唐山冀东水泥股份集团公司全面预算管理研究

发布时间：2019-02-14 21:42

【摘要】：全面预算管理是为实现企业既定战略目标，科学合理配置企业人、财、物等资源，采用数据分析的手段，集计划、控制、执行、评价等功能为一体的管理运行机制。推行全面预算管理，对企业提升战略管控能力、高效使用企业资源、减少企业经营风险等具有十分重要的作用。全面预算管理作为国外大中型企业普遍采用的现代化管理工具，如何结合我国企业实际情况，提升企业管理水平，已引起国内学术界与企业界的高度重视，特别是企业集团如何推行全面预算管理成为一项重要课题。本论文阐述的上市公司冀东水泥全面预算管理理论与实践研究，就是对该现代管理工具的一种探索。论文首先介绍选题背景意义及全面预算管理的基本概念、职能，对全面预算管理理论进行了叙述，对全面预算管理有一个总体的认识和了解；论文其次介绍了冀东水泥全面预算管理的现状及存在的问题，冀东水泥全面预算管理和国内大多数企业一样，目前还只是财务预算管控，并指出现有全面预算管理的主要问题在于全面性不够；再次论文提出了冀东水泥全面预算管理系统改进的策略，，主要从优化组织架构、推动战略预算管理、完善预算编制体系、提升预算执行力度和强化预算考核等五方面进行新的规划，系统性地提出了战略预算管理、三级对标管控、创新考核模式等核心理念，是现行全面预算管理体系的有力补充和完善；论文最后对冀东水泥全面预算管理进行了归纳性总结并对预期进行了展望。
[Abstract]:Comprehensive budget management is a management operation mechanism which integrates the functions of planning, control, execution, evaluation and so on, in order to realize the established strategic goal of the enterprise, scientifically and reasonably allocate the resources of the enterprise, such as person, money, material and so on, adopt the means of data analysis, and set up the function of plan, control, execution and evaluation. The implementation of comprehensive budget management plays a very important role in enhancing the strategic control ability, using enterprise resources efficiently and reducing the risk of enterprise management. As a modern management tool widely used by large and medium-sized enterprises abroad, comprehensive budget management has attracted great attention from the domestic academic and business circles, how to combine the actual situation of enterprises in our country and how to improve the level of enterprise management. In particular, how enterprise groups to implement comprehensive budget management has become an important issue. The research on the theory and practice of Jidong cement comprehensive budget management in this paper is an exploration of the modern management tool. The paper first introduces the background significance of the topic and the basic concepts and functions of the overall budget management, describes the theory of comprehensive budget management, and has a general understanding and understanding of the overall budget management; Secondly, the paper introduces the present situation and existing problems of Jidong cement comprehensive budget management, which, like most domestic enterprises, is only controlled by financial budget. And pointed out that the main problem of existing comprehensive budget management lies in the lack of comprehensiveness; Thirdly, the paper puts forward the strategy of improving Jidong cement comprehensive budget management system, mainly from optimizing organization structure, promoting strategic budget management, and perfecting budget making system. To carry out new planning in five aspects, such as enhancing budget execution and strengthening budget assessment, the core concepts such as strategic budget management, three-level standard control and management, innovative assessment model, etc., have been systematically put forward. Is the current comprehensive budget management system has the ability to complement and perfect; Finally, the paper summarizes the comprehensive budget management of Jidong cement and forecasts the forecast.
【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;F426.721

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