【摘要】：四川電信公司從2000年初就開始了實(shí)施全面預(yù)算管理的嘗試，經(jīng)過十多年的不斷探索和完善，公司全面預(yù)算管理體系已初步建成，并起到了很好的效果。但是，隨著我國(guó)經(jīng)濟(jì)的快速發(fā)展，近幾年電信行業(yè)的運(yùn)作模式、行業(yè)體制等方面變革都較大，，特別是電信公司通過收購(gòu)中國(guó)聯(lián)通CDMA網(wǎng)絡(luò)，獲得移動(dòng)牌照，擺脫了過去全球最大的固網(wǎng)運(yùn)營(yíng)商身份，正式進(jìn)入全業(yè)務(wù)運(yùn)營(yíng)商嶄新角色的時(shí)期，不能對(duì)固網(wǎng)經(jīng)營(yíng)時(shí)代的路徑依賴，要打破傳統(tǒng)的粗放式經(jīng)營(yíng)慣性和管理方式，同時(shí)，公司原有的全面預(yù)算管理在全業(yè)務(wù)運(yùn)營(yíng)時(shí)期存在諸多的不適應(yīng)和問題。基于此，本文提出了優(yōu)化完善四川電信全面預(yù)算管理體系的一些具體建議，具有較強(qiáng)的實(shí)踐指導(dǎo)意義。 本文從以下五個(gè)章節(jié)展開分析和研究： 第一章，緒論。主要對(duì)選題的背景和研究的目的、意義進(jìn)行說明，同時(shí)對(duì)全面預(yù)算管理相關(guān)研究進(jìn)行了介紹。 第二章，全面預(yù)算管理理論闡述。系統(tǒng)地介紹全面預(yù)算管理的概念、實(shí)施全面預(yù)算管理的目的、全面預(yù)算管理的功能和作用，以及全面預(yù)算管理的模式等。 第三章，主要對(duì)電信公司進(jìn)入全業(yè)務(wù)運(yùn)營(yíng)期的情況介紹、環(huán)境變化的分析、公司戰(zhàn)略目標(biāo)的重新定位以及四川電信公司在全業(yè)務(wù)運(yùn)營(yíng)期面臨新的要求。 第四章，結(jié)合四川電信全面預(yù)算管理實(shí)施的實(shí)際情況以及全業(yè)務(wù)運(yùn)營(yíng)期企業(yè)面臨的新要求，剖析四川電信在實(shí)施全面預(yù)算管理中的各種問題，分析存在問題原因。 第五章，針對(duì)四川電信在全面預(yù)算管理中存在的問題，提出完善四川電信全面預(yù)算管理的建議。
[Abstract]:Sichuan Telecom Company began to carry out comprehensive budget management from the beginning of 2000. After more than ten years of continuous exploration and improvement, the company's overall budget management system has been initially completed, and has played a very good effect. However, with the rapid economic development of our country, in recent years, the operation mode and industry system of the telecommunications industry have changed greatly. Especially, the telecom companies obtained mobile licenses through the acquisition of China Unicom CDMA network. Getting rid of the past identity of the largest fixed network operator in the world and formally entering a new role period for all business operators, we cannot rely on the path of the era of fixed network operation, we should break the traditional extensive operation inertia and management mode, at the same time, The company's original total budget management in the whole business operation period there are a lot of maladjustment and problems. Based on this, this paper puts forward some concrete suggestions to optimize and perfect Sichuan Telecom's overall budget management system, which has strong practical significance. This article from the following five chapters to begin the analysis and research: the first chapter, introduction. The background, purpose and significance of the research are explained, and the related research on total budget management is introduced. The second chapter, the comprehensive budget management theory elaboration. This paper systematically introduces the concept of comprehensive budget management, the purpose of implementing it, the function and function of it, and the mode of overall budget management. The third chapter mainly introduces the situation of telecom company entering the whole business operation period, the analysis of environment change, the reorientation of the company's strategic goal and the new requirement of Sichuan telecom company in the whole business operation period. In the fourth chapter, combined with the actual situation of the implementation of Sichuan Telecom's overall budget management and the new requirements faced by the enterprises in the whole business operation period, the author analyzes the various problems in the implementation of Sichuan Telecom's overall budget management, and analyzes the reasons for the problems. Chapter five, aiming at the problems existing in Sichuan Telecom's overall budget management, puts forward some suggestions to perfect Sichuan Telecom's overall budget management.
【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】：2012
【分類號(hào)】：F275;F626

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