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论文编号：	8790
作者编号：	2220140440
上传时间：	2016/12/8 16:03:10
中文题目：	ABC卷烟厂全面预算管理研究
英文题目：	Study on Comprehensive Budget Management of ABC Cigarette Factory
指导老师：	边泓
中文关键字：	全面预算管理；预算编制；预算评价考核；预算监督
英文关键字：	Comprehensive budget management; Budgeting; Budget evaluation and assessment; Budget supervision
中文摘要：	中国烟草行业自2003年工业和商业分离以来，行业迎来了快速发展的黄金时期，卷烟产销量大幅增长，卷烟结构大幅提升，行业税利水平大幅攀升。但2015年以来，受我国宏观经济下行压力影响，中国烟草行业“四大难题”（即卷烟行业增长速度回落、行业工商库存增加、卷烟结构提升空间变窄、卷烟需求拐点逼近等四大难题）带来的挑战进一步凸显。目前，行业呈现卷烟销量下滑，企业税利增速放缓，行业竞争加剧等特点。在内外压力的作用下，中国烟草行业的发展从原有的卷烟市场供给由“稍紧平衡”转变为“供大于求”；卷烟销售市场竞争由原有的“增量分享”转变为“存量分割”；行业各卷烟制造企业的发展思路由“共同发展”转变为“竞争发展”；各卷烟制造企业发展方式由“增加产量、提高结构”转变为“加强管理、增收节支”。为应对已经到来的严峻形势，烟草行业有必要采取措施进一步深化改革，健全适应市场经济的现代企业制度，从而不断提高企业的管理水平，全面预算管理作为现代企业管理的一种重要手段，无疑会对促进烟草行业持续快速健康发展起到积极的重要意义。作为国民经济重要组成部分的烟草行业，通过近十年的全面预算管理的实践摸索，已经逐步建立起了适应本行业预算管理的体系模式。但不同烟草企业在具有行业共性的同时也具有自身的特殊性。全面预算管理作为管理手段在满足行业整体要求的前提下，只有符合企业自身的特性才能充分发挥全面预算管理的功效，使不同企业的运营效率达到良好的效果。文章首先阐述了全面预算管理的相关理论及实践发展情况，分析了全面预算管理理论和实践发展的历程，明确了当前形势下烟草行业进一步推动实施全面预算管理的必要性；其次，简要叙述了ABC卷烟厂的基本情况，ABC卷烟厂全面预算管理的发展历程及现状；再次，文章认真分析了ABC卷烟厂全面预算管理中存在的问题，提出了优化ABC卷烟厂全面预算管理的具体措施，以期持续改进优化推动该企业全面预算管理工作；最后，文章阐述了自身对全面预算管理研究的不足之处，对下一步研究进行了展望。
英文摘要：	Since the industry and the commerce were separated in 2003, China’s tobacco industry has ushered in a golden age of rapid development, marked by significantly increasing sales volume of cigarettes, greatly improved cigarette structure and largely growing tax and profits. From 2015 on, however, due to the downward pressure of China’s macro economy, the “four problems” in China’s tobacco industry, i.e. the decreasing growth rate of the cigarette industry, the increase of industrial and commercial inventory, the limited promotion space of the cigarette structure, and the nearness to the turning point of the demand for cigarettes, are posing greater challenges. At present, this industry features a drop in sales volume, lower growth rates of tax and profits and fiercer competition. Under the internal and external pressure, the supply and demand of the cigarette market has transformed from “a little tight balance” into “oversupply”; the competition in tobacco sales market has shifted from “sharing increments” into “splitting storage”; cigarette manufacturing enterprises focus on “competitive development” instead of “mutual development”, and develop themselves by “strengthening management, increasing incomes and saving costs” instead of “increasing output and improving the cigarette structure.” To cope with the grave situation, it is necessary that the tobacco industry further deepen reforms, and perfect the modern enterprise system in accordance with the market economy. In this way, enterprises’ management will be continuously improved. Comprehensive budget management, as an important instrument for modern business management, surely will contribute to the continuous, rapid and healthy development of the tobacco industry. As an important component of China’s national economy, the tobacco industry has, through a decade of practice and exploration in comprehensive budget management, gradually established its model system that works well with the budget management of this industry. Tobacco enterprises, however, have their own particularities while sharing common features of this industry. Comprehensive budget management as a management tool to meet the requirements of the industry, only in line with their own characteristics, so that different companies operating efficiency to achieve good results. Firstly, this paper expatiates on the theory and practice of comprehensive budget management, analyzes the development of the theory and practice of the comprehensive budget management, and clarifies the necessity of further promoting the implementation of overall budget management in the tobacco industry. Secondly, this thesis briefly describes the basic situation of ABC cigarette factory, like the history and current situation of the comprehensive budget management adopted in ABC factory. The thesis analyzes the existing problems of ABC cigarette factory’s comprehensive budget management. It also puts forward detailed measures of optimizing its comprehensive budget management, hoping to continuously promote the implementation of the comprehensive budget management. At last, the thesis deals with its limitations of the research on the comprehensive budget management and the expectations for further research on this topic.
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