本文關(guān)鍵詞： 中央企業(yè) 預(yù)算管理現(xiàn)狀 全面預(yù)算管理　出處：《蘇州大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著社會(huì)的不斷進(jìn)步,全球經(jīng)濟(jì)得到了空前的發(fā)展。全面預(yù)算管理已經(jīng)成為現(xiàn)代化企業(yè)不可或缺的重要管理模式。全面預(yù)算管理作為對(duì)現(xiàn)代企業(yè)成熟與發(fā)展起過(guò)重大推動(dòng)作用的管理系統(tǒng),是企業(yè)內(nèi)部管理控制的一種主要方法。它于二十世紀(jì)初起源于美國(guó),而今已成為市場(chǎng)經(jīng)濟(jì)發(fā)達(dá)國(guó)家企業(yè)必備的、基礎(chǔ)性的管理制度,是投資者和企業(yè)家管理運(yùn)營(yíng)企業(yè)的一種必備的管理方法和工具。隨著我國(guó)社會(huì)主義市場(chǎng)經(jīng)濟(jì)體制的日益完善和不斷發(fā)展,對(duì)于中國(guó)企業(yè)而言,建立健全全面預(yù)算管理系統(tǒng)也變得越來(lái)越必要和迫切。 在國(guó)資委、財(cái)政部等部委以及中國(guó)國(guó)家電網(wǎng)總公司的大力推動(dòng)下,中國(guó)國(guó)家電網(wǎng)總公司下屬的以華中電網(wǎng)為依托,向東、西、南、北4個(gè)方向輻射所建設(shè)的東南西北四個(gè)方向的聯(lián)網(wǎng)和輸電線路,同時(shí)不斷擴(kuò)大北中南三個(gè)主要跨省互聯(lián)電網(wǎng)的電網(wǎng)企業(yè)全面推行全面預(yù)算管理。本文結(jié)合對(duì)全面預(yù)算管理理論的研究和在A電網(wǎng)企業(yè)的全面預(yù)算管理實(shí)踐,對(duì)中央企業(yè)推行全面預(yù)算管理的困境和出路進(jìn)行探討。 本文將以A電網(wǎng)企業(yè)為例來(lái)分析中央企業(yè)全面預(yù)算管理系統(tǒng)建立所面臨的境,并根據(jù)實(shí)際情況提出解決問(wèn)題的對(duì)策,即為中央企業(yè)全面預(yù)算管理體系的建立及健全找到出路。為了清晰地闡釋全面預(yù)算管理系統(tǒng),筆者將從六大模塊來(lái)進(jìn)行分析。第一章主要介紹了全面預(yù)算管理系統(tǒng)在中國(guó)發(fā)展的背景和必要性。第二章主要闡述了全面預(yù)算管理的理論概念。第三章則向讀者介紹了國(guó)外全面預(yù)算管理系統(tǒng)的發(fā)展?fàn)顟B(tài)。第四章則以A電網(wǎng)為例分析了中央企業(yè)在建立健全全面預(yù)算管理系統(tǒng)的過(guò)程中所面臨的問(wèn)題。第五章則提出了解決問(wèn)題的幾大方案。第六章則講述了其發(fā)展前景。本文從全面預(yù)算管理的基本理論入手,對(duì)A電網(wǎng)企業(yè)全面預(yù)算管理的現(xiàn)狀及存在的問(wèn)題進(jìn)行深入剖析,提出A電網(wǎng)企業(yè)全面預(yù)算管理的改進(jìn)方向,為全面預(yù)算在A企業(yè)中所遇到的困境尋找出路,提出完善A電網(wǎng)企業(yè)的全面預(yù)算管理體系。從全面預(yù)算管理的模式,組織體系,編制體系,管理體系,評(píng)估體系以及執(zhí)行力等角度,分析并制定出A電網(wǎng)企業(yè)的全面預(yù)算管理體系的完善方案。
[Abstract]:With the progress of society, The global economy has experienced unprecedented development. Comprehensive budget management has become an indispensable and important management mode for modern enterprises. Comprehensive budget management has played an important role in promoting the maturity and development of modern enterprises. It originated in the United States at the beginning of 20th century and has now become an essential and basic management system for enterprises in developed countries with a market economy. It is a necessary management method and tool for investors and entrepreneurs to manage and operate enterprises. With the improvement and development of our socialist market economy system, for Chinese enterprises, The establishment of a sound comprehensive budget management system has become increasingly necessary and urgent. Under the vigorous push of the SASAC, the Ministry of Finance and other ministries and commissions, as well as the State Grid Corporation of China, the State Grid Corporation of China relies on the Central China Power Grid to move east, west, and south. Four directions of networking and transmission lines built by radiation from the north, the south, the south and the west, At the same time, three power grid enterprises in the north, middle and south of China, which are mainly connected with each other, carry out comprehensive budget management in an all-round way. This paper combines the research on the theory of comprehensive budget management and the practice of comprehensive budget management in A power grid enterprises. This paper probes into the predicament and outlet of implementing comprehensive budget management in central enterprises. This article will take A power grid enterprise as an example to analyze the environment that the central enterprise overall budget management system is faced with, and according to the actual situation, puts forward the countermeasure to solve the problem. That is, to find a way out for the establishment and perfection of the comprehensive budget management system of central enterprises, and to clearly explain the comprehensive budget management system, The first chapter mainly introduces the background and necessity of the development of the comprehensive budget management system in China. The second chapter mainly expounds the theoretical concept of the comprehensive budget management. The third chapter introduces the readers. This paper introduces the development of comprehensive budget management system in foreign countries. Chapter 4th takes A Power Grid as an example to analyze the problems faced by central enterprises in the process of establishing and perfecting comprehensive budget management system. Chapter 5th puts forward some solutions. Chapter 6th describes its development prospects. This paper starts with the basic theory of overall budget management. This paper deeply analyzes the present situation and existing problems of A power grid enterprise's overall budget management, puts forward the improvement direction of A power grid enterprise's overall budget management, and finds a way out for the predicament of overall budget management in A enterprise. From the perspective of the mode of overall budget management, organization system, compilation system, management system, evaluation system and execution ability, the paper puts forward to improve the overall budget management system of A power grid enterprise. This paper analyzes and formulates the perfect scheme of A power grid enterprise's overall budget management system.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F426.61;F406.7

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本文編號(hào)：1501858