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论文编号：	5912
作者编号：	2120112561
上传时间：	2013/12/6 13:40:31
中文题目：	天津移动公司全面预算管理研究
英文题目：	Research on comprehensive budget management of Tianjin Mobile Communication Company Limited
指导老师：	李莉
中文关键字：	组织架构;风险控制;战略规划;预算松弛
英文关键字：	Organizational structure;Risk control;Strategic planning;Budgetary slack
中文摘要：	当今各行各业的发展需要有明确的目标作为指导，企业不再甘愿为以往沉闷、单一的生产管理模式所束缚，这不仅需要出色的领导者，更需要有一种创新的、高效的管理模式作为管理工具。财务是企业的中心，而全面预算管理则是财务的核心，一个企业的前进方向、发展目标、经营战略指导等等所有的一切与生产经营、投资规划、资金往来活动均与预算管理有着息息相关的联系。所谓预算就是对未来的估算，财务预算也是企业以核心来掌控和引导未来一段时期内整体的经营活动和计划的预测。如今企业在这样一个竞争环境中，发展壮大的速度越快，疏忽的漏洞也会越多。企业内部的综合协调管理工作就应该跟上发展的速度不断进行改善和提升。那么既要求企业上下统一发展方向，又要协调监督日常活动，仅仅遵循传统的管理模式、陈旧的思想和方法势必会成为发展道路上的绊脚石，阻碍企业整体的发展，而只有运用合理有效的预算管理方法，以经营、财务、投资等一系列历史数据及内外部发展及竞争环境为依据；以经营收入、财务利润等为目标；以过程为控制重点；以绩效考核为手段，对企业的经营、投资、效益等方面的总体规划进行量化说明的先进管理方法和行为指导方式，可以全面提高企业的经营管理水平，既能把握一定时期内的发展目标方向，又能将各项工作活动进行相应的衔接，对每一个部门甚至每一位员工起到激励的作用，促使他们发挥自身的最大效能为企业出一份力。本篇论文采取从理论基础入手，通过国内外全面预算管理相关理论做初步的介绍，然后对天津移动公司经营情况及当前全面预算管理现状进行全面的分析和论证，发现阻碍公司优化发展的财务预算短板问题，提出解决新思路，同时也在做出新尝试，具体内容包括：组织架构结构改造、建立信息共享的预算管理平台、优化编制过程、考核监控过程、考核评价方式等五个方面，并结合公司的经营管理的现实情况，对全面预算管理做了优化设计方案，只有适合的，能够满足自己企业需要的预算管理模式才能够对今后的发展起到推动作用。希望借此能提升公司财务预算工作的管理水平。
英文摘要：	In today's development from all walks of life need to have a clear goal as guidance, enterprises are no longer willing to ever boring, a single production management mode, it needs not only good leaders, more need to have an innovative and efficient management model as a management tool. Finance is the center of the enterprise, and the comprehensive budget management is the core of the financial, the direction of an enterprise, development goals, business and strategic guidance and so on all production and business operation, investment planning, funds activity is closely related to the budget management has a contact. A budget is an estimate of the future, financial budget and enterprises as the core to control and guide the future for a period the overall business activities and predictions of the plan. Now in such a competitive environment, the faster the speed of development, the more holes will be negligence. The comprehensive coordination management of enterprise interior should keep up with the speed of development to improve and improve continuously. So requires both enterprise unified direction, up and down and to coordinate supervise the daily activities, simply follow the traditional management mode, the old ideas and methods are bound to become a stumbling block for the development of roads, hinder the development of the whole enterprise, and only USES the method of reasonable and effective budget management, to management, financial, investment, and a series of historical data and based on internal and external development and competitive environment; With business income, financial profit as the goal; With the process as the key; By means of performance appraisal, to the enterprise management, investment and benefit of the overall planning of a quantitative description of advanced management method and way of behavior guidance, can comprehensively improve the management level of enterprises, can grasp the direction of a certain period of development goals, and will have a corresponding connection work activities and for each department or even every employee have the effect of incentive, motivate them to play its maximum performance out of a force for the enterprise. This paper, from the perspective of the theoretical basis, through the comprehensive budget management at home and abroad to do preliminary introduction of relevant theories, and then to Tianjin mobile companies operating conditions and current status of the comprehensive budget management to conduct a comprehensive analysis and argumentation, find short problems hindering the development of the company to optimize the financial budget, puts forward the new ideas and make a new attempt at the same time, the concrete content includes: the organizational structure transformation, set up information sharing file management platform, to optimize the preparation process, inspection monitoring process, from five aspects, such as evaluation method combined with the present situation of the company's management, optimizing design scheme has been done to the comprehensive budget management, only suitable for, can meet the needs of their enterprise budget management mode to be able to promote the development of the future. Hope will enhance the management level of the company's financial budget work.
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