本文選題：全面預(yù)算　切入點(diǎn)：預(yù)算管理　出處：《山東大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：21世紀(jì)以來,現(xiàn)代企業(yè)越來越重視管理在發(fā)展中的重要性,全面預(yù)算管理作為一種全面、系統(tǒng)的管理方法,在企業(yè)的管理過程中發(fā)揮著舉足輕重的地位。全面預(yù)算是一種系統(tǒng)的企業(yè)管理方法,是控制財(cái)務(wù)戰(zhàn)略的一種手段,通過分配和整合企業(yè)的人財(cái)物等資源,監(jiān)控戰(zhàn)略目標(biāo)的實(shí)施進(jìn)度,提高企業(yè)的運(yùn)行效率,實(shí)現(xiàn)企業(yè)既定的戰(zhàn)略目標(biāo)。 隨著電力行業(yè)改革的逐步深入,電力系統(tǒng)面臨的內(nèi)部管理改革也逐步深化,全面預(yù)算管理對于提升供電系統(tǒng)整體營運(yùn)能力發(fā)揮著重要作用,主要體現(xiàn)在企業(yè)經(jīng)營管理層次的提高、有效組織能力的提升、財(cái)務(wù)監(jiān)督與管控作用的顯現(xiàn)、經(jīng)濟(jì)與社會效益的雙贏。我國的電力企業(yè)在20世紀(jì)90年代中期就開始推行全面預(yù)算管理,在全國國有大中型企業(yè)中都屬于“排頭兵”。鑒于我國地域遼闊,而供電區(qū)域基本實(shí)現(xiàn)全國覆蓋,因此電力行業(yè),特別是供電企業(yè)的管理層級較多,全面預(yù)算管理在供電系統(tǒng)中推行難免會遇到不少困難,真正落實(shí)因地制宜,因企制宜,才能在電力企業(yè)改革,特別是供電企業(yè)改革中真正實(shí)現(xiàn)全面預(yù)算管理,才能將全面預(yù)算管理的企業(yè)效應(yīng)發(fā)揮出來。 本文以聊城供電公司為例,從該公司全面預(yù)算管理的現(xiàn)狀出發(fā),分析其出現(xiàn)的問題并提出有效的解決建議。本文第一章為緒論部分,闡明了本文的研究背景、目的、國內(nèi)外研究現(xiàn)狀以及創(chuàng)新點(diǎn)。第二章為文獻(xiàn)綜述,系統(tǒng)的闡述了全面預(yù)算管理的概念以及全面預(yù)算的系統(tǒng)體系。第三章以聊城供電公司的全面預(yù)算管理現(xiàn)狀為重點(diǎn)研究對象進(jìn)行分析,分別從管理理念、管理體系及管理手段等環(huán)節(jié)做了詳細(xì)的介紹,總結(jié)歸納了該供電公司全面預(yù)算管理的特點(diǎn),并深入挖掘供電系統(tǒng)在預(yù)算管理方面依舊存在的問題,主要包括將預(yù)算視為財(cái)務(wù)行為、缺乏有效的預(yù)算指標(biāo)等。第四章以聊城供電公司全面預(yù)算管理系統(tǒng)的重構(gòu)為重點(diǎn),從幾個方面完善了該公司的預(yù)算管理系統(tǒng)。第五章提出了對策和建議,進(jìn)一步優(yōu)化全面預(yù)算管理系統(tǒng),為其他供電企業(yè)提供了實(shí)踐指導(dǎo)和借鑒意義。
[Abstract]:Since 21th century, modern enterprises pay more and more attention to the importance of management in the development, comprehensive budget management as a comprehensive, systematic management method, The overall budget is a systematic management method, a means to control financial strategy, through the allocation and integration of human resources and other resources. Monitor the progress of the implementation of strategic objectives, improve the operational efficiency of enterprises, and achieve the established strategic objectives. With the deepening of the reform of the power industry, the internal management reform of the power system is gradually deepened, and the overall budget management plays an important role in improving the overall operating capacity of the power supply system. It is mainly reflected in the improvement of enterprise management level, the enhancement of effective organization ability, the appearance of financial supervision and control. In the middle of 1990s, the electric power enterprises of our country began to implement comprehensive budget management, which is the "vanguard" of the large and medium-sized state-owned enterprises in the whole country. In view of the vast territory of our country, Since the power supply area is basically covered by the whole country, there are more management levels in the electric power industry, especially in the power supply enterprises. It is inevitable that the implementation of comprehensive budget management in the power supply system will encounter many difficulties. Only in the reform of electric power enterprise, especially in the reform of power supply enterprise, can the overall budget management be realized, and the enterprise effect of comprehensive budget management be brought into play. This paper takes Liaocheng Power supply Company as an example, starting from the current situation of the company's overall budget management, analyzes its problems and puts forward some effective solutions. The first chapter of this paper is the introduction part, which clarifies the research background and purpose of this paper. The second chapter is literature review. The third chapter focuses on the overall budget management of Liaocheng Power supply Company as the focus of research object, respectively from the management concept, The management system and management methods are introduced in detail, the characteristics of the overall budget management of the power supply company are summarized, and the problems in the budget management of the power supply system are deeply excavated. Chapter 4th focuses on the reconstruction of the comprehensive budget management system of Liaocheng Power supply Company. This paper perfects the budget management system of the company from several aspects. Chapter 5th puts forward countermeasures and suggestions, further optimizes the overall budget management system, and provides practical guidance and reference significance for other power supply enterprises.
【學(xué)位授予單位】：山東大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.6

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