河北电力勘测设计院全面预算管理体系研究

发布时间：2018-06-05 17:57

本文选题：全面预算 + 管理提升　；参考：《华北电力大学》2013年硕士论文

【摘要】：全面预算管理是涉及全方位、全过程和全员参与的一套综合性、整合型的管理系统,它不仅能提高企业管理控制水平,加强资源整合与配置能力,更能有效增强企业的竞争力,它的推广运用对我国企业具有重大意义。随着电力企业体制改革的不断深入,电力勘测设计行业竞争日趋激烈,提高管理水平是企业在竞争中能否取得优势的关键因素,建立符合电力勘测设计企业发展的全面预算体系,能帮助企业更好的发展,提高企业的竞争能力和综合实力。本文在参阅大量文献资料的基础上,总结出了国内外全面预算管理理论的发展以及研究现状,介绍了全面预算管理的理念、特点及功能,梳理了全面预算管理理论体系；然后以全面预算管理理论为指导依据,采用案例分析的研究方法,对河北省电力勘测设计研究院(以下简称河北院)实施全面预算管理工作的现状做了具体的介绍,根据河北院业务的特点对其全面预算管理工作实施过程中存在的问题进行了深入的分析,指出其在预算管理内容方面存在部分缺失,没有考虑项目预算业务内容,没有建立项目预算管理体系；在年度预算目标制定、现金流量预算管理、预算执行监控、预算考核体系等方面也需要强化与完善。在此基础上对该院的全面预算管理体系进行了深入地探讨,有针对性地提出了建立部门预算与项目预算双重管理体系、明确年度预算目标编制方法、提高现金流量预算管理的管控力度、强化预算控制监督、完善预算考核体系等方面提出了有效的建议。通过本文的研究分析,对该院全面预算管理提升、实现具有竞争力的国际型工程咨询公司的战略目标具有重要意义,同时对其他勘测设计企业全面预算管理工作也具有一定的参考价值。
[Abstract]:Comprehensive budget management is a comprehensive and integrated management system involving all aspects, the whole process and the participation of all personnel. It can not only improve the level of management and control of enterprises, strengthen the ability of integrating and allocating resources, but also effectively enhance the competitiveness of enterprises. Its promotion and application is of great significance to Chinese enterprises. With the deepening of the reform of electric power enterprise system, the competition of electric power survey and design industry is becoming more and more fierce. Improving the management level is the key factor for the enterprise to obtain the advantage in the competition. The establishment of a comprehensive budget system in line with the development of electric power survey and design enterprises can help enterprises to develop better and improve their competitiveness and comprehensive strength. On the basis of consulting a large amount of literature, this paper summarizes the development and research status of the theory of comprehensive budget management at home and abroad, introduces the concept, characteristics and functions of comprehensive budget management, and combs the theoretical system of comprehensive budget management. Then, based on the theory of comprehensive budget management, the paper introduces the current situation of the implementation of comprehensive budget management in Hebei Electric Power Survey and Design Research Institute (hereinafter referred to as Hebei Institute) with the method of case analysis. According to the characteristics of Hebei Institute's business, this paper makes a deep analysis of the problems existing in the implementation of its overall budget management, and points out that there are some deficiencies in the content of budget management, and the project budget business content is not considered. The project budget management system has not been established, and it needs to be strengthened and perfected in the aspects of annual budget target formulation, cash flow budget management, budget execution monitoring, budget assessment system and so on. On this basis, the comprehensive budget management system of the hospital is discussed in depth, and the dual management system of department budget and project budget is put forward, and the method of preparing annual budget objectives is defined. Some effective suggestions are put forward, such as improving the control of cash flow budget management, strengthening budget control supervision, perfecting budget assessment system and so on. Through the research and analysis of this paper, it is of great significance to promote the overall budget management and realize the strategic goal of the competitive international engineering consulting company. At the same time, it also has certain reference value for the overall budget management of other survey and design enterprises.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.61

【参考文献】