航天科技集团全面预算管理模式研究

发布时间：2018-07-07 13:11

本文选题：集团公司 + 全面预算管理模式　；参考：《哈尔滨工业大学》2013年硕士论文

【摘要】：在市场经济快速发展的今天，全面预算管理作为一种现代化管理机制，已经在众多的大型集团公司得到了广泛的应用。全面预算管理的实施，能够有效地帮助企业完善内部管理机制、合理配置有限资源和提高成本控制能力，从而最终实现集团公司整体战略和提升集团综合竞争实力。近年来，以航天科技集团为代表的我国航天军工企业，在逐步引入市场竞争机制的情况下，也开始了全面预算管理应用的探索。由于受到计划经济模式的长期影响，再加上航天科研单位以完成政治任务为前提的行业特点，航天科技集团实施全面预算管理的经验不足，还存在不少亟待解决的问题。因此，构建一种科学有效的全面预算管理模式，对我国航天军工企业来说就具有特别重要的现实意义。本文根据全面预算管理的有关理论和实践经验，针对航天科技集团全面预算管理现状及存在的问题，构建了一种适合军工企业行业特色的全面预算管理模式。首先，，阐述了论文的研究背景、研究目的和研究意义，分析总结了国内外相关领域的研究现状，介绍了论文的主要研究内容和采用的主要研究方法。然后，详细地阐述了集团公司全面预算管理的相关理论，包括集团公司全面预算管理的概念内涵和基本特征、集团公司实施全面预算管理的理论依据、集团公司全面预算管理的基本模式等。接着，在介绍航天科技集团基本情况及其全面预算管理发展现状的基础上，归纳总结了全面预算管理实施过程中存在的问题，并详细地分析了产生这些问题的现实原因。最后，在有关构建原则的指导下，完成了集团公司全面预算管理组织机构设置、内容体系设计以及整个预算管理流程的设计。本文构建的全面预算管理模式，为航天科技集团推进全面预算管理提供了新的思路，并将在以后的实践中得到不断改进和完善。
[Abstract]:With the rapid development of market economy, comprehensive budget management, as a modern management mechanism, has been widely used in many large group companies. The implementation of the overall budget management can effectively help the enterprise to perfect the internal management mechanism, reasonably allocate limited resources and improve the ability of cost control, so as to realize the overall strategy of the group company and enhance the comprehensive competitive strength of the group. In recent years, China's aerospace military enterprises, represented by Aerospace Science and Technology Group, have begun to explore the application of comprehensive budget management under the condition of introducing market competition mechanism step by step. Because of the long-term influence of the planned economy model and the industry characteristics of the aerospace scientific research units taking completing the political task as the premise, the aerospace science and technology group has insufficient experience in implementing the overall budget management, and there are still many problems to be solved urgently. Therefore, the construction of a scientific and effective comprehensive budget management model is of special practical significance to China's aerospace military enterprises. According to the relevant theory and practical experience of total budget management, this paper sets up a comprehensive budget management model suitable for the characteristics of military industry enterprises in view of the present situation and existing problems of overall budget management in aerospace science and technology groups. First of all, the research background, purpose and significance of the paper are described, and the research status of related fields at home and abroad is analyzed and summarized, and the main research contents and research methods are introduced. Then, the related theories of total budget management of the group company are elaborated in detail, including the concept connotation and basic characteristics of the total budget management of the group company, the theoretical basis for the implementation of the comprehensive budget management of the group company. Group company comprehensive budget management of the basic model. Then, on the basis of introducing the basic situation of Aerospace Science and Technology Group and the present situation of the development of overall budget management, this paper summarizes the problems existing in the implementation of comprehensive budget management, and analyzes in detail the practical reasons for these problems. Finally, under the guidance of the construction principles, the overall budget management organization setup, content system design and the whole budget management process design are completed. The overall budget management model constructed in this paper provides a new way of thinking for Aerospace Science and Technology Group to promote comprehensive budget management and will be continuously improved and perfected in the future practice.
【学位授予单位】：哈尔滨工业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.5

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