S疗养院全面预算管理研究
发布时间：2019-05-09 06:11
【摘要】：随着市场化进程的加快，作为西方企业发展的重要成功经验之一的全面预算管理能帮助企业保持自身的竞争优势，，完善的财务核算与监督体系，进行有效的成本控制的功能逐渐受到重视。全面预算管理是一种能高度契合企业经营战略的管理机制，将控制、激励、评价等功能综合为一体的一套系统的管理方法。在我国国有企业体制改革之后,为了自身更好更快的发展,许多企业、事业单位相继实行了全面预算管理，S疗养院也不例外。 本文主要在全面预算理论基础上，以S疗养院全面预算管理的设计和实施为例，系统阐述了全面预算管理实施的意义、过程和结果，并针对其问题提出些创新性的改进建议，以提高全面预算管理在合理分配战略资源、严格控制费用支出等方面的实效。
[Abstract]:With the acceleration of marketization, comprehensive budget management, as one of the important successful experiences in the development of western enterprises, can help enterprises to maintain their own competitive advantage and perfect the financial accounting and supervision system. The function of effective cost control has been paid more and more attention. The overall budget management is a kind of management mechanism which can highly match the management strategy of the enterprise. It integrates the functions of control, motivation, evaluation and so on into a set of systematic management methods. After the reform of the system of state-owned enterprises in our country, for the sake of better and faster development, many enterprises and institutions have carried out comprehensive budget management one after another, and S sanatorium is no exception. Based on the theory of comprehensive budget, taking the design and implementation of comprehensive budget management in S sanatorium as an example, this paper systematically expounds the significance, process and results of the implementation of comprehensive budget management, and puts forward some innovative suggestions for improvement in view of its problems. In order to improve the overall budget management in the rational allocation of strategic resources, strict control of expenditure and other aspects of effectiveness.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F719;F715.5
本文编号：2472536
[Abstract]:With the acceleration of marketization, comprehensive budget management, as one of the important successful experiences in the development of western enterprises, can help enterprises to maintain their own competitive advantage and perfect the financial accounting and supervision system. The function of effective cost control has been paid more and more attention. The overall budget management is a kind of management mechanism which can highly match the management strategy of the enterprise. It integrates the functions of control, motivation, evaluation and so on into a set of systematic management methods. After the reform of the system of state-owned enterprises in our country, for the sake of better and faster development, many enterprises and institutions have carried out comprehensive budget management one after another, and S sanatorium is no exception. Based on the theory of comprehensive budget, taking the design and implementation of comprehensive budget management in S sanatorium as an example, this paper systematically expounds the significance, process and results of the implementation of comprehensive budget management, and puts forward some innovative suggestions for improvement in view of its problems. In order to improve the overall budget management in the rational allocation of strategic resources, strict control of expenditure and other aspects of effectiveness.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F719;F715.5
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本文编号：2472536
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