發(fā)布時(shí)間：2018-05-13 23:33

  本文選題：Y鐵路運(yùn)輸企業(yè) + 全面預(yù)算管理　； 參考：《華東交通大學(xué)》2017年碩士論文

【摘要】：隨著我國社會(huì)主義市場經(jīng)濟(jì)的不斷發(fā)展,市場越來越自由,各種壟斷壁壘不斷的被打破,鐵路運(yùn)輸企業(yè)作為市場經(jīng)濟(jì)的一員,也要面對(duì)各種越來越激烈的競爭,公路、水路、航空甚至管道運(yùn)輸?shù)牟粩喟l(fā)展,都在擠壓著鐵路運(yùn)輸企業(yè)的市場份額,要想贏得競爭,光憑資本、產(chǎn)品、勞務(wù)等,是遠(yuǎn)遠(yuǎn)不夠的,更多的是企業(yè)無形資產(chǎn)儲(chǔ)備、先進(jìn)的管理能力等軟實(shí)力的競爭,全面預(yù)算管理,就是可以體現(xiàn)企業(yè)的管理能力的重要方面之一。雖然我國的鐵路運(yùn)輸企業(yè)21世紀(jì)以來在國家政策的指引下逐步實(shí)行了全面預(yù)算管理,但是傳統(tǒng)的全面預(yù)算管理方式表現(xiàn)出了諸多弊端,從實(shí)踐觀察看,有必要深入探討鐵路運(yùn)輸企業(yè)如何充分發(fā)揮全面預(yù)算管理落實(shí)戰(zhàn)略目標(biāo)、實(shí)現(xiàn)資源合理配置、達(dá)成經(jīng)營管理目標(biāo)等作用。本文以Y鐵路運(yùn)輸企業(yè)為研究對(duì)象,主要分為四部分,第一部分為理論部分,主要包括國內(nèi)外文獻(xiàn)綜述和相關(guān)概述;第二部分為現(xiàn)狀分析部分,介紹了Y鐵路運(yùn)輸企業(yè)全面預(yù)算管理的現(xiàn)狀并分析了其存在的主要問題,針對(duì)相關(guān)問題提出Y鐵路運(yùn)輸企業(yè)預(yù)算管理引入平衡計(jì)分卡的重要性及可行性;第三部分為對(duì)Y鐵路運(yùn)輸企業(yè)全面預(yù)算管理體系進(jìn)行優(yōu)化部分,主要針對(duì)第二部分分析出的相關(guān)問題,給出相對(duì)應(yīng)的優(yōu)化方案:將平衡計(jì)分卡引入Y鐵路運(yùn)輸企業(yè)的全面預(yù)算管理體系,以戰(zhàn)略作為預(yù)算編制的起點(diǎn),從財(cái)務(wù)、顧客、內(nèi)部流程、學(xué)習(xí)與成長四個(gè)維度構(gòu)建全面預(yù)算目標(biāo)體系,更好地把Y鐵路運(yùn)輸企業(yè)的戰(zhàn)略目標(biāo)轉(zhuǎn)化為明確的預(yù)算指標(biāo),同時(shí)完善預(yù)算管理組織體系、深化預(yù)算的執(zhí)行與控制、導(dǎo)入平衡計(jì)分卡的預(yù)算考核機(jī)制;最后一部分為Y鐵路運(yùn)輸企業(yè)全面預(yù)算管理優(yōu)化方案順利實(shí)施的保障措施。通過整個(gè)過程,使得Y企業(yè)的全面預(yù)算管理體系得到了優(yōu)化和完善。
[Abstract]:With the continuous development of the socialist market economy in China, the market is becoming more and more free and the various monopoly barriers are constantly broken. As a member of the market economy, railway transportation enterprises should also face a variety of more and more fierce competition. The continuous development of highway, waterway, aviation and even pipeline transportation are all squeezing the market share of railway transportation enterprises. In order to win the competition, it is not enough to rely on the capital, the product, the labor service and so on. More is the enterprise intangible assets reserve, the advanced management ability and other soft strength competition, the comprehensive budget management, is one of the important aspects that can reflect the management ability of the enterprise. Although China's railway transportation enterprises have been in the state policy since twenty-first Century Under the guidance, the comprehensive budget management has been carried out gradually, but the traditional comprehensive budget management shows many drawbacks. From the practice observation, it is necessary to discuss how the railway transportation enterprises can fully play the strategic goal of implementing the comprehensive budget management, realize the rational allocation of resources and achieve the goal of management and management. This article is carried out by Y railway transportation. The main part of the study is divided into four parts, the first part is the theoretical part, mainly including the literature review and the related overview at home and abroad; the second part is the status analysis part, introduces the current situation of the comprehensive budget management of the Y railway transportation enterprises and analyzes the main problems of its existence, and puts forward the budget of the Y railway transportation enterprise in view of the related problems. The importance and feasibility of managing the balanced scorecard are introduced. The third part is to optimize the overall budget management system of Y railway transportation enterprises. The corresponding optimization scheme is given for the related problems analyzed in the second parts. The balanced scorecard is introduced into the comprehensive budget management system of the Y railway transportation enterprise, and the strategy is taken as a strategy. The starting point of budget compilation is to build a comprehensive budget target system from four dimensions of finance, customers, internal processes, learning and growth. It can better transform the strategic targets of Y railway transportation enterprises into clear budget targets, improve the organization system of budget management, deepen the implementation and control of the budget, and introduce the budget assessment mechanism of the balanced scorecard. The last part is the guarantee measures for the smooth implementation of the overall budget management optimization scheme of the Y railway transportation enterprise. Through the whole process, the overall budget management system of the Y enterprise has been optimized and perfected.

【學(xué)位授予單位】：華東交通大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F532.6;F530.68

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