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论文编号：	7006
作者编号：	2220110332
上传时间：	2014/12/9 21:51:59
中文题目：	LY市烟草商业企业全面预算管理研究
英文题目：	Research on the Comprehensive Budget Management of LY city Tobacco Company
指导老师：	李姝
中文关键字：	全面预算管理；烟草企业；商业企业
英文关键字：	comprehensive budget management, tobacco corporation, commercial corporation
中文摘要：	近年来，我国烟草行业的发展面临国外知名烟草企业的激烈竞争和市场逐渐萎缩的巨大挑战。烟草商业企业为了求生存、促发展，必须寻求管理的改进和效益的提高。全面预算管理作为一种现代企业的管理模式，通过对企业各项经济活动进行调控，以预算管理保障预算实施，力求使企业资源发挥最大效用，进而实现最优管理效果。因此，将全面预算管理运用到烟草商业企业具有重要的现实意义。 LY市烟草商业企业为加强企业内部控制，提高管理水平，增强企业核心竞争力，建立健全预算管理体系，已经逐步开始在企业管理中运用全面预算管理方法。但是，由于企业对全面预算管理认识淡薄，预算编制不够科学，执行和控制力度不够，差异分析不到位，导致全面预算管理发挥作用不明显。因此，研究如何完善LY市烟草商业企业全面预算管理，有助于LY市烟草商业企业提高企业整体效益和管理水平，同时，有助于拓展全面预算管理理论的应用广度。 本文首先探讨了研究全面预算管理如何运用到烟草商业企业中的背景与意义，对国内外全面预算管理理论的研究现状进行梳理，分析了全面预算管理的含义、目标、职能等内容，并对全面预算管理的产生及发展历程进行回顾。然后对全面预算管理在烟草商业企业的实际应用情况进行详细解读，并对烟草商业企业不同于一般企业的特点进行研究和概括，以帮助分析全面预算管理在该特殊类型企业中应用的必要性。最后，以LY市烟草商业企业为案例，在对其财务工作概况及全面预算管理基本框架进行介绍的同时梳理其中存在的问题，并针对问题，提出了宣传理念明确职责，提升全员预算认识；健全全面预算管理体系，提升预算编制科学性；建立预算管理信息系统，提升预算管控分析能力；健全预算考核机制，提升预算激励作用等完善烟草行业企业全面预算管理的思路与建议。 希望本文的研究结果，对地级市烟草商业企业及其他同类企业提高预算管理水平具有参考价值，发挥预算在管理控制中的作用提供有益帮助。
英文摘要：	In recent years, the development of China's tobacco industry is facing great challenges of fierce competition of foreign famous tobacco enterprises and the market is gradually shrinking. Tobacco commercial enterprises in order to survive and development, must seek to improve management and efficiency of the improved. Comprehensive budget management as a modern enterprise management mode, through the regulation of the economic activities of enterprises, in order to budget management security budget implementation, and strive to make the enterprise resources to maximize utility, to realize the best management effect. Therefore, the comprehensive budget management is applied to the tobacco commercial enterprise has important practical significance. Tobacco commercial enterprise of LY city to strengthen enterprise internal control, improve the management level, enhance the core competitiveness of enterprises, establish a sound budget management system, has gradually began to use the comprehensive budget management in enterprise management. However, due to the enterprise overall budget management consciousness, budgeting is not scientific, the execution and the control is not enough, difference analysis is not in place, resulting in the overall budget management play a role is not obvious. Therefore, the research on how to improve the comprehensive budget management in tobacco commercial enterprise of LY City, contribute to the LY city tobacco commercial enterprises to improve the efficiency of the whole enterprise and the management level, at the same time, the application scope is beneficial to the expansion of the comprehensive budget management theory. This paper discusses how to apply to the comprehensive budget management research background and significance of the tobacco business enterprises, to sort out the current status of domestic research of comprehensive budget management theory, analyzes the content of comprehensive budget management in the meaning, objectives, functions, and the overall budget pipe production and development course of management review. Then the comprehensive budget management in the practical application of the tobacco commercial enterprise carries on the detailed explanation, and the characteristics of the tobacco commercial enterprises is different from the general enterprise research and summarize, the necessity of the application of comprehensive budget management in the special type of analysis to help enterprises. Finally, in the LY city tobacco commercial enterprise as the case, in the basic framework of the financial work situation and comprehensive budget management are introduced in this paper and sorts out the existing problems, and solve the problem, propose publicity ideas clear responsibilities, improve the staff budget know; perfect comprehensive budget management system, enhance the scientific establishment budget budget preparation; management information system, enhance the budget control analysis ability; perfecting the budget assessment mechanism, enhance budget incentives such as thinking and suggestions of perfecting comprehensive budget management in tobacco industry enterprises. The results of this study has the reference value to the city level tobacco commercial enterprises and other similar enterprises to improve budget management, budget management play a role in the control of help.
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