全面预算管理在吉林油田的应用研究

发布时间：2018-06-24 23:06

本文选题：全面预算管理 + 吉林油田　；参考：《吉林大学》2013年硕士论文

【摘要】：近年来，吉林油田预算工作积极落实全面预算管理思想和理念，不断总结创新，以公司战略目标为指导开展各项预算管理工作，以配置成本、计算利润及相关指标为主，协调配置各类资源要素和探索优化公司生产经营活动。目前，吉林油田预算管理正向具有计划、跟踪、控制、协调、激励、评价等综合性功能的经营机制转变过程当中，本身还存在许多不足，但是方向已经日渐清晰，就是要朝着战略性、机制性的预算管理体系去发展和变革。今后一段时间，吉林油田预算管理的总体思路是：继续深入贯彻落实全面预算管理思想，突出效益目标，立足长期评价，创新经营机制，拓展管理范围，增强决策信息的真实性、对称性和前瞻性，促进各业务的统筹协调发展，提升公司整体价值，更好服务于吉林油田建设千万吨级油气田目标。总之，吉林油田实施全面预算管理应以战略为基础，以目标管理为导向，以预测规划为核心；结合实际，，选择合适的预算管理模式，树立全面预算管理思想观念，增强意识，构建配套的管理制度体系，实现全面预算管理与经营战略和长期发展战略的有效对接；建立多层级预算管理组织体系，采用先进技术和方法，提高预算编制水平；强化全面预算管理控制和考评环节，重视全面预算管理的激励作用，从而促进全面预算管理公司得到提升和完善。
[Abstract]:In recent years, the budget work of Jilin Oilfield has been actively implementing the overall budget management ideas and concepts, continuously summarizing and innovating, taking the strategic objectives of the company as the guidance to carry out various budget management work, mainly focusing on the allocation of costs, calculation of profits and related indicators. Coordinate the allocation of various resource elements and explore and optimize the company's production and operation activities. At present, there are still many deficiencies in the process of changing the management mechanism with comprehensive functions such as planning, tracking, controlling, coordinating, encouraging and evaluating in the budget management of Jilin Oilfield, but the direction is becoming clearer. Is to move towards a strategic, institutional budget management system to develop and change. For some time to come, the overall thinking of budget management in Jilin Oilfield is to continue to implement the idea of comprehensive budget management in depth, to highlight the goal of efficiency, to base itself on long-term evaluation, to innovate the management mechanism, and to expand the scope of management. To enhance the authenticity, symmetry and foresight of decision information, to promote the overall and coordinated development of various businesses, to enhance the overall value of the company, and to better serve the goal of building ten million tons of oil and gas fields in Jilin Oilfield. In a word, the overall budget management in Jilin Oilfield should be based on strategy, be guided by objective management and take forecasting planning as the core, combine with reality, select appropriate budget management mode, set up the idea of overall budget management and strengthen consciousness. Construct the supporting management system, realize the effective connection between the overall budget management and the management strategy and the long-term development strategy, establish the multi-level budget management organization system, adopt the advanced technology and method, improve the budgeting level; We should strengthen the control and evaluation of the overall budget management and attach importance to the incentive role of the overall budget management so as to promote the promotion and perfection of the comprehensive budget management company.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.22

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