發(fā)布時(shí)間：2018-01-26 02:23

  本文關(guān)鍵詞： 河北省鋼鐵企業(yè) 社會(huì)責(zé)任 全面預(yù)算管理 模糊層次分析法　出處：《河北工程大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：全面預(yù)算管理是目前國(guó)際上先進(jìn)的管理方式,是以企業(yè)戰(zhàn)略目標(biāo)為指導(dǎo),各責(zé)任主體以權(quán)、責(zé)、利相結(jié)合為基礎(chǔ)的預(yù)算體系,以其所具有的監(jiān)督、激勵(lì)和分配功能,為企業(yè)解決內(nèi)部管理相關(guān)問(wèn)題。我國(guó)經(jīng)濟(jì)正在不斷增長(zhǎng),隨之而來(lái)的是環(huán)境惡化、資源匱乏及能源供應(yīng)不足等問(wèn)題,因此,對(duì)企業(yè)社會(huì)責(zé)任的研究正逐漸成為國(guó)內(nèi)外關(guān)注的熱點(diǎn),各企業(yè)對(duì)其也更加重視。但目前國(guó)內(nèi)企業(yè)的全面預(yù)算管理主要由財(cái)務(wù)指標(biāo)反映且未將社會(huì)責(zé)任納入其中,使之內(nèi)容上仍有漏洞,為了更好的發(fā)揮全面預(yù)算管理的作用,企業(yè)需要將社會(huì)責(zé)任理念納入到其中,將兩者進(jìn)行融合更有助于對(duì)企業(yè)履行社會(huì)責(zé)任的情況進(jìn)行監(jiān)督,而如何在全面預(yù)算管理中科學(xué)合理的反映企業(yè)的社會(huì)責(zé)任是兩者相融合的重點(diǎn),因此本文從社會(huì)責(zé)任視角出發(fā)構(gòu)建河北省鋼鐵企業(yè)的全面預(yù)算管理體系,以期通過(guò)該體系能從新的角度對(duì)全面預(yù)算管理有更進(jìn)一步的認(rèn)識(shí)。本文首先闡述了社會(huì)責(zé)任與全面預(yù)算管理相關(guān)理論,并據(jù)此提出社會(huì)責(zé)任全面預(yù)算管理的理念;其次,分析河北省鋼鐵行業(yè)目前的發(fā)展?fàn)顩r,并結(jié)合實(shí)際情況提出其中存在的全面預(yù)算管理方面的不足;然后,構(gòu)建社會(huì)責(zé)任視角下河北省鋼鐵企業(yè)全面預(yù)算管理體系,該體系主要由預(yù)算組織機(jī)構(gòu)的設(shè)置、預(yù)算戰(zhàn)略目標(biāo)的確定、預(yù)算的編制、預(yù)算的執(zhí)行、預(yù)算的控制與調(diào)整和預(yù)算的考核構(gòu)成;之后,在M鋼鐵企業(yè)試運(yùn)行該管理體系,運(yùn)用模糊層次分析法構(gòu)建評(píng)價(jià)指標(biāo)體系,并對(duì)該體系試運(yùn)行效果進(jìn)行評(píng)價(jià)分析,為該企業(yè)的預(yù)算管理提出改進(jìn)意見(jiàn);最后,提出社會(huì)責(zé)任視角下河北省鋼鐵企業(yè)全面預(yù)算管理體系的推行措施。本研究建立了社會(huì)責(zé)任視角下河北省鋼鐵企業(yè)全面預(yù)算管理體系,正確反映企業(yè)履行社會(huì)責(zé)任的情況,同時(shí)優(yōu)化和完善企業(yè)全面預(yù)算管理,使企業(yè)的經(jīng)濟(jì)效益有所提升并促進(jìn)企業(yè)的發(fā)展,對(duì)企業(yè)管理具有重要意義,對(duì)企業(yè)的自身經(jīng)濟(jì)發(fā)展也發(fā)揮著重要的推動(dòng)作用。
[Abstract]:Comprehensive budget management is an advanced management mode in the world at present. It is a budget system based on the combination of rights, responsibilities and interests, and its supervision is based on the strategic objectives of enterprises. Incentive and distribution function to solve internal management problems for enterprises. China's economy is growing, followed by environmental degradation, lack of resources and insufficient energy supply, and so on. The research on corporate social responsibility is gradually becoming a hot spot at home and abroad, and enterprises pay more attention to it. But at present, the overall budget management of domestic enterprises is mainly reflected by financial indicators and social responsibility is not included in it. So that there are still loopholes in the content, in order to better play the role of comprehensive budget management, enterprises need to include the concept of social responsibility. The integration of the two is more conducive to the performance of corporate social responsibility supervision, and how to scientifically and reasonably reflect the corporate social responsibility in the overall budget management is the focus of the integration of the two. Therefore, this paper sets out from the perspective of social responsibility to build a comprehensive budget management system of iron and steel enterprises in Hebei Province. Through this system can have a further understanding of the overall budget management from a new perspective. First of all, this paper describes the social responsibility and comprehensive budget management related theories. Based on this, the concept of comprehensive budget management of social responsibility is put forward. Secondly, it analyzes the current development of the iron and steel industry in Hebei Province, and puts forward the deficiencies in the overall budget management according to the actual situation. Then, we build a comprehensive budget management system of Hebei iron and steel enterprises from the perspective of social responsibility. The system mainly consists of the setting of budget organization, the determination of budget strategic objectives, the preparation of budget, and the execution of budget. The control and adjustment of the budget and the examination of the budget; Then, in the M iron and steel enterprise trial run this management system, use the fuzzy analytic hierarchy process to construct the evaluation index system, and evaluate and analyze the effect of the system trial operation, put forward the improvement advice for the budget management of the enterprise; Finally, put forward the implementation measures of the overall budget management system of Hebei iron and steel enterprises under the perspective of social responsibility. This study established the overall budget management system of Hebei iron and steel enterprises under the perspective of social responsibility. It is of great significance for enterprise management to correctly reflect the situation of corporate social responsibility, optimize and perfect the overall budget management of enterprises, improve the economic benefits of enterprises and promote the development of enterprises. To the enterprise's own economic development also plays an important role in promoting.
【學(xué)位授予單位】：河北工程大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.31;F406.7

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