本文選題：集團 + 預算體系　； 參考：《山東大學》2017年碩士論文

【摘要】：中國經(jīng)濟發(fā)展自改革開放以來大有突飛猛進之勢,對于中國企業(yè)來說更是如此,隨著不少公司的發(fā)展壯大,其業(yè)務范圍跨度越來越大,組織結構越來越復雜,管理層次越來越多,隨之而來的是很多集團型企業(yè)的誕生。對于這些集團企業(yè)來說,迅猛的發(fā)展必定伴隨著較大的隱患,因此需要消除隱患,加強領導管控,很多集團企業(yè)從國外引入了先進的全面預算的思想與體系來進行輔助管理,但由于國內外企業(yè)文化的不同,這些外來的全面預算體系通常無法很好的適應國內集團所特有的戰(zhàn)略發(fā)展趨勢。因此,建立符合中國集團企業(yè)發(fā)展戰(zhàn)略的全面預算管理體系顯得愈發(fā)重要,而本文的工作就是其中一個重要的組成部分,即如何建立一套能夠真正符合實際需要的預算編制相關軟件,它是建立良好預算體系的基礎,是預算能夠得到良好開展與執(zhí)行的前提。集團企業(yè)可以通過預算編制管理系統(tǒng)的實施和應用來達到整體預算管控、提高資源使用效率以及降低收支風險的效果。論文首先從全局角度、下屬子公司的角度以及具體業(yè)務角度對整個系統(tǒng)做了充分的需求分析介紹,除了集團企業(yè)內對該系統(tǒng)功能方面的需求以外,還有其他方面的需求如高適應性等。然后介紹了系統(tǒng)的技術架構,描述了系統(tǒng)的邏輯分層以及用到的部分技術等。在此之后,論文重點對集團企業(yè)預算編制管理系統(tǒng)功能結構進行了具體介紹,將系統(tǒng)整體功能細化分解為數(shù)據(jù)準備等多個模塊,并輔以系統(tǒng)整體流程圖。對于部分核心模塊,論文更進一步通過分析提供了其順序圖、活動圖以及類圖等來輔助進行闡述。之后論文對系統(tǒng)的實現(xiàn)和測試過程分別進行了論述,首先給出了部分核心功能模塊的實現(xiàn)代碼和交互視圖,其次對其功能測試和性能測試進行了描述,解釋了測試標準,分析了測試結果。最后,論文介紹了集團企業(yè)預算編制管理系統(tǒng)在部分集團型企業(yè)的上線實施情況,分析總結了出現(xiàn)的部分問題,對于后續(xù)如何進一步的改進和完善系統(tǒng)也給出了相應的舉措。
[Abstract]:Since the reform and opening up to the outside world, China's economic development has been advancing by leaps and bounds, especially for Chinese enterprises. With the development and growth of many companies, its business scope has become more and more extensive and its organizational structure has become more and more complex. There are more and more management levels, followed by the birth of many group enterprises. For these group enterprises, the rapid development must be accompanied by greater hidden dangers, so it is necessary to eliminate hidden dangers, strengthen leadership control, many group enterprises from abroad to introduce advanced comprehensive budget ideas and systems to assist management. However, due to the different corporate culture at home and abroad, these foreign comprehensive budget systems are usually unable to adapt to the unique strategic development trend of domestic groups. Therefore, it is more and more important to establish a comprehensive budget management system in line with the development strategy of China Group, and the work of this paper is an important part of it. That is, how to set up a set of relevant software which can really meet the actual needs, it is the foundation of establishing a good budget system, is the premise that the budget can be carried out and executed well. Through the implementation and application of the budgeting management system, the group enterprises can achieve the overall budget control, improve the efficiency of the use of resources and reduce the risk of income and expenditure. First of all, from the overall point of view, subsidiary companies and the specific business perspective of the whole system to do a full analysis of the requirements, in addition to the functional requirements of the system within the group, There are other requirements such as high adaptability. Then it introduces the technical framework of the system, describes the logical layering of the system and some techniques used in the system. After that, the paper mainly introduces the functional structure of the group enterprise budgeting management system, and decomposes the whole function of the system into several modules, such as data preparation and so on, and complements the overall flow chart of the system. For some core modules, the paper provides its sequence diagram, activity diagram and class diagram. After that, the realization and testing process of the system are discussed respectively. Firstly, the implementation code and interactive view of some core function modules are given. Secondly, the function test and performance test are described, and the test standards are explained. The test results are analyzed. Finally, the paper introduces the implementation of the group enterprise budget management system in some group enterprises, analyzes and summarizes some problems, and gives the corresponding measures for further improvement and improvement of the system.
【學位授予單位】：山東大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：TP311.52

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1 王運轉;;基于信息系統(tǒng)的全面預算編制技術[J];會計之友(下旬刊);2006年01期

2 楊萍;;預算編制和管理探討[J];長沙通信職業(yè)技術學院學報;2006年04期

3 陳彥軍，，夏Z趖

本文編號：1907797