本文選題：油田企業(yè) + 預(yù)算管理　； 參考：《西南財經(jīng)大學(xué)》2013年碩士論文

【摘要】：預(yù)算管理(budget management, BM)是從企業(yè)發(fā)展的戰(zhàn)略視角、系統(tǒng)發(fā)展視角、企業(yè)控制視角以及人本觀等視角多維度實現(xiàn)現(xiàn)代企業(yè)高效管理的有效管理模式。企業(yè)在經(jīng)營過程中執(zhí)行預(yù)算管理可以起到優(yōu)化企業(yè)資源合理配置、優(yōu)化企業(yè)人力資源效能和優(yōu)化企業(yè)經(jīng)營策略等積極作用。在現(xiàn)代企業(yè)管理過程中,隨著全面預(yù)算管理理論與實務(wù)的豐富和完善,企業(yè)在發(fā)展過程中也逐步認(rèn)識到全面預(yù)算管理對企業(yè)發(fā)展的重要性和預(yù)算管理對企業(yè)可持續(xù)發(fā)展產(chǎn)生的積極作用,預(yù)算管理已得到企業(yè)界的良好認(rèn)同。我國油田企業(yè)于上世紀(jì)90年代初期引入企業(yè)預(yù)算管理,經(jīng)過多年的實踐證明,企業(yè)預(yù)算管理理論與實務(wù)均取得長足的發(fā)展,對企業(yè)的推動作用明顯,在企業(yè)的目標(biāo)管理、企業(yè)經(jīng)營成本儐制、企業(yè)多維度資源的優(yōu)化管理等方面均取得了令人矚目的成效,企業(yè)預(yù)算管理所產(chǎn)生的積極推動作用也逐步受到越來越多企業(yè)的關(guān)注和認(rèn)同。企業(yè)全面預(yù)算管理(comprehensive budget management, CBM)在不斷發(fā)展和完善的進(jìn)程中,已逐步發(fā)展成為企業(yè)戰(zhàn)略目標(biāo)調(diào)整和升級的重要工具,在企業(yè)經(jīng)營過程中戰(zhàn)略目標(biāo)的優(yōu)化調(diào)整和制定過程中發(fā)揮了非常重要的積極作用。企業(yè)在經(jīng)營過程中如果能很好的進(jìn)行全面預(yù)算管理,那么企業(yè)管理層在全面預(yù)算管理過程中以及企業(yè)的下屬全面預(yù)算管理執(zhí)行部門就可以很好的掌握企業(yè)內(nèi)部發(fā)展情況,從而能及時的認(rèn)識到企業(yè)存在的問題,并采取有利的措施。企業(yè)全面預(yù)算管理還可以作為企業(yè)績效評價的重要依據(jù),可以為企業(yè)績效評價考核提供幫助,在企業(yè)多維度資源的優(yōu)化配置過程中發(fā)揮重要作用,有助于提升企業(yè)的管理實效,也能較好的調(diào)動企業(yè)員工和管理層的工作積極性,從而極大的提升工作實效。 任何一家企業(yè),就算是同一行業(yè)的不同企業(yè)由于其經(jīng)營管理的復(fù)雜性以及企業(yè)經(jīng)營所處內(nèi)外部環(huán)境的差異性,使得企業(yè)全面預(yù)算管理不具備通用性,油氣田企業(yè)也不例外。為此,在對油氣田進(jìn)行全面預(yù)算管理時,必需要基于企業(yè)所處行業(yè)的不同以及企業(yè)經(jīng)營過程中內(nèi)外部環(huán)境的復(fù)雜性,根據(jù)企業(yè)全面預(yù)算管理理論與實踐,在調(diào)查研究的基礎(chǔ)上提出企業(yè)全面預(yù)算管理實施方案,從而開始基于給定樣本(油氣田樣本企業(yè))的企業(yè)預(yù)算管理應(yīng)用研究。 本論文共分為5個部分(章節(jié))。第一章主要從選題的背景、研究的目的、研究思路以及本論文的預(yù)期貢獻(xiàn)等方面進(jìn)行了簡要介紹；第二章主要介紹了企業(yè)全面預(yù)算管理理論的國內(nèi)外研究進(jìn)展,如企業(yè)全面預(yù)算管理的基本內(nèi)涵、全面預(yù)算管理的特點以及全面預(yù)算管理的研究內(nèi)容等等；第三章基于澀北氣田全面預(yù)算管理調(diào)查實踐對公司2010年前實施的全面預(yù)算管理存在的問題進(jìn)行了深入分析并指出公司全面預(yù)算管理存在的問題；第四章主要分析構(gòu)建天然氣公司全面預(yù)算管理體系的策略；第五章由主要基于調(diào)查結(jié)果對天然氣公司全面預(yù)算管理具體實施策略進(jìn)行了深入分析并提出建設(shè)性的發(fā)展建議；第六章則對全面預(yù)算管理取得的成績以及存在的不足進(jìn)行深入探討,并對天然氣開發(fā)公司全面預(yù)算管理前景進(jìn)行了展望。
[Abstract]:Budget management (BM) is an effective management model from the strategic perspective of enterprise development, the perspective of system development, the perspective of enterprise control and human based view. The implementation of budget management in the business process can optimize the rational allocation of the enterprise resources and optimize the human resources of the enterprise. In the process of modern enterprise management, with the enrichment and perfection of the theory and practice of comprehensive budget management, the importance of comprehensive budget management to the enterprise development and the positive effect of budget management on the sustainable development of enterprises are gradually realized in the process of development. In the early 90s of last century, China's oil field enterprises introduced enterprise budget management. After years of practice, it has proved that the theory and practice of enterprise budget management have made great progress. The positive impetus of the enterprise budget management has been gradually paid attention to and recognized by more and more enterprises. The enterprise comprehensive budget management (comprehensive budget management, CBM) has gradually developed into a strategic target adjustment in the process of continuous development and perfection. And the important tools of upgrading have played a very important positive role in the optimization and formulation of strategic objectives in the process of business operation. If the enterprise can manage the overall budget well in the process of operation, the enterprise management is in the process of comprehensive budget management and the executive department of the overall budget management of the enterprise. The door can well grasp the internal development of the enterprise, so that it can recognize the problems of the enterprise and take the favorable measures in time. The enterprise comprehensive budget management can also be an important basis for the enterprise performance evaluation. It can provide help for the performance evaluation and assessment of the enterprise, and play a role in the optimization allocation process of the enterprise's multi-dimensional resources. The important role will help to enhance the management effectiveness of enterprises, and also better mobilize the enthusiasm of employees and management, so as to greatly enhance the effectiveness of the work.
Any enterprise, even the different enterprises of the same industry, because of the complexity of its management and the difference between the internal and external environment of the enterprise management, make the overall budget management of the enterprise do not have the generality, and the oil and gas field enterprises are no exception. The different industry and the complexity of the internal and external environment in the process of enterprise management, based on the theory and practice of enterprise comprehensive budget management, put forward the implementation plan of the enterprise comprehensive budget management on the basis of the investigation and research, and then start the application research of the enterprise budget management based on the given sample (oil and gas sample enterprise).
This paper is divided into 5 parts (Chapter). The first chapter is a brief introduction to the background of the topic, the purpose of the study, the research ideas and the expected contribution of this paper. The second chapter mainly introduces the research progress of the comprehensive budget management theory at home and abroad, such as the basic connotation of the comprehensive budget management of the enterprise, and the comprehensive budget management. The third chapter analyses the problems existing in the total budget management of the company before 2010 and points out the existing problems in the total budget management of the company, and the fourth chapter mainly analyzes the overall construction of the natural gas company. The strategy of budget management system; the fifth chapter is mainly based on the investigation results to analyze the specific implementation strategy of the comprehensive budget management of natural gas company and put forward constructive suggestions. The sixth chapter deeply discusses the achievements and shortcomings of the comprehensive budget management, and makes a comprehensive study on the natural gas development company. The prospects for budget management are prospected.

【學(xué)位授予單位】：西南財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F406.7;F426.22

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