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论文编号：	8178
作者编号：	2220140372
上传时间：	2016/6/2 8:24:38
中文题目：	国有企业集团预算管理研究---以JP集团为例
英文题目：	The Research of Budget Management in State-owned Enterprise Group:Taking JP Group as an Example
指导老师：	程新生
中文关键字：	企业集团；预算管理；预算约束；考核评价
英文关键字：	Enterprise group；Budget management；Budget constraint；Assessment
中文摘要：	预算管理是现代化的公司制企业进行科学管控的一种重要的管理模式，尤其是对于大型的集团化企业而言，能否对下属控股公司及部门进行科学治理以及内部控制的水平高低，是决定其能否继续发展的关键性因素。由于我国现代化企业制度实行的时间较短，大部分企业集团特别是国有企业的管理水平仍然处于较低的状态，对预算管理的认识还比较肤浅，在推行预算管理的时候时常流于形式或者脱离实际，所以如何解决在目前国有企业中预算管理存在的问题，并以此为例，对其他企业产生借鉴作用是十分有意义的。目前在预算管理研究领域对企业集团预算管理的专题性研究较多，但是针对大型国有企业集团的特点进行研究的较少。本文尝试以“集团化”的国有企业为实际案例，以财务会计理论知识为指导，将预算管理、内部控制以及公司治理相结合，对企业集团预算管理进行深入研究。本文对现今国内外有关预算管理的主要几项研究情况做了概述，对预算管理、企业集团以及我国国有企业特征等基本理论做出了归纳和总结；对预算管理的几个重要的节点做了详细介绍；分析了现今我国国有企业预算管理的基本设计原则、类别、流程环节以及考核相关的事项中存在的几个具有典型性的问题。本文介绍了JP集团的基本情况以及该集团现行预算管理的现状，通过数据分析，找出其在推行预算管理过程中产生的问题。根据预算管理的相关理论，结合JP集团的实际情况，提出了相应的改进措施以及优化方案，以期能解决该集团在预算管理中存在的问题。
英文摘要：	Budget management is an important management mode for the scientific management of modern corporate enterprise, especially for large group enterprises. Whether they can conduct scientific management to subordinate holding companies and department and the internal control level is the key factor to decide whether they can continue to develop. Because of the short implementation time of modern enterprise system in China, the management level of most enterprises, especially state-owned enterprises, is still at a low level and their understanding of comprehensive budget management is still shallow. When it comes to the implement of budget management, it always becomes formalistic or divorced from reality. So, figure out how to solve the existing problems of budget management in state-owned enterprises and take that as examples are significant reference for other enterprises. At present, there are more thematic researches on budget management of enterprises in budge management research area. However, the number of researches on the characteristics of large state-owned enterprise group is few. This paper conducted a deep analysis on budget management of enterprise group by trying to take collectivize state-owned enterprises as practical case, taking speculative knowledge of financial accounting as guide and combination of budge management, internal control and company management. This paper conducted a summary on several main research findings related to current budget management at home and abroad; conducted an induction and summary on the fundamental theory of budget management, enterprise group. Characteristics of state-owned enterprises in China and so on; made a detailed introduction of several important node of budget management in China; analyzed several obvious and specific existing problems in basic design principle, type, process link and matters related to examination of budget management in state-owned enterprises in China. This paper introduced the fundamental situation and the current budget management status of JP Group. It found out the problems produced during the process of the implementation of budget management by data analysis. In order to solve the problems existing in the budget management of JP Group, this paper put forward corresponding improvement measure and optimization program according to the related theory of budget management, combing with the practical situation of the group.
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