【摘要】：著名管理學(xué)教授戴維.奧利認(rèn)為,全面預(yù)算管理是為數(shù)不多的能把組織所有關(guān)鍵問(wèn)題融于一個(gè)體系的管理控制方法之一。鐵路行業(yè)從2000年開(kāi)始實(shí)行全面預(yù)算管理,目前已建立起了完整的鐵路運(yùn)輸主業(yè)全面預(yù)算體系。先從鐵路運(yùn)輸主業(yè)的客運(yùn)系統(tǒng)開(kāi)始試點(diǎn),后推廣到其它運(yùn)輸主業(yè)單位。鐵路多元企業(yè)近年通過(guò)企業(yè)合并重組等方式,建立現(xiàn)代化企業(yè)管理模式,但推行全面預(yù)算管理還是最近一兩年的事,基礎(chǔ)相當(dāng)薄弱。 文章首先對(duì)全面預(yù)算管理理論進(jìn)行系統(tǒng)梳理。通過(guò)對(duì)國(guó)內(nèi)外全面預(yù)算管理、鐵路企業(yè)預(yù)算管理等相關(guān)理論進(jìn)行文獻(xiàn)綜述,對(duì)全面預(yù)算管理的含義、作用、預(yù)算編制程序與方法、預(yù)算監(jiān)控、考評(píng)以及系統(tǒng)管理理論思想等多方面進(jìn)行研究,全面系統(tǒng)地梳理全面預(yù)算管理相關(guān)理論,形成理論體系；其次,對(duì)長(zhǎng)鐵旅服公司預(yù)算管理的現(xiàn)狀進(jìn)行診斷和分析。通過(guò)分析長(zhǎng)鐵旅服公司現(xiàn)行預(yù)算管理體系及實(shí)施的效果,參考先進(jìn)企業(yè)的全面預(yù)算管理,尋找長(zhǎng)鐵旅服公司預(yù)算管理存在的主要問(wèn)題,并分析其原因,為后期優(yōu)化打下基礎(chǔ)；再次,優(yōu)化長(zhǎng)鐵旅服公司全面預(yù)算管理體系。根據(jù)存在的問(wèn)題,從全面預(yù)算管理遵循的原則、涉及的內(nèi)容、編制部門(mén)和組織機(jī)構(gòu)、編制程度和方法、執(zhí)行和控制、調(diào)整及責(zé)任追究等多方面優(yōu)化長(zhǎng)鐵旅服公司全面預(yù)算管理體系。最后,將優(yōu)化后的全面預(yù)算管理體系付諸實(shí)際,并跟蹤實(shí)施的效果。 通過(guò)本文的研究,理論上是對(duì)全面預(yù)算管理的一種新的應(yīng)用嘗試,可以為后期鐵路多元企業(yè)研究者提供參考。實(shí)踐上可以為長(zhǎng)鐵多元集團(tuán)、廣鐵站車中心及其母公司廣鐵多元集團(tuán)的全面預(yù)算管理體系推行提供樣本和參考,并可在其它鐵路多元企業(yè)進(jìn)行推廣,具有一定的理論與實(shí)踐意義。
[Abstract]:David, a famous professor of management. Overall budget management is one of the few management controls to integrate all key organizational issues into one system, Ollie says. The railway industry has implemented comprehensive budget management since 2000, and has established a complete overall budget system for the main railway transportation industry. The pilot is started from the passenger transport system of the main railway transportation, and then extended to other major transport units. In recent years, railway pluralistic enterprises have established a modern enterprise management model by means of merger and reorganization of enterprises, but the implementation of comprehensive budget management is still a matter of the last one or two years, and the foundation is quite weak. Firstly, the paper systematically combs the theory of total budget management. Through the literature review of domestic and foreign comprehensive budget management, railway enterprise budget management and other related theories, the meaning, function, budget preparation procedure and method, budget monitoring and control of total budget management are discussed. The appraisal and the system management theory thought and so on carries on the research comprehensively and systematically combs the overall budget management correlation theory forms the theory system; Secondly, the paper diagnoses and analyzes the present situation of the budget management of Changtie Traveling Co., Ltd. Based on the analysis of the current budget management system and the effect of its implementation, and referring to the comprehensive budget management of the advanced enterprises, this paper finds out the main problems in the budget management of the company, and analyzes its causes, which will lay the foundation for the later optimization. Thirdly, optimize the overall budget management system of Changtie Traveling Co., Ltd. According to the existing problems, from the principles followed in the overall budget management, the content involved, the preparation of departments and organizations, the degree and method of preparation, the implementation and control, Adjustment and accountability and other aspects to optimize the overall budget management system. Finally, the optimized overall budget management system is put into practice and the effect of implementation is tracked. Through the research of this paper, it is a new application attempt of total budget management in theory, which can be used as a reference for the researchers of railway multiple enterprises in the later period. In practice, it can provide a sample and reference for the implementation of the comprehensive budget management system of the Chang tie pluralistic Group, the Guangzhou Railway Station bus Center and its parent company, the Guangzhou Railway multiple Group, and can be popularized in other railway diversified enterprises. It has certain theoretical and practical significance.
【學(xué)位授予單位】：中南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F530.68

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 陳雯;ABC企業(yè)全面預(yù)算管理信息化實(shí)施案例分析[D];財(cái)政部財(cái)政科學(xué)研究所;2013年

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本文編號(hào)：2378588