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论文编号：	5954
作者编号：	2120112885
上传时间：	2013/12/8 13:59:25
中文题目：	企业预算管理研究——以DK研究院为例
英文题目：	Research on Budget Management—Take DK Institute For Example
指导老师：	程新生
中文关键字：	预算管理,预算管理流程,DK研究院
英文关键字：	Budget Management, Process of Budget Management, the DK Academy
中文摘要：	预算管理是一个系统的过程，它是企业内部管理控制的一种主要方法，我们应该重视预算管理的编制，执行，控制，调整等，忽视其中哪个环节都将影响预算作用的发挥。作为企业高管，应该重视预算与考评相联系，充分发挥预算管理的激励作用。预算管理从计划协调到现在兼具控制，激励，评价于一体的经营机制，是企业内控系统的核心。它通过预算的编制、执行、控制、考评和激励等环节，全面提高公司经营水平和管理效率，实现公司价值最优化的一种管理方法。在我国企业界，广大企业都结合自身的企业管理的实际情况开始推行预算管理，现代企业管理必须具备科学有效的管理方法，如何正确认识预算管理，建立一套符合本企业实际的预算管理体系，是做好企业预算管理工作的关键。 目前DK研究院面临着改制经营, 向企业化迈进,同时地勘经济正融入整个国民经济体系, 其找矿成果的资本化等等都需要DK研究院进一步加强预算管理。DK研究院实施预算管理工作并积累了一些好的经验，DK研究院开展预算管理是提高管理水平、加强沟通与协调、整合内部资源、企业化改制的需要。 本文以DK研究院为研究对象，通过比较分析、归纳汇总，探讨预算编制内容及方法，在对该研究院现有预算管理现状进行分析的基础上，以该研究院预算管理现状和存在的问题为背景进行研究，提出预算管理优化的基本思路。首先详细说明了DK研究院预算管理的目前基本实施情况，分析了该研究院现有预算管理体系取得的成效，探讨了该研究院预算管理存在的问题及成因，得出该研究院预算管理的解决思路和方案的优化设计，从DK研究院组织机构，预算编制方法的选择、预算编制的内容、预算编制过程、预算监督控制、预算的考评等方面提出该DK研究院预算管理方案的优化建议。本文力图为该研究院提供一种具有操作意义的预算管理方案，最后为预算管理方案提出实施建议。
英文摘要：	Budget management is a systematic process, it is a primary method of internal management and control, we should pay attention to the preparation of budget management, execution, control, adjustment, if we ignore the link which will affect the budget to play the role. As corporate executives, should pay attention to the budget associated with the evaluation, give full play to the role of budget management incentives . Budget management and coordination from planning to present both the control, motivation, evaluation in one of the operating mechanism is the core of enterprise internal control system. It is through budgeting, implementation, control, evaluation and incentives and other aspects, and comprehensively improve the level and efficiency of management company, a method of management to realize the value of optimization . In China, lots of company began implementing budget management ,combined with the actual situation of their own corporate management, modern enterprise management must have a scientific and effective management methods, how to correctly understand the budget management, establish a realistic budget in line with the corporate management system, budget is the key to good business management Geological exploration units currently facing restructuring operations to enterprise forward, while the economy is integrated into the entire national geological survey system, the capitalization of exploration results, etc, need to further strengthen the geological exploration units budget management. the DK Academy carry out budget management and gained some good experience, the DK Academy carry out budget management is to improve the management level, strengthen communication and coordination, integration of internal resources, enterprise restructuring needs. In the paper, the study of the DK Academy, through comparative analysis, summary, discuss the content and the method of budget preparation, based on the analysis of the content status of budget management, and in the background of the existing problem of the DK Academy. Then, conclude optimization method for budget management of the DK Academy. First, this paper describe the current implementation of comprehensive budget management of the DK Academy, analysis the effectiveness of the existing budget management system, discusses the problems and causes of the existence of budget management of the DK Academy, and fully propose the optimized design ideas and solutions.In the end, optimization suggestions of budget management of the DK Academy is put forward, relating of the organization, the method of budgeting, the content of budgeting, budget monitoring control, evaluation and other aspects of the budget . This article seeks to provide a meaningful significance program of budget management for the DK Academy, finally put forward suggestions for the implementation of budget management program.
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