本文選題：預(yù)算　切入點：全面預(yù)算管理　出處：《財政部財政科學(xué)研究所》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：伴隨著現(xiàn)代企業(yè)制度的不斷發(fā)展和完善,企業(yè)的管理意識不斷增強,全面預(yù)算管理模式以其全面性、戰(zhàn)略性、系統(tǒng)性、整合性等特征,逐漸演化成企業(yè)治理的一項重要制度安排和途徑,逐步納入企業(yè)的正常經(jīng)營管理范疇,并已日益受到了理論界和實業(yè)界的普遍重視和推崇。國內(nèi)外好多企業(yè)已經(jīng)成功推行了全面預(yù)算管理,并取得了顯著成效。全面預(yù)算管理的有效執(zhí)行和實施不僅是對企業(yè)宏觀戰(zhàn)略的有力支撐,同時也是企業(yè)實現(xiàn)公司治理和企業(yè)整合的有效手段,更是企業(yè)充分利用內(nèi)部各項經(jīng)濟資源,形成核心競爭力的關(guān)鍵,這使得越來越多的企業(yè)深刻認(rèn)識到,推行全面預(yù)算管理對優(yōu)化企業(yè)資源配置,提高企業(yè)管理水平,增強企業(yè)競爭力,有著十分重要的意義。但是,由于受到計劃經(jīng)濟模式的長期影響,加之航空企業(yè)以完成政治任務(wù)為前提等行業(yè)特點,ABC公司實施全面預(yù)算管理還存在不少亟待解決的問題。因此,重構(gòu)與完善ABC公司全面預(yù)算管理體系,對我國航空軍工企業(yè)而言,具有重要的現(xiàn)實意義。本文根據(jù)全面預(yù)算管理的有關(guān)理論和實踐經(jīng)驗,針對ABC公司全面預(yù)算管理現(xiàn)狀及存在問題,重構(gòu)與完善了一種適合軍工企業(yè)行業(yè)特色的全面預(yù)算管理模式。論文首先闡述了選題背景和研究意義,分析總結(jié)了國內(nèi)國外文獻(xiàn)綜述的研究現(xiàn)狀,介紹了論文的主要研究內(nèi)容和研究方法。然后,闡述了全面預(yù)算管理的相關(guān)理論基礎(chǔ),包括預(yù)算、全面預(yù)算管理的概念和功能、戰(zhàn)略管理的概念、特點和戰(zhàn)略管理與預(yù)算管理的關(guān)系、戰(zhàn)略導(dǎo)向下全面預(yù)算管理的概念和與傳統(tǒng)預(yù)算的區(qū)別等。接著,對ABC公司全面預(yù)算管理進(jìn)行實踐分析,在介紹ABC公司概況及其全面預(yù)算管理發(fā)展歷程和現(xiàn)狀的基礎(chǔ)上,針對全面預(yù)算管理實施過程中存在的問題進(jìn)行了原因分析,并提出改進(jìn)措施。最后,在全面預(yù)算管理模式的總體思路指導(dǎo)下,詳細(xì)闡述ABC公司全面預(yù)算管理體系的重構(gòu)與完善。本文重構(gòu)的全面預(yù)算管理模式,為ABC公司推進(jìn)全面預(yù)算管理提供了新的思路,并將在以后的實踐中得到不斷改進(jìn),以ABC公司為代表的我國航空軍工企業(yè)將全面預(yù)算管理作為集團(tuán)公司財務(wù)管理五大體系建設(shè)中的一個重要基本點以及作為落實集團(tuán)公司戰(zhàn)略的重要手段,在集團(tuán)范圍內(nèi)得到廣泛的推行和應(yīng)用都具有重要的指導(dǎo)意義。
[Abstract]:With the continuous development and improvement of the modern enterprise system, the management consciousness of the enterprise is constantly strengthened. The comprehensive budget management model is characterized by its comprehensiveness, strategy, systematization, integration, etc. It has gradually evolved into an important institutional arrangement and approach to corporate governance, and has gradually been brought into the category of normal operation and management of enterprises. And it has been paid more and more attention to by the theoretical and business circles. Many enterprises at home and abroad have successfully implemented comprehensive budget management. The effective implementation and implementation of comprehensive budget management is not only a strong support to the macro strategy of the enterprise, but also an effective means to achieve corporate governance and enterprise integration. It is also the key for enterprises to make full use of their internal economic resources and form their core competitiveness, which makes more and more enterprises deeply realize that the implementation of comprehensive budget management can optimize the allocation of enterprise resources and improve the level of enterprise management. It is of great significance to enhance the competitiveness of enterprises. However, due to the long-term influence of planned economy, In addition, there are still many problems to be solved in the implementation of comprehensive budget management for aviation enterprises, such as the premise of accomplishing political tasks. Therefore, reconstructing and perfecting the overall budget management system of ABC Company is of great importance to the aviation and military enterprises of our country. According to the relevant theory and practical experience of total budget management, this paper aims at the current situation and existing problems of overall budget management in ABC Company. This paper reconstructs and perfects a comprehensive budget management model suitable for the characteristics of the military industry. Firstly, the paper expounds the background and significance of the selected topic, analyzes and summarizes the research status quo of domestic and foreign literature review. This paper introduces the main research contents and research methods of the thesis. Then, it expounds the theoretical basis of the overall budget management, including the budget, the concept and function of the overall budget management, the concept of strategic management. The characteristics and the relationship between strategic management and budget management, the concept of comprehensive budget management under strategic direction and the difference from traditional budget, etc., then, the paper makes a practical analysis of the overall budget management of ABC Company. On the basis of introducing the general situation of ABC Company and the development history and present situation of the overall budget management, this paper analyzes the causes of the problems existing in the implementation of the overall budget management, and puts forward the improvement measures. Under the guidance of overall budget management mode, this paper expounds in detail the reconstruction and perfection of the overall budget management system of ABC Company. The reconfiguration of the overall budget management mode in this paper provides a new way for ABC Company to promote the overall budget management. And will continue to improve in future practice, China's aviation and military enterprises, represented by ABC Corporation, regard total budget management as an important basic point in the construction of the five major financial management systems of the group company and as an important means to implement the strategy of the group company. It is of great significance to be widely implemented and applied in the group.
【學(xué)位授予單位】：財政部財政科學(xué)研究所
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F425

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本文編號：1564515