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论文编号：	982
作者编号：	2220070531
上传时间：	2009/6/7 23:24:23
中文题目：	航天科工集团全面预算管理体系研
英文题目：	CASIC comprehensive budget man
指导老师：	孙广平
中文关键字：	航天科工;全面预算;体系构建
英文关键字：	CASIC;Comprehensive budget;Sys
中文摘要：	随着经济的发展，民营企业的逐渐壮大，国有企业的上市、兼并以及重组，我国形成一大批集团公司。在市场经济条件下，集团公司的作用日益重要，已经成为现代工商企业的标志和民族产业实力的象征。而提高我国企业集团的管理水平，提升其国际竞争力，使其与国外大型企业集团相抗衡，已成为摆在理论与实践工作者面前急待解决的课题。全面预算管理体系作为一种较为成熟有效的企业内部控制方法，实现了对集团公司业务流、信息流的整合，是企业规划战略目标、控制日常活动、分散经营风险以及优化资源配置的重要手段。 航天科工集团自2003年起，积极运用预算管理这一工具对下属公司及其高级管理人员的经济活动进行管理和控制，但仍然存在较多的问题。本文通过对全面预算管理理论的分析，试图建立一套适合于航天科工集团的科学规范的全面预算管理体系，通过全面预算管理促进航天科工集团管理决策水平、落实目标责任、加强过程控制，进而提高单位的管理效率和经济效益。同时，将企业预算管理应用于航天科工集团内部各种形式的单位，扩大全面预算的应用范围，丰富全面预算管理理论。 本文分六个方面对航天科工集团的全面预算管理体系的构建进行了阐述： 第一章“绪论”对本文的研究背景、目的和意义进行了分析，指出通过将广泛运用于企业的全面预算理论，与航天科工集团的特点相结合，可以进一步完善航天科工集团的全面预管理，建立一套科学规范的全面预算管理体系，解决财务预算与业务预算的脱节、预算松弛、缺乏健全的预算考核体系等问题，从而加强航天科工集团的风险控制，协调资源配置效果，促进成本节约。 第二章对全面预算管理理论进行介绍。对全面预算管理的概念、作用、管理组织、管理原则和全面预算管理体系进行研究，为下文作铺垫。同时介绍了全面预算管理在国内外发展的情况，说明全面预算管理的可行性。 第三章对航天科工集团的行业特点和经营现状进行分析。航天科工集团是国家十大军工集团之一，具有鲜明的行业特点。通过对航天科工集团经营现状的分析，指出该集团全面预算管理存在的问题。 第四章结合航天科工集团的特点和全面预算模式，建立了集团的全面预算管理构架，详细介绍了集团全面预算管理的原则、组织机构，并详细介绍了集团全面预算的管理工作流程、业务循环流程、信息归集流程。 第五章以航天科工集团下属二级单位为例，详细的分析了集团全面预算管理的运行机制。 最后得出本文的结论：大企业集团的发展日益成为社会经济生活关注的焦点与重要影响因素。全面预算管理作为一种使企业的资源获得最佳生产率和获利率的方法，作为一种较为成熟有效的企业内部控制管理工具，可以实现对集团公司业务流、信息流、资金流的整合，是企业规划战略目标、控制日常活动、分散经营风险以及优化资源配置的重要手段。它可以使企业集团形成强大的、秩序性的聚合力，凸现企业集团的竞争优势，构建企业集团的核心竞争力。正是基于这样的认识和期待，我国企业，尤其大型企业集团广泛采用和推广了全面预算管理制度。航天科工集团在发展战略目标定位与管理需求的驱动下，也积极运用预算管理这一工具对下属单位的经济活动进行管理和控制，确保所属单位与集团目标保持一致，实现企业集团整体战略目标。 本文基于管理需求--全面预算管理--组织体系与管理流程构建--执行与控制的分析逻辑结构，对预算管理的含义与运行原理及在企业中具体运用作了比较全面、系统的论述和探讨，力求从我国大型国有企业实施全面预算管理的过程中，探讨这样几个问题：(l)在我国企业，尤其是国有企业，主要依赖弹性管理的情况下，实施规则约束力较强的全面预算管理有何理论与现实依据；实施后可能会碰到什么特殊问题及企业应该采取什么样的应对措施。(2)对于航天科工集团这样军品与民品共存，事业与企业同生的企业集团能否实施全面预算管理，全面预算管理能否适应各项业务的需求。 本文主要将航天科工集团的全面预算作为系统工程进行研究，通过对航天科工集团在全面预算管理实践中遇到的问题进行分析，明确全面预算管理的作用，以企业全面预算管理的理论为基础，构建适合航天企业集团的全面预算管理体系。 当然，全面预算管理是一个宏大的系统工程，不仅仅在理论方面，在具体实务操作上，其遇到的问题更加复杂和难以预料；此外，囿于本人的研究水平与研究时间，本文的研究必定存在诸多的缺陷或不足，也存在诸多方面还有待于进一步作深入研究，如预算目标的分解如何处理母公司与子公司之间可能出现的目标不一致及子公司高级管理人员对预算目标追求的差异；如何实现弹性管理与规则约束也是一个在实务中难以协调的问题；由于数据资料收集及保密等方面的考虑，本文只是以二级单位为例进行了简单介绍，没有详尽的集团预算总体情况，这也是一个遗憾。
英文摘要：	Along with the economical development, private enterprise's gradual strength, state-owned enterprise's going on the market, the annexation as well as the reorganization, our country forms a large quantities of group company. Under the market economy condition, the group company's function is day by day important, already became the modern industry and commerce enterprise the symbol and the national industry strength symbol. But enhances Our country enterprise group the management level, promotes its international competitive power, causes it to contend with the overseas major industry group, has become suspends with practices in front of the worker in the theory to urgently need the solution the topic. The comprehensive budget management system took one mature effective enterprise internal control method, has realized to the group corporate business class, the information flow conformity, is the business planning strategic target, the control daily activity, the disperser management risk as well as the optimized resources disposition important method. China Aerospace Science & Industry Corp （CASIC） from 2003, utilized the budget to manage this tool positively carries on the management and the control to the subordinate company and higher management's economic activity, but still had many problems. This article through to the comprehensive budget management theory analysis, attempts to establish a set to suit in CASIC 's scientific standard comprehensive budget management system, manages the level of decision, the realization goal responsibility, the enhancement process control through the comprehensive budget management promotion astronautics science and industry group, then enhances the unit the management efficiency and the economic efficiency. At the same time, budgets the enterprise the management to apply in astronautics science and industry group interior each form unit, expands the comprehensive budget the application scope, rich comprehensive budget management theory. This article first carries on the introduction to the comprehensive budget management theory, then carries on the analysis to CASIC 's profession characteristic and the management present situation. Fourth, five chapters were this article key point, the union CASIC characteristic have established the comprehensive budget management skeleton, and more detailed analysis comprehensive budget management operational mechanism. Finally, has carried on the subtotal to this article. In this paper, six aspects of CASIC comprehensive budget management system described: The first chapter, "Introduction" of this article the background, purpose and significance of analysis, pointed out that widely used by enterprises in the overall budget theory, unifies with CASIC 's characteristic, could be further refined CASIC comprehensive pre-management, solve the financial budget in line with the operational budget, budget slack, the lack of a sound evaluation system for budget and other issues, CASIC risk control, the effect of the coordination of the allocation of resources to promote cost savings. Chapter II of the comprehensive budget management theory introduced. On the concept of a comprehensive budget management, the role of management organizations, management principles and a comprehensive study of the budget management system, Simultaneously introduced the comprehensive budget management in the domestic and foreign development situation, explains the comprehensive budget management the feasibility. Chapter III of CASIC and operating characteristics of the industry analysis of the status quo. CASIC the military industrial complex is one of the top ten countries with distinct characteristics of their trade. CASIC through the Analysis Group operates, the Group noted that a comprehensive budget management problems. Chapter IV union CASIC's characteristic and the comprehensive budget pattern, have established group's comprehensive budget management skeleton, introduced in detail the group comprehensive budget management principle, the organizations and agencies, and introduced in detail the group comprehensive budget supervisory work flow, the cycle of business operations flow, the information gather together the flow. Chapter V to CASIC Branch as an example, a detailed analysis of the overall budget management of the Group operating mechanism. Finally, the conclusions drawn in this article: The development of large enterprise groups are increasingly becoming the focus of attention of social and economic life and an important factor. Budget management as a comprehensive enterprise resource productivity and be the best way to interest rates, as a more mature and effective internal control and management tools, can be achieved on the group business flow, information flow, capital flow integration, is the strategic goal of business planning and controlling day-to-day activities, diversify risk and optimize the allocation of resources an important means. It allows the formation of a strong enterprise groups, the order of polymerization, and highlights the competitive advantage of enterprise groups, business groups to build the core competitiveness. It is precisely because of this understanding and expectations, China's enterprises, especially large enterprise groups and promotes the widespread adoption of a comprehensive budget management system. CASIC in the development of the strategic objectives of positioning and demand-driven management, budget management is also actively use this tool to subordinate units to carry out the management of economic activities and control of subordinate units to ensure that the objectives and the Group to achieve the overall strategic goal of enterprise groups . Based on the management of demand - a comprehensive budget management - the organizational structure and management processes to build - an analysis of the implementation of the logic and control structure, the meaning of budget management and operation of the principle and specific application in the enterprise made a more comprehensive and systematic exposition and Discussion to China's large state-owned enterprises from the implementation of a comprehensive budget management process, to explore the following questions: (l) in our country Enterprise, the state-owned enterprise, mainly relies on the elastic management in particular in the situation, the implementation rule binding force strong comprehensive budget management has what theory and the reality basis; after the implementation possibly can bump into any special question and the enterprise should adopt any type to be supposed to the measure.(2) In the case of CASIC military and civilian products such co-existence, the cause and business enterprise groups with students able to implement comprehensive budget management, a comprehensive budget management can meet the needs of the business. This article will mainly CASIC overall budget as the systems engineering research, through the CASIC in the overall budget management problems encountered in the practice of analysis, clearly the role of full budget management to enterprise management theory of the overall budget for the basis of suitable space to build enterprise groups of the overall budget management system. Of course, a comprehensive budget management system project is an ambitious, not just in theory, practice in the specific operation, its problems become more complex and difficult to predict; certainly, budgets the management is comprehensively a great systems engineering, in the theory aspect, in the concrete practice operation, the question which it meets is not merely more complex and expected with difficulty; Budget targets, such as how to deal with the decomposition of the parent company and subsidiaries that may arise between the different objectives and a subsidiary of the senior management of the differences in the pursuit of budget targets. How to achieve flexibility in the management and rules in practice is a difficult co-ordination. Due to data collection and confidentiality considerations, this article only two units to carry out a simple example, the lack of detailed budget for the general situation of the group, which is a pity.
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