發(fā)布時(shí)間：2018-07-01 18:51

  本文選題：寧夏電信 + 全面預(yù)算管理��； 參考：《電子科技大學(xué)》2016年碩士論文

【摘要】：在當(dāng)今市場經(jīng)濟(jì)環(huán)境下,全面預(yù)算是公司制企業(yè)的經(jīng)營活動(dòng)最優(yōu)決策在財(cái)務(wù)層面的集中體現(xiàn)。因此,它不僅包含企業(yè)生產(chǎn)經(jīng)營活動(dòng)各個(gè)方面的信息資源,而且是精細(xì)化運(yùn)營模式的最佳選擇。實(shí)施全面預(yù)算管理的目標(biāo)就是借助于預(yù)算機(jī)制與管理創(chuàng)新模式,取得企業(yè)的可持續(xù)發(fā)展競爭優(yōu)勢(shì)。電信業(yè)作為我國國民經(jīng)濟(jì)和社會(huì)發(fā)展的重要構(gòu)成部分,應(yīng)當(dāng)結(jié)合本行業(yè)企業(yè)特點(diǎn)將全面預(yù)算管理作為提升企業(yè)管理水平和國際競爭力的有效工具和抓手。然而,電信企業(yè)在實(shí)施全面預(yù)算管理過程中仍存在一些問題有待解決。筆者以寧夏電信公司為案例,通過梳理其全面預(yù)算管理的現(xiàn)狀,分析了存在的問題及原因,提出改進(jìn)措施,希望對(duì)本行業(yè)或其他企業(yè)有所借鑒。本文的主要內(nèi)容分為五部分:首先,本文闡述了研究背景、研究問題及其意義;其次,綜述了全面預(yù)算管理的概念和理論基礎(chǔ)、全面預(yù)算管理的類型等相關(guān)文獻(xiàn);第三,就通信企業(yè)實(shí)施全面預(yù)算管理的背景、條件、原則、作用、內(nèi)容和特點(diǎn)等進(jìn)行了論述,包括全面預(yù)算管理體系的設(shè)計(jì)、全面預(yù)算的編制、全面預(yù)算的執(zhí)行與控制、全面預(yù)算的考核與評(píng)價(jià)等;第四,結(jié)合寧夏電信實(shí)踐全面預(yù)算管理的現(xiàn)狀,論述了寧夏電信全面預(yù)算管理體系框架、全面預(yù)算管理目標(biāo)、全面預(yù)算組織架構(gòu)以及全面預(yù)算管理模式并且分析了存在的問題及原因;最后,本文就優(yōu)化完善寧夏電信全面預(yù)算管理提出自己的對(duì)策建議,得出具有理論與實(shí)踐指導(dǎo)意義的結(jié)論。
[Abstract]:Under the current market economy environment, the overall budget is the centralization of the optimal decision of the company's business activities at the financial level. Therefore, it not only contains information resources in all aspects of enterprise production and operation activities, but also the best choice for fine operation mode. The goal of implementing full face budget management is to use the budget mechanism. As an important part of China's national economy and social development, the telecom industry should combine the characteristics of the industry with the characteristics of the industry to take the overall budget management as an effective tool and grab for promoting the management level and international competitiveness of the enterprise. There are still some problems to be solved in the process of management. By taking Ningxia Telecom Company as a case, through combing the current situation of its overall budget management, the author analyzes the existing problems and causes, and puts forward the improvement measures, hoping to learn from the industry or other enterprises. The main contents of this paper are divided into five parts: firstly, this paper expounds the back of the research. Secondly, it summarizes the concept and theoretical basis of comprehensive budget management, the type of comprehensive budget management and other related documents. Third, it discusses the background, conditions, principles, functions, contents and characteristics of the implementation of comprehensive budget management in communication enterprises, including the design of a comprehensive budget management system and a comprehensive budget. Compilation, implementation and control of comprehensive budget, assessment and evaluation of comprehensive budget, and so on. Fourth, combined with the current situation of comprehensive budget management in Ningxia Telecom practice, this paper discusses the framework of the comprehensive budget management system of Ningxia Telecom, the target of comprehensive budget management, the overall budget organization structure and the full budget management model, and analyzes the existing problems and the original problems. Because, finally, this paper puts forward his own countermeasures and suggestions to optimize and improve the comprehensive budget management of Ningxia Telecom, and draw a conclusion that has the guiding significance of theory and practice.
【學(xué)位授予單位】：電子科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2016
【分類號(hào)】：F626.115

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本文編號(hào)：2088755