抚顺鑫达矿业集团财务预算管理研究

发布时间：2018-10-08 12:45

【摘要】：企业财务预算是在预测和决策的基础上，围绕企业战略目标，对一定时期内企业资金的取得和投放、各项收入和支出、企业经营成果及其分配等资金运动所做的具体安排，财务预算是公司最为重要的工作计划之一，是实现规划协调某一领域或整个公司全部活动的最佳工具。本文在构建财务预算管理体系基础之上，采用集团折中的预算管理模式，并对抚顺鑫达集团如何有效的进行财务预算管理提出建议。首先，本文对财务预算管理的研究背景与研究意义进行了概述，从不同的学者研究角度阐述了财务预算管理的国内外研究现状，介绍了本文的研究的理论依据和研究内容。其次，对财务预算管理的概念及产生发展进行介绍，论述财务预算管理的内容和程序，，全面、系统介绍财务预算的编制、实施控制、分析考核三个阶段的中运用的理论、方法，并对不同预算管理模式进行比较，为下一步集团采取的具体构建财务预算管理体系的模式作铺垫。再次，利用财务预算管理模式体系，对抚顺鑫达集团财务预算管理进行构建实施，运用综合的预算编制方法，对该公司的预算做系统的设计，结合集团的实际情况，拟定财务预算管理各环节的方法和程序，形成完整的财务预算管理体系。最后，利用构建的财务预算管理体系所要达到的预期目标的要求，发现抚顺鑫达矿业集团在预算财务管理等方面存在的问题，对集团财务预算管理方面存在的问题提出针对性的改进措施。
[Abstract]:On the basis of prediction and decision making, the financial budget of an enterprise is a specific arrangement for the fund movement, such as the acquisition and investment of the enterprise funds, various revenues and expenditures, the business results and their distribution, and so on, around the strategic objectives of the enterprise, within a certain period of time. Financial budget is one of the most important work plans of the company, and is the best tool to realize the planning and coordination of all activities in one area or the whole company. Based on the construction of the financial budget management system, this paper adopts the eclectic budget management model of the group, and puts forward some suggestions on how to effectively carry out the financial budget management of Fushun Xinda Group. First of all, this paper summarizes the research background and significance of financial budget management, expounds the current research situation of financial budget management at home and abroad from different scholars' point of view, and introduces the theoretical basis and research content of this paper. Secondly, the concept and development of financial budget management are introduced, and the contents and procedures of financial budget management are discussed. The comparison of different budget management modes will pave the way for the concrete construction of the financial budget management system adopted by the next group. Thirdly, using the financial budget management model system to construct and implement the financial budget management of Fushun Xinda Group, using the comprehensive budgeting method to design the budget of the company systematically, combined with the actual situation of the Group. Draw up the methods and procedures of financial budget management, and form a complete financial budget management system. Finally, using the requirements of the expected goals to be achieved by the financial budget management system, we find the problems existing in the budget financial management of Fushun Xinda Mining Group. To the group financial budget management problems existing in the targeted improvement measures.
【学位授予单位】：燕山大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.1

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