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论文编号：	8923
作者编号：	2220140437
上传时间：	2016/12/10 17:07:52
中文题目：	G烟草商业公司预算管理优化研究
英文题目：	Study on Budget Management Optimization of Tobacco Commercial
指导老师：	边泓
中文关键字：	烟草商业公司;增量预算;过程控制;预算激励
英文关键字：	tobacco commercial company;incremental budget;budget control;budget incentives
中文摘要：	近年来，不论是大中型国有企业，还是民营企业，都开始积极探索在企业管理中实施全面预算管理，有的取得了一定成效，有效提升了企业的管理水平，增强了企业的竞争力，但有的也遭到失败，陷入种种误区。G公司作为国有独资企业专卖专营体质下的卷烟商业企业，积极推行全面预算管理，要求集团各部门及所属全资子公司建立健全全面预算管理体系，严格执行全面预算管理的各项规定，合理配置各类资源，维护经营秩序，保障经营安全。2009年，G公司下发《全面预算管理办法》和《全面预算管理考核办法》，在集团内实行全面预算管理，并初步建立起了全面预算管理体系。但由于G公司全面预算管理体系建立时间较短，业务经验欠缺等多方面的原因，影响G公司全面预算管理在运行过程中还存在着一些问题，影响了全面预算管理作用的发挥。本文共分五部分，首先阐述研究的背景及意义，国外和国内对预算管理的研究现状，本文的研究思路及方法。其次，介绍企业预算管理的相关理论，在明确预算概念的前提下，介绍财政部对预算管理基本内容、组织机构、形式及编制依据、编制程序和方法的相关要求，并从激励理论、委托代理理论两方面对预算管理的理论基础进行阐述。再次，对本文的研究对象G公司预算管理的现状和经营状况进行分析，重点分析G公司预算管理的组织机构及其职责、预算编制流程、预算执行控制和分析、预算考核结果运用等，通过分析提出预算管理是控制成本费用的有效方法，可以为企业经济效益的增长做出贡献。最后，通过案例剖析G公司预算编制方法、预算管理过程控制及分析、预算管理内部考核中存在的三个问题，提出预算编制中采用零基预算法，强化预算管理中的管控和分析工作，健全预算管理评价体系并实行合理的奖惩制度等优化措施。寄希望于G公司能够建立健全全面预算管理制度，充分发挥预算管理预防监督的作用，提升企业的管理水平，增强综合竞争力，实现国有资产保值增值的目标。
英文摘要：	In recent years, both large and medium-sized state-owned enterprises, or private enterprises have begun to actively explore the implementation of enterprise management in the overall budget management, and some have achieved some success, effectively enhance the management level, enhance the competitiveness of enterprises, but Some have also failed, caught in all kinds of errors. G company as a wholly state-owned enterprises monopoly monopoly under the constitution of the cigarette commercial enterprises, and actively implement a comprehensive budget management, requires the Group's various departments and their wholly-owned subsidiaries to establish and improve a comprehensive budget management system, strict implementation of comprehensive budget management of the provisions of a reasonable allocation All kinds of resources, maintenance of business order, to ensure operational safety. In 2009, G Company issued a "comprehensive budget management approach" and "comprehensive budget management assessment approach" in the group to implement a comprehensive budget management, and initially established a comprehensive budget management system. However, due to G company's overall budget management system to establish a short time, lack of business experience and many other reasons, the impact of G company's overall budget management in the operation process there are still some problems that affect the overall budget management role play. This paper is divided into five parts, first of all, the background and significance of research, foreign and domestic budget management research status, the research ideas and methods. Secondly, introduce the theory of enterprise budget management, explain the basic content, organizational structure, form and basis of compilation, procedure and method of budget management under the premise of clear budget concept, and from incentive theory, Theory of budget management in two aspects of the theoretical basis for elaboration. Thirdly, the paper analyzes the current situation and the operating status of G company budget management, and analyzes the organizational structure and responsibilities of G budget management, the budgeting process, the budget execution control and analysis, and the application of budget examination results. It is suggested that budget management is an effective way to control cost and can contribute to the economic growth. Finally, through the case analysis G company budgeting methods, budget management process control and analysis, budget management internal assessment of the three problems, the budget preparation of the use of zero-based budgeting method to strengthen the budget management control and analysis, sound Budget management evaluation system and the implementation of a reasonable reward and punishment system and other optimization measures. Hope G companies can establish and improve a comprehensive budget management system, give full play to the role of budget management, prevention and supervision to enhance the management level, enhance overall competitiveness, and achieve the goal of preserving and increasing the value of state assets.
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