涩北气田全面预算管理实践研究

发布时间：2018-05-04 03:00

本文选题：油田企业 + 预算管理　；参考：《西南财经大学》2013年硕士论文

【摘要】：预算管理(budget management, BM)是从企业发展的战略视角、系统发展视角、企业控制视角以及人本观等视角多维度实现现代企业高效管理的有效管理模式。企业在经营过程中执行预算管理可以起到优化企业资源合理配置、优化企业人力资源效能和优化企业经营策略等积极作用。在现代企业管理过程中,随着全面预算管理理论与实务的丰富和完善,企业在发展过程中也逐步认识到全面预算管理对企业发展的重要性和预算管理对企业可持续发展产生的积极作用,预算管理已得到企业界的良好认同。我国油田企业于上世纪90年代初期引入企业预算管理,经过多年的实践证明,企业预算管理理论与实务均取得长足的发展,对企业的推动作用明显,在企业的目标管理、企业经营成本傧制、企业多维度资源的优化管理等方面均取得了令人瞩目的成效,企业预算管理所产生的积极推动作用也逐步受到越来越多企业的关注和认同。企业全面预算管理(comprehensive budget management, CBM)在不断发展和完善的进程中,已逐步发展成为企业战略目标调整和升级的重要工具,在企业经营过程中战略目标的优化调整和制定过程中发挥了非常重要的积极作用。企业在经营过程中如果能很好的进行全面预算管理,那么企业管理层在全面预算管理过程中以及企业的下属全面预算管理执行部门就可以很好的掌握企业内部发展情况,从而能及时的认识到企业存在的问题,并采取有利的措施。企业全面预算管理还可以作为企业绩效评价的重要依据,可以为企业绩效评价考核提供帮助,在企业多维度资源的优化配置过程中发挥重要作用,有助于提升企业的管理实效,也能较好的调动企业员工和管理层的工作积极性,从而极大的提升工作实效。任何一家企业,就算是同一行业的不同企业由于其经营管理的复杂性以及企业经营所处内外部环境的差异性,使得企业全面预算管理不具备通用性,油气田企业也不例外。为此,在对油气田进行全面预算管理时,必需要基于企业所处行业的不同以及企业经营过程中内外部环境的复杂性,根据企业全面预算管理理论与实践,在调查研究的基础上提出企业全面预算管理实施方案,从而开始基于给定样本(油气田样本企业)的企业预算管理应用研究。本论文共分为5个部分(章节)。第一章主要从选题的背景、研究的目的、研究思路以及本论文的预期贡献等方面进行了简要介绍；第二章主要介绍了企业全面预算管理理论的国内外研究进展,如企业全面预算管理的基本内涵、全面预算管理的特点以及全面预算管理的研究内容等等；第三章基于涩北气田全面预算管理调查实践对公司2010年前实施的全面预算管理存在的问题进行了深入分析并指出公司全面预算管理存在的问题；第四章主要分析构建天然气公司全面预算管理体系的策略；第五章由主要基于调查结果对天然气公司全面预算管理具体实施策略进行了深入分析并提出建设性的发展建议；第六章则对全面预算管理取得的成绩以及存在的不足进行深入探讨,并对天然气开发公司全面预算管理前景进行了展望。
[Abstract]:Budget management (BM) is an effective management model from the strategic perspective of enterprise development, the perspective of system development, the perspective of enterprise control and human based view. The implementation of budget management in the business process can optimize the rational allocation of the enterprise resources and optimize the human resources of the enterprise. In the process of modern enterprise management, with the enrichment and perfection of the theory and practice of comprehensive budget management, the importance of comprehensive budget management to the enterprise development and the positive effect of budget management on the sustainable development of enterprises are gradually realized in the process of development. In the early 90s of last century, China's oil field enterprises introduced enterprise budget management. After years of practice, it has proved that the theory and practice of enterprise budget management have made great progress. The positive impetus of the enterprise budget management has been gradually paid attention to and recognized by more and more enterprises. The enterprise comprehensive budget management (comprehensive budget management, CBM) has gradually developed into a strategic target adjustment in the process of continuous development and perfection. And the important tools of upgrading have played a very important positive role in the optimization and formulation of strategic objectives in the process of business operation. If the enterprise can manage the overall budget well in the process of operation, the enterprise management is in the process of comprehensive budget management and the executive department of the overall budget management of the enterprise. The door can well grasp the internal development of the enterprise, so that it can recognize the problems of the enterprise and take the favorable measures in time. The enterprise comprehensive budget management can also be an important basis for the enterprise performance evaluation. It can provide help for the performance evaluation and assessment of the enterprise, and play a role in the optimization allocation process of the enterprise's multi-dimensional resources. The important role will help to enhance the management effectiveness of enterprises, and also better mobilize the enthusiasm of employees and management, so as to greatly enhance the effectiveness of the work.
Any enterprise, even the different enterprises of the same industry, because of the complexity of its management and the difference between the internal and external environment of the enterprise management, make the overall budget management of the enterprise do not have the generality, and the oil and gas field enterprises are no exception. The different industry and the complexity of the internal and external environment in the process of enterprise management, based on the theory and practice of enterprise comprehensive budget management, put forward the implementation plan of the enterprise comprehensive budget management on the basis of the investigation and research, and then start the application research of the enterprise budget management based on the given sample (oil and gas sample enterprise).
This paper is divided into 5 parts (Chapter). The first chapter is a brief introduction to the background of the topic, the purpose of the study, the research ideas and the expected contribution of this paper. The second chapter mainly introduces the research progress of the comprehensive budget management theory at home and abroad, such as the basic connotation of the comprehensive budget management of the enterprise, and the comprehensive budget management. The third chapter analyses the problems existing in the total budget management of the company before 2010 and points out the existing problems in the total budget management of the company, and the fourth chapter mainly analyzes the overall construction of the natural gas company. The strategy of budget management system; the fifth chapter is mainly based on the investigation results to analyze the specific implementation strategy of the comprehensive budget management of natural gas company and put forward constructive suggestions. The sixth chapter deeply discusses the achievements and shortcomings of the comprehensive budget management, and makes a comprehensive study on the natural gas development company. The prospects for budget management are prospected.

【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.22

【参考文献】