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论文编号：	985
作者编号：	2220070524
上传时间：	2009/6/8 9:11:56
中文题目：	中小科技企业全面预算管理应用研
英文题目：	Small and medium-sized technol
指导老师：	周宝源
中文关键字：	全面预算管理;中小科技企业;研发
英文关键字：	Comprehensive Budget Managemen
中文摘要：	提高自主创新能力，建设创新型国家，已经在十七大上确定为国家发展战略的核心。科技是提升综合国力的支撑力量，科技企业把技术创新作为企业生存和发展的根本，经过几十年的发展取得了重要的成就，在科技企业中大多数是规模较小的中小企业，它们在技术创新方面非常活跃，目前已经成为我国高新技术产业化的主力军和科技进步的重要力量。 中小科技企业高成长，又面临较高的风险，其管理水平高低成为制约其发展的关键因素，并且其发展对我国经济全局影响重大。目前，它们存在许多经营管理难题亟待解决。全面预算管理作为重要的内部控制制度，对于提高企业管理水平至关重要，所以中小科技企业建立全面预算管理体系意义重大。但当前正缺少中小科技企业全面预算管理的研究。为此，本文将在国内外研究成果基础上展开对中小科技企业全面预算管理的系统研究，并借助企业实例进行案例分析，以求用先进的全面预算管理理论提高中小科技企业的经营管理水平，促进它们健康稳定发展。 首先，在分析国内外预算管理研究成果的基础上，提出了本文研究背景和意义，以及论文的结构和创新点,并对全面预算管理理论进行了系统阐述；本文将研究对象定位于处在正常生产经营状态的中小科技企业，使全面预算管理的研究范围更加具体化。其次，界定中小科技企业的范围，分析目前中小科技企业的特点和发展状况，以及中小科技企业预算管理的特点和现状；重点对中小科技企业主要经营活动的研发活动进行全面预算管理系统的构建, 并根据中小科技企业研发活动的特点，提出了采用作业基础预算方法对中小科技企业的研发活动进行预算管理。最后，借助本人所在的公司进行案例分析，以求用先进的体系指导企业的预算管理工作；概括本文的研究成果，并提出以后需要完善和继续跟进的环节。
英文摘要：	Enhance capability of independent innovation, building an innovation-oriented country, has been at large on 17 identified as the core of national development strategies. Technology is to enhance the support of comprehensive national strength, science and technology enterprises in technological innovation as a business survival and development, after decades of development has made important achievements in science and technology enterprises, the majority of SMEs are smaller, they technological innovation is very active, our country has now become the main force of high-tech industries and an important force for progress in science and technology. High-growth small and medium-sized technology enterprises, they are also facing higher risk, the management level of constraints to its development to become a key factor, and the development of our country a significant impact on the economy as a whole. At present, there are a lot of their management problems need to be solved. Comprehensive budget management as an important internal control system for raising the level of enterprise management is essential so small and medium-sized technology enterprises set up a comprehensive budget management system of great significance. But is currently a lack of small and medium-sized technology enterprises a comprehensive study of budget management. Therefore, this article will be at home and abroad based on results of research on small and medium-sized technology enterprises a comprehensive budget management system and build on examples of business case analysis, in order to use the advanced theory of the overall budget management of small and medium IT enterprises, improve the management level, promote their healthy and stable development. First, in analyzes the domestic and foreign budget management research results in the foundation, proposed this article studies the background and the significance, as well as the paper structure and the innovation spot, and have carried on the system elaboration to the overall budget management theory; This article the object of study will locate in occupies the regular production management position the small Technology corporation, causes the overall budget management the range of study even more make concrete.Next, in limits small Technology corporation's scope, analysis present small Technology corporation's characteristic and development condition, as well as small Technology corporation budget management characteristic and present situation; Key carries on the overall budget management system management system's construction to the small Technology corporation main operative activity's research and development activity, and according to the small Technology corporation research and development activity's characteristic, proposed uses the work foundation budget method to carry on the budget management to the small Technology corporation's research and development activity. Finally, the company which is at with the aid of myself carries on the case analysis, uses the advanced system to instruct enterprise's budget management work in order to; The broad this article's research results, and proposed that later needs to consummate the link which and to continue to follow up.
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