中核建公司全面预算管理体系优化研究

发布时间：2018-04-19 00:21

本文选题：中核建公司 + 建筑业　；参考：《南华大学》2016年硕士论文

【摘要】：伴随着我国市场经济的日益完善和发展,全面预算管理作为有效的管理工具在现代企业中已经被广泛使用并发挥了积极的作用。但企业处在不同的预算环境,预算基础,预算文化等背景下,全面预算管理在落实企业战略目标,提升管理水平中发挥的作用和实施的效果各不相同,全面预算管理的水平也参差不齐。尤其在建筑行业市场竞争白热化,准入门槛低,利润薄的现状下,提升建筑类企业的预算管理水平,发挥其应有的作用显得格外重要。本文选取中核建公司作为研究对象,在结合国内外研究现状及预算管理理论基础上,通过文献调研、比较分析、现场调研等方式方法,全面梳理总结中核建公司全面预算管理的现状,查找预算管理中的薄弱环节及存在的问题,分析原因并提出改进措施。重点针对中核建公司的预算组织结构,预算编制方法及考核激励方式方面提出优化方案。旨在推动全面预算管理在服务中核建公司战略落地、资源配置、价值创造、管控风险发挥其应有作用。希望通过此次研究,能够对建筑业全面预算管理起到借鉴或启示作用。
[Abstract]:With the improvement and development of market economy in China, comprehensive budget management, as an effective management tool, has been widely used and played an active role in modern enterprises.However, under the background of different budget environment, budget basis and budget culture, the overall budget management plays different roles and effects in implementing the strategic objectives of the enterprise and improving the management level.The level of overall budget management is also uneven.Especially in the construction industry market competition is intense, the entry threshold is low, the profit is thin, it is particularly important to improve the construction enterprises' budget management level and play its due role.This paper selects China Nuclear Construction Company as the research object, on the basis of domestic and foreign research status and budget management theory, through literature research, comparative analysis, field investigation and other methods.This paper summarizes the present situation of the overall budget management of China Nuclear Construction Company, finds out the weak links and existing problems in the budget management, analyzes the reasons and puts forward the improvement measures.This paper focuses on the optimization of the budget structure, budgeting methods and examination incentives of China Nuclear Construction Corporation.The aim is to promote the overall budget management in the service of nuclear construction company strategy landing, resource allocation, value creation, risk management play its due role.Hope that through this study, can be used for reference or enlightenment to the overall budget management of the construction industry.
【学位授予单位】：南华大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F406.7;F426.23

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