热电公司全面预算编制问题研究

发布时间：2018-10-11 18:43

【摘要】：财务管理是企业管理的重要组成部分,全面预算又是财务管理重要内容之一,全面预算编制作为全面预算的基础是企业各项活动的具体计划。企业拥有一个规范、较为准确的全面预算编制计划是指导企业活动向预定目标进行的有力工具,更是执行、控制、考核的有效标准。改进全面预算编制手段、提升预算管理能力和水平,是企业实现可持续发展的关键。本文以热电公司为具体研究对象,对其年度预算编制过程进行调研,找出其在预算编制过程中存在的问题,进行分析,提出改进建议,构建一个系统、科学预算编制框架及内容,使其走出预算编制的误区,在一定程度上提高热电公司的预算水平、管理水平,对其在今后健康发展具有现实意义。本文首先介绍了全面预算编制的相关理论。其次对热电公司的基本情况进行了说明,对公司每年全面预算编制情况进行了介绍。然后,针对热电公司预算编制中存在的突出问题,以及在预算管理过程中凸显的问题进行了描述,并针对这些问题做了相应的分析。最后,论文对热电公司全面预算编制前期准备、全面预算编制模式及流程、全面预算编制方法、编制内容等予以具体设计,用科学的方法以及恰当的方式解决热电公司全面预算编制过程中存在的问题。期望能够给其他电力或热电联产企业提供一些值得分享的内容和信息。
[Abstract]:Financial management is an important part of enterprise management, and comprehensive budget is one of the important contents of financial management. As the foundation of comprehensive budget, comprehensive budget preparation is the concrete plan of every activity of enterprise. The enterprise has a standardized, more accurate comprehensive budgeting plan is a powerful tool to guide enterprise activities to a predetermined goal, but also an effective standard for execution, control, and assessment. It is the key for enterprises to achieve sustainable development by improving the means of overall budgeting and improving the ability and level of budget management. This paper takes the heat and power company as the concrete research object, carries on the investigation to its annual budget preparation process, finds out its existing problems in the budget making process, carries on the analysis, puts forward the improvement suggestion, constructs a system. The frame and content of scientific budget making can make it out of the misunderstanding of budget making and improve the budget level and management level of thermal power company to a certain extent. It is of practical significance for its healthy development in the future. This paper first introduces the theory of total budgeting. Secondly, the basic situation of the thermal power company is explained, and the annual overall budget is introduced. Then, the paper describes the outstanding problems existing in the budget making and the prominent problems in the process of budget management, and analyzes these problems accordingly. Finally, the thesis designs the preparation of comprehensive budget, the mode and process of overall budget, the method and content of comprehensive budget, etc. Scientific methods and appropriate ways to solve the heat and power company in the overall budgeting process problems. Expect to provide other power or cogeneration enterprises with some content and information worth sharing.
【学位授予单位】：东北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.61

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