【摘要】：全面預(yù)算管理是為實現(xiàn)企業(yè)既定戰(zhàn)略目標，科學(xué)合理配置企業(yè)人、財、物等資源，采用數(shù)據(jù)分析的手段，集計劃、控制、執(zhí)行、評價等功能為一體的管理運行機制。推行全面預(yù)算管理，對企業(yè)提升戰(zhàn)略管控能力、高效使用企業(yè)資源、減少企業(yè)經(jīng)營風(fēng)險等具有十分重要的作用。全面預(yù)算管理作為國外大中型企業(yè)普遍采用的現(xiàn)代化管理工具，如何結(jié)合我國企業(yè)實際情況，提升企業(yè)管理水平，已引起國內(nèi)學(xué)術(shù)界與企業(yè)界的高度重視，特別是企業(yè)集團如何推行全面預(yù)算管理成為一項重要課題。本論文闡述的上市公司冀東水泥全面預(yù)算管理理論與實踐研究，就是對該現(xiàn)代管理工具的一種探索。 論文首先介紹選題背景意義及全面預(yù)算管理的基本概念、職能，對全面預(yù)算管理理論進行了敘述，對全面預(yù)算管理有一個總體的認識和了解；論文其次介紹了冀東水泥全面預(yù)算管理的現(xiàn)狀及存在的問題，冀東水泥全面預(yù)算管理和國內(nèi)大多數(shù)企業(yè)一樣，目前還只是財務(wù)預(yù)算管控，并指出現(xiàn)有全面預(yù)算管理的主要問題在于全面性不夠；再次論文提出了冀東水泥全面預(yù)算管理系統(tǒng)改進的策略，，主要從優(yōu)化組織架構(gòu)、推動戰(zhàn)略預(yù)算管理、完善預(yù)算編制體系、提升預(yù)算執(zhí)行力度和強化預(yù)算考核等五方面進行新的規(guī)劃，系統(tǒng)性地提出了戰(zhàn)略預(yù)算管理、三級對標管控、創(chuàng)新考核模式等核心理念，是現(xiàn)行全面預(yù)算管理體系的有力補充和完善；論文最后對冀東水泥全面預(yù)算管理進行了歸納性總結(jié)并對預(yù)期進行了展望。
[Abstract]:Comprehensive budget management is a management operation mechanism which integrates the functions of planning, control, execution, evaluation and so on, in order to realize the established strategic goal of the enterprise, scientifically and reasonably allocate the resources of the enterprise, such as person, money, material and so on, adopt the means of data analysis, and set up the function of plan, control, execution and evaluation. The implementation of comprehensive budget management plays a very important role in enhancing the strategic control ability, using enterprise resources efficiently and reducing the risk of enterprise management. As a modern management tool widely used by large and medium-sized enterprises abroad, comprehensive budget management has attracted great attention from the domestic academic and business circles, how to combine the actual situation of enterprises in our country and how to improve the level of enterprise management. In particular, how enterprise groups to implement comprehensive budget management has become an important issue. The research on the theory and practice of Jidong cement comprehensive budget management in this paper is an exploration of the modern management tool. The paper first introduces the background significance of the topic and the basic concepts and functions of the overall budget management, describes the theory of comprehensive budget management, and has a general understanding and understanding of the overall budget management; Secondly, the paper introduces the present situation and existing problems of Jidong cement comprehensive budget management, which, like most domestic enterprises, is only controlled by financial budget. And pointed out that the main problem of existing comprehensive budget management lies in the lack of comprehensiveness; Thirdly, the paper puts forward the strategy of improving Jidong cement comprehensive budget management system, mainly from optimizing organization structure, promoting strategic budget management, and perfecting budget making system. To carry out new planning in five aspects, such as enhancing budget execution and strengthening budget assessment, the core concepts such as strategic budget management, three-level standard control and management, innovative assessment model, etc., have been systematically put forward. Is the current comprehensive budget management system has the ability to complement and perfect; Finally, the paper summarizes the comprehensive budget management of Jidong cement and forecasts the forecast.
【學(xué)位授予單位】：燕山大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F275;F426.721

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