production and sales are strictly controlled. In this economic and policy background, the tobacco industry in order to effectively deal with the impact, enhance the competitiveness of enterprises, stable and healthy development of the economic benefits, must strengthen enterprise management efforts. Comprehensive budget management as a modern advanced management mechanism and tools, can effectively help enterprises to improve the internal management level, capacity of optimizing the allocation of resources, enhance market competitiveness and risk. The tobacco industry has recognized the importance of comprehensive budget management, and actively explore and implement practical comprehensive budget management mode, but in the implementation process there are still some not perfect and the problems to be solved, play largely limits the role of comprehensive budget management. How to solve the problems in budget management, using the comprehensive budget management tool to enhance the management level of enterprises, promote the enterprise value, has become an important topic in the current management of the tobacco enterprise. In this paper, starting from the basic theory, first through the relevant documents and learning, to the comprehensive budget management and related theory is introduced, expounds the contents, methods and procedures of the comprehensive budget, the concept, characteristics and functions of the comprehensive budget management, construction and the overall budget management system, and introduces the principal-agent and operations management theory; then research status at home and abroad on the comprehensive budget management are summarized; finally introduced the comprehensive budget management in the tobacco industry, especially in the application of Zhumadian tobacco companies, the study and analysis of the status of implementation of comprehensive budget management, find out the problems in comprehensive budget management implementation of the Zhumadian city tobacco companies, and combined with the actual, put forward to improve the solution of overall budget management: establish scientific and perfect the budget process; effective implementation of the budget information authenticity and integrity verification functions of internal audit; to perfect the construction of system of budget ration standards; effective operation management of budget management role. The author tries to set out from the actual Zhumadian city tobacco companies, analyze and establish the comprehensive budget management system of enterprise's own characteristics, hope to be able to promote the improvement and upgrade the level of comprehensive budget management tobacco companies in Zhumadian City, and to provide certain reference and reference value for the tobacco industry to carry out a comprehensive budget management.
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