ERP环境下M电力公司全面预算管理研究

发布时间：2018-09-12 06:16

【摘要】：目前我国经济在新形势下,结构性调整给整个市场环境带来了新的挑战,企业要在激烈的市场竞争中取得优势地位,需要不断的改进和完善其管理水平和理念,ERP环境下全面预算管理的应用在企业的日常经营和发展中具有比较大的影响,它涉及到企业的整个生产和经营过程,在企业日常经营的过程中做出提前规划和预测,对企业提高整体的经营和管理水平具有重要意义。2002年4月,财政部发布《关于企业实行预算管理的指导意见》(以下称《意见》),《意见》指出其发布的目的是为了促进企业建立、健全内部约束机制,进一步规范企业财务管理行为,对预算编制的形式和依据、程序和方法、预算的执行和控制、预算的调整以及预算的分析和考核五个层面进行了说明。2010年财政部颁布《企业内部控制应用指引第15号——全面预算》,重点对全面预算的概念进行了说明。2011年国资委发布《关于进一步深化中央企业全面预算管理工作的通知》强化了全面预算管理在中央企业的应用。ERP的广泛应用为企业进行全面预算管理提供了坚实的技术基础,有利于优化全面预算管理的质量,通过ERP系统有助于对企业资源进行优化配置,从而帮助企业实现预算目标和公司战略。本文首先对全面预算管理和ERP系统的内涵和特征进行阐述,并对ERP系统的管理思想进行归纳和总结,并针对以上分析对二者之间的关系进行了探讨;其次,以M电力公司为例对其目前全面预算管理的现状进行分析,重点探讨了M电力公司ERP系统在全面预算管理中的应用,进一步分析M电力公司运用ERP系统的优势和存在的问题,并针对存在问题的原因进行剖析;最后,提出改善M电力公司全面预算管理的建议。
[Abstract]:At present, under the new situation of our country's economy, structural adjustment has brought new challenges to the entire market environment, and enterprises should gain an advantageous position in the fierce market competition. The application of comprehensive budget management in ERP environment has a great influence on the daily operation and development of the enterprise, which involves the whole production and operation process of the enterprise. It is of great significance for enterprises to improve their overall management and management level by making advance planning and forecasting in the course of their daily operation. The Ministry of Finance has issued the guiding opinions on the implementation of Budget Management by Enterprises (hereinafter referred to as "opinions"), which states that the purpose of issuing them is to promote the establishment of enterprises, perfect the internal restraint mechanism, and further standardize the financial management behavior of enterprises. The form and basis of budget preparation, procedures and methods, budget execution and control, The adjustment of the budget and the analysis and evaluation of the budget are explained. In 2010, the Ministry of Finance issued the guidelines for the Application of Internal Control in Enterprises No. 15-Comprehensive Budget, focusing on the concept of the overall budget. The "Circular on further deepening the work of Comprehensive Budget Management of Central Enterprises" issued by the Investment Committee has strengthened the extensive application of comprehensive budget management in central enterprises. The extensive application of ERP has provided a solid technical foundation for enterprises to carry out comprehensive budget management. It is helpful to optimize the quality of total budget management, and to optimize the allocation of enterprise resources through ERP system, thus helping the enterprise to achieve its budget objectives and corporate strategy. In this paper, the connotation and characteristics of total budget management and ERP system are expounded, the management thoughts of ERP system are summarized and summarized, and the relationship between them is discussed. Taking M Power Company as an example, this paper analyzes the current situation of M Power Company's overall budget management, discusses the application of M power company's ERP system in total budget management, and further analyzes the advantages and existing problems of M power company's application of ERP system. Finally, the paper puts forward some suggestions to improve M power company's overall budget management.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61

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