本文選題：湖南中煙 + 全面預(yù)算�。� 參考：《湖南大學》2013年碩士論文

【摘要】：全面預(yù)算管理作為企業(yè)配置資源實現(xiàn)戰(zhàn)略目標的有效管理工具，被廣泛應(yīng)用于企業(yè)管理當中，其在企業(yè)內(nèi)部控制中日益發(fā)揮核心作用，，已經(jīng)成為現(xiàn)代化企業(yè)不可或缺的重要管理模式隨著經(jīng)濟全球化進程不斷深入，我國煙草行業(yè)逐步取消了原專賣壟斷政策，各煙草公司不僅失去了政府的特殊保護，同時也面臨著激烈的同行競爭面對多變而復(fù)雜的發(fā)展環(huán)境，為了激發(fā)公司的活力，迫切需要實施全面預(yù)算管理政策 本文以湖南中煙工業(yè)公司現(xiàn)有的預(yù)算管理作為研究對象，分別從公司的全面預(yù)算機構(gòu)設(shè)置預(yù)算的工作程序編制執(zhí)行和考核等方面對其現(xiàn)狀進行闡述，并從預(yù)算目標的確定和分解草案的編制審批，執(zhí)行與調(diào)整，分析與考評等方面分析公司全面預(yù)算管理存在的問題通過分析發(fā)現(xiàn)該公司存在編制預(yù)算的層級間博弈過多編制方法過于單一標準預(yù)算數(shù)據(jù)缺乏預(yù)算執(zhí)行過程中內(nèi)部控制不足預(yù)算考核機制不完善等問題針對文章分析提出的問題，本文結(jié)合全面預(yù)算管理的基本理論知識，參考相關(guān)文獻，聯(lián)系湖南中煙工業(yè)公司目前的實際發(fā)展狀況，提出切實可行的湖南中煙工業(yè)公司全面預(yù)算管理改進設(shè)計文章從全面預(yù)算管理的目標全面預(yù)算管理的編制執(zhí)行及考核與評價等方面進行改進，力圖為公司提供一種可操作符合公司特點的全面預(yù)算管理方案最后，提出了提升湖南中煙工業(yè)公司全面預(yù)算管理的實施保障本文的創(chuàng)新之處在于對湖南中煙工業(yè)公司全面預(yù)算管理的幾個環(huán)節(jié)的關(guān)鍵點進行了重新改進設(shè)計
[Abstract]:Comprehensive budget management, as an effective management tool to realize the strategic goal of the enterprise allocation resources, is widely used in the enterprise management, and it plays an increasingly central role in the internal control of the enterprise. It has become an indispensable and important management mode for modern enterprises. With the deepening of economic globalization, the tobacco industry in our country has gradually abolished the monopoly policy, and the tobacco companies have not only lost the special protection of the government. At the same time, facing fierce peer competition, facing the changeable and complex development environment, in order to stimulate the vitality of the company, It is urgent to implement the comprehensive budget management policy. This paper takes the existing budget management of Hunan Zhongyan Industry Company as the research object. Separately from the company's overall budget organizations set the budget work procedures, implementation and evaluation aspects of its current situation, and from the budget objectives and the breakdown of the preparation of the draft approval, implementation and adjustment, By analyzing the problems existing in the overall budget management of the company, it is found that the company has too many levels of game to prepare the budget. The method is too single and standard budget data lack of budget execution in the process of budget implementation. The problems such as insufficient control by the Ministry and imperfect budget examination mechanism are aimed at the problems raised in the analysis of the article. This paper combines the basic theoretical knowledge of total budget management, referring to relevant literature, and connecting with the actual development situation of Hunan Zhongyan Industry Company. This paper puts forward the feasible and feasible comprehensive budget management improvement design of Hunan Zhongyan Industry Company. The article improves the overall budget management from the aspects of the establishment, implementation, assessment and evaluation of the overall budget management. Trying to provide the company with an operable comprehensive budget management program that fits the company's characteristics. The innovation of this paper lies in redesigning the key points of the overall budget management of Hunan Zhongyan Industry Company.
【學位授予單位】：湖南大學
【學位級別】：碩士
【學位授予年份】：2013
【分類號】：F275;F426.89

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