本文關(guān)鍵詞： 資金集中管理 全面預(yù)算 青海油田　出處：《西南財(cái)經(jīng)大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：現(xiàn)在的公司越來(lái)越多的開(kāi)始實(shí)行集中式財(cái)務(wù)管理,而資金集中又是財(cái)務(wù)管理集中化的最重要的表現(xiàn)。中國(guó)石油從2002年起,開(kāi)始分步實(shí)施全額資金集中管理,到2004年末,收支兩條線管理范圍覆蓋至除西藏銷售外的境內(nèi)所有分公司和全資子公司,集中高效的資金管理運(yùn)行體系框架初步搭建形成。2005至2009年,公司又陸續(xù)啟動(dòng)實(shí)施了對(duì)控股公司、未上市公司、礦區(qū)事業(yè)部、儲(chǔ)油項(xiàng)目等的資金集中管理,并積極推進(jìn)境外資金集中管理。2011年青海油田在集團(tuán)公司的響應(yīng)號(hào)召下也完成了資金集中管理,使得公司整體財(cái)務(wù)實(shí)力和抵御風(fēng)險(xiǎn)的能力有了極大的提升,而且通過(guò)資金集中管理使公司的運(yùn)行效率和公司的收益都有很大的提高。 資金集中管理模式為公司帶來(lái)了降低資金成本,提高運(yùn)行效率等好處,但也給全面預(yù)算帶來(lái)了更多的挑戰(zhàn)。全面預(yù)算是現(xiàn)代公司管理的重要工具,公司的預(yù)算編制、執(zhí)行、監(jiān)督、調(diào)控、考核整合優(yōu)化了公司的資源配置,提高了資金的使用率,對(duì)完成公司戰(zhàn)略目標(biāo)的實(shí)現(xiàn)提供了重要的依據(jù)和保證。如何在資金集中管理模式下做好全面預(yù)算成為現(xiàn)階段青海油田面臨的一個(gè)新課.也是本文將要探討的問(wèn)題。 本論文著力于研究和探討在資金集中管理下全面預(yù)算管理中存在的問(wèn)題,主要從實(shí)踐的角度通過(guò)以青海油田分公司為例,對(duì)資金集中管理下全面預(yù)算管理體系方法進(jìn)行研究,通過(guò)闡述管理方法的優(yōu)缺點(diǎn)、具體操作步驟、內(nèi)容等,力求為構(gòu)建在資金集中管理下全面預(yù)算管理體系提供一種全新思路,研究如何完善全面預(yù)算管理,在相關(guān)理論研究的基礎(chǔ)上提出改進(jìn)建議,期望本論文的研究成果可以為其它公司實(shí)行資金集中管理提供幫助與借鑒。 論文共分為5個(gè)部分,論文的第一部分對(duì)本論文的研究背景、研究意義、研究思想、研究框架以及研究方法等進(jìn)行簡(jiǎn)要說(shuō)明；第二部分從資金集中管理、全面預(yù)算管理理論內(nèi)涵出發(fā),簡(jiǎn)要介紹資金集中管理、全面預(yù)算管理的概念及全面預(yù)算的特點(diǎn)、基本內(nèi)容,并闡述了全面預(yù)算管理的作用；論文的第三部分對(duì)青海油田公司資金集中管理和全面預(yù)算管理的現(xiàn)狀進(jìn)行剖析,分析了青海油田資金集中管理現(xiàn)狀,并對(duì)青海油田資金集中管理模式下的全面預(yù)算管理現(xiàn)狀進(jìn)行了全面的分析；第四部分對(duì)資金集中管理下全面預(yù)算管理中存在的問(wèn)題進(jìn)行了深入分析：第五部分對(duì)青海油田資金集中管理模式下建立全面預(yù)算的推廣與應(yīng)用經(jīng)驗(yàn)進(jìn)行了介紹。
[Abstract]:Nowadays, more and more companies begin to implement centralized financial management, and centralization of funds is the most important performance of centralization of financial management. PetroChina has been implementing centralized financial management since 2002. By end of 2004, the two lines of revenue and expenditure would cover all branches and wholly owned subsidiaries except Tibet. From 2005 to 2009, the company started the implementation of the holding company, the unlisted company, the mining business department. In 2011, Qinghai Oilfield completed the centralized management of funds in response to the call of the Group Company. The overall financial strength and the ability to resist risks have been greatly improved, and the efficiency and income of the company have been greatly improved through centralized management of funds. The centralized capital management model has brought the benefits of reducing the cost of funds and improving the efficiency of operation, but it also brings more challenges to the overall budget, which is an important tool of modern company management. The company's budget preparation, execution, supervision, control, assessment and integration optimize the company's resource allocation, improve the use of funds. It provides an important basis and guarantee for the realization of the strategic goal of the company. How to make a good overall budget under the mode of centralized fund management has become a new lesson for Qinghai Oilfield at the present stage. It is also a problem to be discussed in this paper. . This paper focuses on the study and discussion of the problems in the overall budget management under the centralized management of funds, mainly from the point of view of practice through the Qinghai Oilfield Branch as an example. This paper studies the method of comprehensive budget management system under the centralized management of funds, through elaborating the advantages and disadvantages of the management method, the concrete operation steps, the content and so on. In order to build a comprehensive budget management system under the centralized management of funds to provide a new way to study how to improve the overall budget management, on the basis of relevant theoretical research to put forward suggestions for improvement. It is expected that the research results of this paper can provide help and reference for other companies to implement centralized capital management. The thesis is divided into five parts. The first part of this paper briefly describes the research background, research significance, research ideas, research framework and research methods. The second part introduces the concept of centralized management of funds, the concept of comprehensive budget management and the characteristics and basic contents of comprehensive budget management, starting from the connotation of centralized fund management and comprehensive budget management theory. And elaborated the function of the overall budget management; The third part of the paper analyzes the current situation of centralized management of funds and overall budget management of Qinghai Oilfield Company, and analyzes the current situation of centralized management of funds in Qinghai Oilfield. The present situation of overall budget management under the centralized management mode of Qinghai oil field funds is analyzed comprehensively. In the 4th part, the author makes a deep analysis of the problems in the overall budget management under the centralized management of funds. Part 5th introduces the experience of establishing comprehensive budget under the centralized management mode of Qinghai oilfield funds.
【學(xué)位授予單位】：西南財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F406.7;F426.22

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本文編號(hào)：1450620