本文選題：預(yù)算 + 全面預(yù)算管理��； 參考：《湖南工業(yè)大學(xué)》2014年碩士論文

【摘要】：現(xiàn)代企業(yè)管理的發(fā)展已打破傳統(tǒng)職能管理的界限，企業(yè)作為一個有機(jī)整體，在企業(yè)發(fā)展戰(zhàn)略目標(biāo)的指導(dǎo)下從事企業(yè)內(nèi)部的全面協(xié)調(diào)管理，強(qiáng)調(diào)計(jì)劃、組織、領(lǐng)導(dǎo)、人事、控制等職能的一體化。從國際上成功企業(yè)的經(jīng)驗(yàn)我們可以看到，這種協(xié)調(diào)方式發(fā)展的最后一個階段為標(biāo)準(zhǔn)化階段，，而全面預(yù)算管理所包含的思想正在于此。實(shí)踐證明，全面預(yù)算管理是實(shí)現(xiàn)標(biāo)準(zhǔn)化協(xié)調(diào)方式的一個很好的手段，也是目前較為有效的重要管理工具。推行全面預(yù)算管理是發(fā)達(dá)國家成功企業(yè)多年積累的經(jīng)驗(yàn)之一，這對我國企業(yè)建立現(xiàn)代企業(yè)制度、提高管理水平，增強(qiáng)競爭力具有十分重要的意義。尤其是中小企業(yè)的管理者和財(cái)務(wù)人員更應(yīng)該掌握這一多功能的管理控制工具，為中小企業(yè)的發(fā)展提供高效的管理方法。 中小企業(yè)在現(xiàn)代經(jīng)濟(jì)中，無論是發(fā)達(dá)國家還是發(fā)展中國家，都是國民經(jīng)濟(jì)的重要組成部分，它們的作用不可或缺，在經(jīng)濟(jì)社會中有獨(dú)立存在的價(jià)值，在地區(qū)經(jīng)濟(jì)發(fā)展中尤為重要。如何提高中小企業(yè)財(cái)務(wù)管理水平，有效的節(jié)約資源，合理的控制成本，降低費(fèi)用，增加企業(yè)效益，已成為當(dāng)今社會普遍關(guān)心和探討的問題。本文首先對國內(nèi)外企業(yè)全面預(yù)算管理研究和實(shí)踐的狀況進(jìn)行了分析，并對全面預(yù)算管理的概念、功能、模式以及相關(guān)的理論進(jìn)行系統(tǒng)的介紹，其次以H廠為例，分析了H廠全面預(yù)算管理實(shí)施的現(xiàn)狀，并對其在預(yù)算編制、預(yù)算控制、預(yù)算分析和預(yù)算考評的過程中存在的問題進(jìn)行了深入的探討，最后針對H廠全面預(yù)算管理存在的問題提出了相應(yīng)的優(yōu)化對策：首先，健全預(yù)算管理機(jī)構(gòu)，采用較為靈活的預(yù)算編制方法；其次，強(qiáng)化預(yù)算調(diào)整功能，加大預(yù)算執(zhí)行力度；最后，完善預(yù)算考評體系。 通過有效實(shí)施全面預(yù)算管理不僅對H廠具有現(xiàn)實(shí)意義，對其他中小企業(yè)也有重要的參考價(jià)值和借鑒意義。
[Abstract]:The development of modern enterprise management has broken the boundary of traditional functional management. As an organic whole, the enterprise, under the guidance of the strategic goal of enterprise development, is engaged in the overall coordinated management within the enterprise, emphasizing planning, organization, leadership and personnel, The integration of functions such as control. From the experience of successful enterprises in the world, we can see that the last stage of the development of this kind of coordination mode is the standardization stage, and the idea contained in the overall budget management is precisely here. It is proved by practice that comprehensive budget management is a good means to realize standardization and coordination, and it is also an effective management tool at present. The implementation of comprehensive budget management is one of the experiences accumulated by successful enterprises in developed countries for many years, which is of great significance to the establishment of modern enterprise system, the improvement of management level and the enhancement of competitiveness of Chinese enterprises. In particular, the managers and financial personnel of small and medium-sized enterprises should master this multifunctional management and control tool to provide efficient management methods for the development of small and medium-sized enterprises. In the modern economy, both developed and developing countries, small and medium-sized enterprises are an important part of the national economy. They play an indispensable role and have independent value in the economic society. It is particularly important in regional economic development. How to improve the level of financial management of small and medium-sized enterprises, effectively save resources, reasonably control costs, reduce costs, and increase the efficiency of enterprises, has become a common concern and discussion in the society today. This paper first analyzes the research and practice of comprehensive budget management at home and abroad, and systematically introduces the concept, function, mode and related theories of total budget management, and then takes H plant as an example. This paper analyzes the present situation of the implementation of comprehensive budget management in H Plant, and discusses the problems existing in the process of budget preparation, budget control, budget analysis and budget evaluation. Finally, the paper puts forward the corresponding optimization countermeasures against the problems existing in the overall budget management of H Plant: first, perfect the budget management organization and adopt a more flexible budgeting method; secondly, strengthen the function of budget adjustment and strengthen the budget execution. Finally, improve the budget evaluation system. The effective implementation of comprehensive budget management is not only of practical significance to H plant, but also to other small and medium-sized enterprises.
【學(xué)位授予單位】：湖南工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.4;F406.7

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