联系我们

论文查询结果	返回搜索

论文编号：	6887
作者编号：	2120123092
上传时间：	2014/12/8 10:40:08
中文题目：	S建筑集团公司全面预算管理研究
英文题目：	Study on Comprehensive Budgets of the S Group
指导老师：	周宝源
中文关键字：	预算管理;企业集团;建筑行业
英文关键字：	budget management; group corporation; the construction industry
中文摘要：	预算管理作为一种有效的企业管理办法，从20世纪初在美国诞生以来，在西方国家得到广泛应用。自引入中国企业以来，多年来得到了广泛应用和长足发展。但从笔者供职企业的实际操作层面看，仍然存在预算编制水平低、基层执行不到位、预算刚性不足、预算考核两层皮等诸多现象，有待改进。本文目的是通过对国内外预算管理理论的综述，结合工作单位的管理中存在的问题，采用文献研究法和案例分析法、问卷调查法等研究方法，力求反映出案例企业的预算管理现状，找出理论和实践中的差距、矛盾，进而优化改进，提出一些切实可行的解决措施，以期起到一些普遍适用性的指导作用。 长期以来，国有建筑企业在计划经济体制下运行，对中国的基础设施建设和经济发展起到举足轻重的作用，但在市场经济环境下参与竞争时间较短，对预算管理等现代化管理手段的应用仍有差距，很多单位的预算管理是停留在形式大于实质的层面。本文的案例单位S建筑集团是一个有着60多年历史的老牌国有企业，主营业务是建筑施工、房地产开发等业务，经营范围涉及全国各省市。虽然已经在2007年由纯国有企业改制为有限公司，但一些长期积累下的管理惯性下，预算管理的开展仍然存在诸多不足。本文结合笔者多年来从事预算管理工作的实践，列举预算执行不到位的情况，深入分析预算执行偏差的可能原因，并提出针对性的改善建议和具备可操作性的措施。 通过本次研究，得出的结论是：S集团现行的预算管理办法仍有改进空间，可以吸收制造业一些先进的预算管理经验，结合行业特点，逐步制定适合行业自身的预算编制、考核办法。对于S建筑集团而言，预算管理工作的全员参与是预算执行情况的保障，而这其中企业一把手的态度至关重要。另外，预算在工作中还可以起到协调部门关系的作用，但这个协调职能必须通过一个高于所有职能部门的机构-预算管理委员会行使，预算管理部门自身无法行使。本文预期的创新之处在于，提出了项目全周期预算和会计期间预算编制相结合的体系，并完善了现有的预算管理指标体系，便于企业考核，也利于企业整体战略的实现和推进，有效避免指标考核两层皮，企业上下不同心的情况。
英文摘要：	As an effective company management approach, budget management was born in the United States since the beginning of the 20th century. It has been widely used in western countries. Since it was introduced to Chinese companies, it has been widely used for many years and rapidly developed. However, in the view of practices in the company where I work, there are still many problems to be solved, for example, low-level budget preparations, low-level executions in the base departments, low budget rigidness, differences between the budget and the assessment, and many other problems. The purpose of this paper is to reflect the real status of budget management in companies, find the gaps and conflicts between theories and practices, optimize and improve the budget management, and put forward measures and practical solutions to guide the budget management through reviewing the local and foreign budget management theories and using case study, questionnaire, and other research methods based on management problems in the company. For a long time, the state-owned construction companies operate in the planned economic system, and play pivotal roles in China's infrastructure construction and economic development. However, they undergo competitions for a short time in the market economy, and have few experiences on budget management and other modern management tools. The budget management in many enterprises stays in the level of form rather than substance. This paper studies the cases in S Construction Group, a state-owned company with a history of more than 60 years. The company operates in provinces and cities throughout China. The main business of the company is construction and real estate development. Although the company was restructured from a state-owned company to a company limited by shares in 2007, many deficiencies still exist in budget management because of long-term accumulation of management inertia. In this paper, I list the cases of insufficient budget executions, deeply analyze the possible reasons for the deviation of budget executions, and propose specific improvement measures and feasible solutions based on my practices of budget management for many years. Through this study, the conclusion is: S Group's existing budget management approach still has the room for improvement and can absorb some of the advanced budget management experiences of manufacturing companies. S Group can gradually develop its own budgeting and assessment methods for the industry based on the industry characteristics. For S Construction Group, the all-staff participation for budget management is the basis for the budget performance, and the attitudes of company leaders are critical. In addition, the budget can also coordinate relations between departments, but the coordination function must be executed by a supreme organization, the budget management committee. The budget management department itself is unable to execute the coordination function. The expected innovations in this paper are to propose a system combining the whole-cycle project budgeting and the budgeting during the accounting period, improve the existing budget management index system, facilitate the company assessment, help to achieve and promote the overall strategy, and effectively avoid the differences between the indexes and the assessment and the differences between the upper level and lower level in a company.
查看全文：	预览  下载(下载需要进行登录)