社会责任视角下河北省钢铁企业全面预算管理体系构建研究

发布时间：2018-01-26 02:23

本文关键词： 河北省钢铁企业社会责任全面预算管理模糊层次分析法　出处：《河北工程大学》2017年硕士论文　论文类型：学位论文

【摘要】：全面预算管理是目前国际上先进的管理方式,是以企业战略目标为指导,各责任主体以权、责、利相结合为基础的预算体系,以其所具有的监督、激励和分配功能,为企业解决内部管理相关问题。我国经济正在不断增长,随之而来的是环境恶化、资源匮乏及能源供应不足等问题,因此,对企业社会责任的研究正逐渐成为国内外关注的热点,各企业对其也更加重视。但目前国内企业的全面预算管理主要由财务指标反映且未将社会责任纳入其中,使之内容上仍有漏洞,为了更好的发挥全面预算管理的作用,企业需要将社会责任理念纳入到其中,将两者进行融合更有助于对企业履行社会责任的情况进行监督,而如何在全面预算管理中科学合理的反映企业的社会责任是两者相融合的重点,因此本文从社会责任视角出发构建河北省钢铁企业的全面预算管理体系,以期通过该体系能从新的角度对全面预算管理有更进一步的认识。本文首先阐述了社会责任与全面预算管理相关理论,并据此提出社会责任全面预算管理的理念;其次,分析河北省钢铁行业目前的发展状况,并结合实际情况提出其中存在的全面预算管理方面的不足;然后,构建社会责任视角下河北省钢铁企业全面预算管理体系,该体系主要由预算组织机构的设置、预算战略目标的确定、预算的编制、预算的执行、预算的控制与调整和预算的考核构成;之后,在M钢铁企业试运行该管理体系,运用模糊层次分析法构建评价指标体系,并对该体系试运行效果进行评价分析,为该企业的预算管理提出改进意见;最后,提出社会责任视角下河北省钢铁企业全面预算管理体系的推行措施。本研究建立了社会责任视角下河北省钢铁企业全面预算管理体系,正确反映企业履行社会责任的情况,同时优化和完善企业全面预算管理,使企业的经济效益有所提升并促进企业的发展,对企业管理具有重要意义,对企业的自身经济发展也发挥着重要的推动作用。
[Abstract]:Comprehensive budget management is an advanced management mode in the world at present. It is a budget system based on the combination of rights, responsibilities and interests, and its supervision is based on the strategic objectives of enterprises. Incentive and distribution function to solve internal management problems for enterprises. China's economy is growing, followed by environmental degradation, lack of resources and insufficient energy supply, and so on. The research on corporate social responsibility is gradually becoming a hot spot at home and abroad, and enterprises pay more attention to it. But at present, the overall budget management of domestic enterprises is mainly reflected by financial indicators and social responsibility is not included in it. So that there are still loopholes in the content, in order to better play the role of comprehensive budget management, enterprises need to include the concept of social responsibility. The integration of the two is more conducive to the performance of corporate social responsibility supervision, and how to scientifically and reasonably reflect the corporate social responsibility in the overall budget management is the focus of the integration of the two. Therefore, this paper sets out from the perspective of social responsibility to build a comprehensive budget management system of iron and steel enterprises in Hebei Province. Through this system can have a further understanding of the overall budget management from a new perspective. First of all, this paper describes the social responsibility and comprehensive budget management related theories. Based on this, the concept of comprehensive budget management of social responsibility is put forward. Secondly, it analyzes the current development of the iron and steel industry in Hebei Province, and puts forward the deficiencies in the overall budget management according to the actual situation. Then, we build a comprehensive budget management system of Hebei iron and steel enterprises from the perspective of social responsibility. The system mainly consists of the setting of budget organization, the determination of budget strategic objectives, the preparation of budget, and the execution of budget. The control and adjustment of the budget and the examination of the budget; Then, in the M iron and steel enterprise trial run this management system, use the fuzzy analytic hierarchy process to construct the evaluation index system, and evaluate and analyze the effect of the system trial operation, put forward the improvement advice for the budget management of the enterprise; Finally, put forward the implementation measures of the overall budget management system of Hebei iron and steel enterprises under the perspective of social responsibility. This study established the overall budget management system of Hebei iron and steel enterprises under the perspective of social responsibility. It is of great significance for enterprise management to correctly reflect the situation of corporate social responsibility, optimize and perfect the overall budget management of enterprises, improve the economic benefits of enterprises and promote the development of enterprises. To the enterprise's own economic development also plays an important role in promoting.
【学位授予单位】：河北工程大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.31;F406.7

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