论A电网企业全面预算管理的困境与出路

发布时间：2018-02-11 00:58

本文关键词： 中央企业预算管理现状全面预算管理　出处：《苏州大学》2013年硕士论文　论文类型：学位论文

【摘要】：随着社会的不断进步,全球经济得到了空前的发展。全面预算管理已经成为现代化企业不可或缺的重要管理模式。全面预算管理作为对现代企业成熟与发展起过重大推动作用的管理系统,是企业内部管理控制的一种主要方法。它于二十世纪初起源于美国,而今已成为市场经济发达国家企业必备的、基础性的管理制度,是投资者和企业家管理运营企业的一种必备的管理方法和工具。随着我国社会主义市场经济体制的日益完善和不断发展,对于中国企业而言,建立健全全面预算管理系统也变得越来越必要和迫切。在国资委、财政部等部委以及中国国家电网总公司的大力推动下,中国国家电网总公司下属的以华中电网为依托,向东、西、南、北4个方向辐射所建设的东南西北四个方向的联网和输电线路,同时不断扩大北中南三个主要跨省互联电网的电网企业全面推行全面预算管理。本文结合对全面预算管理理论的研究和在A电网企业的全面预算管理实践,对中央企业推行全面预算管理的困境和出路进行探讨。本文将以A电网企业为例来分析中央企业全面预算管理系统建立所面临的境,并根据实际情况提出解决问题的对策,即为中央企业全面预算管理体系的建立及健全找到出路。为了清晰地阐释全面预算管理系统,笔者将从六大模块来进行分析。第一章主要介绍了全面预算管理系统在中国发展的背景和必要性。第二章主要阐述了全面预算管理的理论概念。第三章则向读者介绍了国外全面预算管理系统的发展状态。第四章则以A电网为例分析了中央企业在建立健全全面预算管理系统的过程中所面临的问题。第五章则提出了解决问题的几大方案。第六章则讲述了其发展前景。本文从全面预算管理的基本理论入手,对A电网企业全面预算管理的现状及存在的问题进行深入剖析,提出A电网企业全面预算管理的改进方向,为全面预算在A企业中所遇到的困境寻找出路,提出完善A电网企业的全面预算管理体系。从全面预算管理的模式,组织体系,编制体系,管理体系,评估体系以及执行力等角度,分析并制定出A电网企业的全面预算管理体系的完善方案。
[Abstract]:With the progress of society, The global economy has experienced unprecedented development. Comprehensive budget management has become an indispensable and important management mode for modern enterprises. Comprehensive budget management has played an important role in promoting the maturity and development of modern enterprises. It originated in the United States at the beginning of 20th century and has now become an essential and basic management system for enterprises in developed countries with a market economy. It is a necessary management method and tool for investors and entrepreneurs to manage and operate enterprises. With the improvement and development of our socialist market economy system, for Chinese enterprises, The establishment of a sound comprehensive budget management system has become increasingly necessary and urgent. Under the vigorous push of the SASAC, the Ministry of Finance and other ministries and commissions, as well as the State Grid Corporation of China, the State Grid Corporation of China relies on the Central China Power Grid to move east, west, and south. Four directions of networking and transmission lines built by radiation from the north, the south, the south and the west, At the same time, three power grid enterprises in the north, middle and south of China, which are mainly connected with each other, carry out comprehensive budget management in an all-round way. This paper combines the research on the theory of comprehensive budget management and the practice of comprehensive budget management in A power grid enterprises. This paper probes into the predicament and outlet of implementing comprehensive budget management in central enterprises. This article will take A power grid enterprise as an example to analyze the environment that the central enterprise overall budget management system is faced with, and according to the actual situation, puts forward the countermeasure to solve the problem. That is, to find a way out for the establishment and perfection of the comprehensive budget management system of central enterprises, and to clearly explain the comprehensive budget management system, The first chapter mainly introduces the background and necessity of the development of the comprehensive budget management system in China. The second chapter mainly expounds the theoretical concept of the comprehensive budget management. The third chapter introduces the readers. This paper introduces the development of comprehensive budget management system in foreign countries. Chapter 4th takes A Power Grid as an example to analyze the problems faced by central enterprises in the process of establishing and perfecting comprehensive budget management system. Chapter 5th puts forward some solutions. Chapter 6th describes its development prospects. This paper starts with the basic theory of overall budget management. This paper deeply analyzes the present situation and existing problems of A power grid enterprise's overall budget management, puts forward the improvement direction of A power grid enterprise's overall budget management, and finds a way out for the predicament of overall budget management in A enterprise. From the perspective of the mode of overall budget management, organization system, compilation system, management system, evaluation system and execution ability, the paper puts forward to improve the overall budget management system of A power grid enterprise. This paper analyzes and formulates the perfect scheme of A power grid enterprise's overall budget management system.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.61;F406.7

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