發(fā)布時(shí)間：2018-06-05 17:57

  本文選題：全面預(yù)算 + 管理提升��； 參考：《華北電力大學(xué)》2013年碩士論文

【摘要】：全面預(yù)算管理是涉及全方位、全過程和全員參與的一套綜合性、整合型的管理系統(tǒng),它不僅能提高企業(yè)管理控制水平,加強(qiáng)資源整合與配置能力,更能有效增強(qiáng)企業(yè)的競爭力,它的推廣運(yùn)用對我國企業(yè)具有重大意義。隨著電力企業(yè)體制改革的不斷深入,電力勘測設(shè)計(jì)行業(yè)競爭日趨激烈,提高管理水平是企業(yè)在競爭中能否取得優(yōu)勢的關(guān)鍵因素,建立符合電力勘測設(shè)計(jì)企業(yè)發(fā)展的全面預(yù)算體系,能幫助企業(yè)更好的發(fā)展,提高企業(yè)的競爭能力和綜合實(shí)力。 本文在參閱大量文獻(xiàn)資料的基礎(chǔ)上,總結(jié)出了國內(nèi)外全面預(yù)算管理理論的發(fā)展以及研究現(xiàn)狀,介紹了全面預(yù)算管理的理念、特點(diǎn)及功能,梳理了全面預(yù)算管理理論體系；然后以全面預(yù)算管理理論為指導(dǎo)依據(jù),采用案例分析的研究方法,對河北省電力勘測設(shè)計(jì)研究院(以下簡稱河北院)實(shí)施全面預(yù)算管理工作的現(xiàn)狀做了具體的介紹,根據(jù)河北院業(yè)務(wù)的特點(diǎn)對其全面預(yù)算管理工作實(shí)施過程中存在的問題進(jìn)行了深入的分析,指出其在預(yù)算管理內(nèi)容方面存在部分缺失,沒有考慮項(xiàng)目預(yù)算業(yè)務(wù)內(nèi)容,沒有建立項(xiàng)目預(yù)算管理體系；在年度預(yù)算目標(biāo)制定、現(xiàn)金流量預(yù)算管理、預(yù)算執(zhí)行監(jiān)控、預(yù)算考核體系等方面也需要強(qiáng)化與完善。在此基礎(chǔ)上對該院的全面預(yù)算管理體系進(jìn)行了深入地探討,有針對性地提出了建立部門預(yù)算與項(xiàng)目預(yù)算雙重管理體系、明確年度預(yù)算目標(biāo)編制方法、提高現(xiàn)金流量預(yù)算管理的管控力度、強(qiáng)化預(yù)算控制監(jiān)督、完善預(yù)算考核體系等方面提出了有效的建議。通過本文的研究分析,對該院全面預(yù)算管理提升、實(shí)現(xiàn)具有競爭力的國際型工程咨詢公司的戰(zhàn)略目標(biāo)具有重要意義,同時(shí)對其他勘測設(shè)計(jì)企業(yè)全面預(yù)算管理工作也具有一定的參考價(jià)值。
[Abstract]:Comprehensive budget management is a comprehensive and integrated management system involving all aspects, the whole process and the participation of all personnel. It can not only improve the level of management and control of enterprises, strengthen the ability of integrating and allocating resources, but also effectively enhance the competitiveness of enterprises. Its promotion and application is of great significance to Chinese enterprises. With the deepening of the reform of electric power enterprise system, the competition of electric power survey and design industry is becoming more and more fierce. Improving the management level is the key factor for the enterprise to obtain the advantage in the competition. The establishment of a comprehensive budget system in line with the development of electric power survey and design enterprises can help enterprises to develop better and improve their competitiveness and comprehensive strength. On the basis of consulting a large amount of literature, this paper summarizes the development and research status of the theory of comprehensive budget management at home and abroad, introduces the concept, characteristics and functions of comprehensive budget management, and combs the theoretical system of comprehensive budget management. Then, based on the theory of comprehensive budget management, the paper introduces the current situation of the implementation of comprehensive budget management in Hebei Electric Power Survey and Design Research Institute (hereinafter referred to as Hebei Institute) with the method of case analysis. According to the characteristics of Hebei Institute's business, this paper makes a deep analysis of the problems existing in the implementation of its overall budget management, and points out that there are some deficiencies in the content of budget management, and the project budget business content is not considered. The project budget management system has not been established, and it needs to be strengthened and perfected in the aspects of annual budget target formulation, cash flow budget management, budget execution monitoring, budget assessment system and so on. On this basis, the comprehensive budget management system of the hospital is discussed in depth, and the dual management system of department budget and project budget is put forward, and the method of preparing annual budget objectives is defined. Some effective suggestions are put forward, such as improving the control of cash flow budget management, strengthening budget control supervision, perfecting budget assessment system and so on. Through the research and analysis of this paper, it is of great significance to promote the overall budget management and realize the strategic goal of the competitive international engineering consulting company. At the same time, it also has certain reference value for the overall budget management of other survey and design enterprises.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.61

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本文編號：1982919