【摘要】：在競(jìng)爭(zhēng)日益加劇的市場(chǎng)經(jīng)濟(jì)環(huán)境下，要求打破行業(yè)壟斷的呼聲日益高漲，石油化工行業(yè)也逐漸由國(guó)企一枝獨(dú)秀逐漸發(fā)展為外資、社會(huì)和民營(yíng)資本參股的形式。多種經(jīng)濟(jì)主體群雄逐鹿的局面，不僅導(dǎo)致石化企業(yè)的利潤(rùn)空間日益減少，而且生產(chǎn)運(yùn)營(yíng)成本費(fèi)用開支范圍也逐漸增大，如何在更加市場(chǎng)化的嚴(yán)酷競(jìng)爭(zhēng)環(huán)境下占據(jù)一席之地，保持企業(yè)在行業(yè)內(nèi)的有利地位是石化企業(yè)必須思考的問題。 H公司是黑龍江省某石油化工類上市公司，企業(yè)運(yùn)營(yíng)管理已從最初的財(cái)務(wù)預(yù)算管理發(fā)展到目前的全面預(yù)算管理。作為企業(yè)提升經(jīng)營(yíng)管理水平的重要手段，采用全面預(yù)算管理后，H公司更加明確了經(jīng)營(yíng)目標(biāo)，提高了資源配置的合理性，讓企業(yè)有限資金發(fā)揮更大的效用，并對(duì)企業(yè)進(jìn)行有效的考核評(píng)價(jià)提供了依據(jù)。同時(shí)全面預(yù)算管理一定程度上調(diào)動(dòng)了企業(yè)員工的工作積極性、主動(dòng)性，各級(jí)管理者養(yǎng)成預(yù)見性工作的意識(shí)和能力，切實(shí)降低企業(yè)的運(yùn)營(yíng)成本費(fèi)用支出，使企業(yè)生產(chǎn)運(yùn)營(yíng)更加規(guī)范，提高了公司應(yīng)對(duì)市場(chǎng)變化的抗風(fēng)險(xiǎn)能力。本文針對(duì)H公司預(yù)算管理從實(shí)施的體系設(shè)計(jì)階段、實(shí)施準(zhǔn)備階段、系統(tǒng)建設(shè)運(yùn)行管理階段、系統(tǒng)評(píng)價(jià)階段，，對(duì)其全面預(yù)算管理體系架構(gòu)、管理理念和執(zhí)行效果三個(gè)方面進(jìn)行了全面系統(tǒng)分析，并將存在的主要問題歸結(jié)為對(duì)全面預(yù)算管理的認(rèn)識(shí)層面和企業(yè)全面預(yù)算管理操作層面兩大方面。本著做為中國(guó)石油天然氣集團(tuán)公司控股上市公司，尋求切實(shí)可行、適應(yīng)企業(yè)特點(diǎn)及經(jīng)營(yíng)發(fā)展需要的預(yù)算管理辦法，在控制成本、費(fèi)用、合理預(yù)計(jì)收入、分析企業(yè)經(jīng)營(yíng)面臨的風(fēng)險(xiǎn)等方面針對(duì)現(xiàn)階段該企業(yè)全面預(yù)算管理，給出樹立全面預(yù)算管理大局觀和對(duì)全面預(yù)算管理進(jìn)行流程優(yōu)化兩大體系對(duì)策。
[Abstract]:In the increasingly competitive market economy environment, the demand to break the monopoly of the industry is rising day by day, and the petrochemical industry has gradually developed from state-owned enterprises to foreign capital, social and private capital to participate in the form. The situation of various economic entities fighting for each other not only leads to the reduction of profit space of petrochemical enterprises, but also increases the scope of production and operation costs and expenses, so how to occupy a place in the harsh competition environment of more marketization. Keeping the favorable position of enterprises in the industry is a problem that petrochemical enterprises must think about. H Company is a listed petrochemical company in Heilongjiang Province. The operation management of the company has developed from the initial financial budget management to the present comprehensive budget management. As an important means for enterprises to improve the level of operation and management, after adopting comprehensive budget management, H Company has more clearly defined the business objectives, improved the rationality of resource allocation, and allowed the limited funds of enterprises to play a greater role. It also provides the basis for the effective evaluation of the enterprise. At the same time, the overall budget management to a certain extent mobilized the enthusiasm and initiative of the employees of the enterprise, and the managers at all levels developed the consciousness and ability of anticipating work, so as to effectively reduce the expenses of the operating costs of the enterprises. To make the production and operation of enterprises more standardized, improve the company's ability to cope with market changes against risk. This article aims at H company budget management from the implementation system design stage, the implementation preparation stage, the system construction operation management stage, the system appraisal stage, the overall budget management system structure, This paper makes a comprehensive and systematic analysis on three aspects of management idea and implementation effect, and puts the main problems into two aspects: the understanding level of total budget management and the operational level of enterprise comprehensive budget management. In line with the method of budget management, which is the holding and listing company of the China National Petroleum Group Company, which is feasible and suitable for the characteristics of the enterprise and the needs of its operation and development, it is necessary to control the costs, expenses, and reasonably estimate the income, Based on the analysis of the risks faced by the enterprise at present, this paper puts forward two system countermeasures: setting up the overall budget management overall vision and optimizing the overall budget management process.
【學(xué)位授予單位】：東北石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F426.722;F406.7

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