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  本文選題：鐵路工務(wù)段　切入點：財務(wù)預(yù)算　出處：《湖南大學(xué)》2013年碩士論文

【摘要】：預(yù)算管理的研究無論在國外還是國內(nèi)都有著重要的理論價值和現(xiàn)實意義，并逐步在企業(yè)的實踐中受到重視。目前，我國許多企業(yè)已經(jīng)認(rèn)識到全面預(yù)算在管理中的重要性，并且積極探索適合我國國情的預(yù)算管理模式，但大多數(shù)企業(yè)實施預(yù)算管理的效果并不好。而且在一些特殊的企業(yè)單位中，，財務(wù)預(yù)算和業(yè)務(wù)預(yù)算的融合和協(xié)調(diào)還存在問題，這都導(dǎo)致了預(yù)算管理的功能沒有得到真正地體現(xiàn)。為了深入研究預(yù)算管理在企業(yè)實踐中的現(xiàn)狀和遇到的問題，本文選取了一個鐵路運輸企業(yè)作為案例，并結(jié)合自己的工作崗位，從一個鐵路工務(wù)段出發(fā)進行深入研究，通過數(shù)據(jù)和事實說話，以期對這一問題有更清晰的理解，并形成自己的觀點。為此，首先通過對國內(nèi)外有關(guān)財務(wù)和業(yè)務(wù)預(yù)算相關(guān)研究的梳理和歸納，結(jié)合具體的鐵路運輸企業(yè)工務(wù)段的實際情況，深入剖析了鐵路工務(wù)段的基本情況、財務(wù)預(yù)算和業(yè)務(wù)預(yù)算的現(xiàn)狀、預(yù)算“兩張皮”現(xiàn)象的成因和經(jīng)濟后果。最后結(jié)合問題的癥結(jié)，本文提出了樹立財務(wù)預(yù)算和業(yè)務(wù)預(yù)算相融合的正確思想、尋求符合鐵路運輸企業(yè)的預(yù)算編制體系、建立基于價值鏈的兩大預(yù)算融合的考核評價機制，實現(xiàn)分部門預(yù)算歸口管理并落實相關(guān)保障機制等一系列對策，以期為鐵路運輸企業(yè)工務(wù)段的預(yù)算管理問題提供新的解決思路。本文將預(yù)算管理的理論和實踐工作經(jīng)驗相結(jié)合，通過一個具體案例的呈現(xiàn)和具體數(shù)據(jù)的分析及比較，將定性研究和定量研究結(jié)合起來，這為鐵路運輸企業(yè)更好的實現(xiàn)預(yù)算融合提供了更有說服力的證據(jù)。
[Abstract]:The study of budget management has important theoretical value and practical significance both at home and abroad, and has gradually been paid attention to in the practice of enterprises. At present, many enterprises in our country have realized the importance of comprehensive budget in management. And actively explore the budget management model suitable for the national conditions of our country, but the effect of most enterprises implementing budget management is not good. Moreover, in some special enterprise units, there are still problems in the integration and coordination of financial budget and business budget. In order to deeply study the current situation and problems of budget management in enterprise practice, this paper selects a railway transportation enterprise as a case, and combines its own work position. Proceed from a railway works section to carry on the thorough research, through the data and the fact speech, in order to have the clearer understanding to this question, and forms own viewpoint. First of all, by combing and summing up the related research on financial and operational budget at home and abroad, combining with the actual situation of the specific railway transportation enterprises' public works section, this paper deeply analyzes the basic situation of railway public works section, the current situation of financial budget and operational budget. The causes and economic consequences of the phenomenon of "two skins" in budget. Finally, combining with the crux of the problem, this paper puts forward the correct idea of establishing the integration of financial budget and operational budget, and seeks to meet the budget compilation system of railway transportation enterprises. Establish the assessment and evaluation mechanism of the two budget fusion based on the value chain, realize the subsector budget focus management and implement a series of countermeasures, such as implementing the relevant safeguard mechanism, etc. This paper combines the theory of budget management with practical work experience, through the presentation of a specific case and the analysis and comparison of specific data. The combination of qualitative research and quantitative research provides more convincing evidence for railway transportation enterprises to achieve better budget integration.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F530.68

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