SX公司全面预算管理应用研究

发布时间：2018-03-09 19:51

本文选题：全面预算管理　切入点：总承包企业　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：全面预算管理是指企业以预算为核心展开的管理活动,该活动首先分解与汇总预算目标,然后对预算实施加以控制和反馈,最后对预算的实施结果进行考核评价,从而达到对企业预算统筹规划、调节、控制和激励等方面的作用。《企业内部控制应用指引第15号——全面预算》也明确指出全面预算管理对于企业稳健运营的重要性。在市场经济下,企业实施全面预算管理,可以改善实物流和现金流,使得企业资源得到最大化利用,最终实现股东财富最大化的目标。2003年2月13日,中华人民共和国建设部发布了《关于培育发展工程总承包和工程项目管理企业的指导意见》,大批以工程总承包为主业的企业涌现出来,加速了我国工程建设项目组织实施方式的改革。随着我国市场化运作不断深化,工程总承包企业对全面预算管理的认识不断加深,深刻意识到全面预算管理对企业提升经济效益、加强财务管理的重要作用,而项目预算作为总承包企业全面预算管理最核心的部分,其预算体系的构建、完善和实施则显得尤为重要。本文首先介绍全面预算管理的定义与特点,阐述国内外全面预算管理的现状与发展,随后概述SX公司全面预算管理情况,并结合工程总承包企业的特征、分析SX公司现存全面预算管理的方面的问题。在此基础上,提出了Sx公司构建完善的全面预算管理体系的构架,然后分别从全面预算管理的组织体系、编制方法、编制内容、预算的执行、控制、分析、调整、考评等方面阐述SX公司全面预算管理体系的构建,最后,为了能使Sx公司的全面预算管理得到有效实施,提出了配套的保障措施。
[Abstract]:The overall budget management refers to the management activity which is carried out by the enterprise with the budget as the core. The activity first decomposes and aggregates the budget objectives, then controls and feedback the budget implementation, and finally evaluates the results of the budget implementation. In order to achieve the overall planning and adjustment of the enterprise budget, The role of control and incentive. The guidelines for the Application of Internal Control in Enterprises No. 15-Comprehensive Budget also clearly points out the importance of comprehensive budget management to the steady operation of enterprises. Under the market economy, enterprises implement comprehensive budget management. Can improve physical flow and cash flow, maximize the use of corporate resources, and ultimately achieve the goal of maximizing shareholder wealth. February 13th 2003, The Ministry of Construction of the people's Republic of China has issued the guiding opinions on the cultivation and Development of Engineering General Contracting and Project Management Enterprises, and a large number of enterprises with the project general contracting as their main business have sprung up. It has accelerated the reform of the mode of organization and implementation of engineering construction projects in China. With the deepening of the market-oriented operation of our country, the general contracting enterprises have a deeper understanding of the overall budget management. Deeply aware of the important role of comprehensive budget management in enhancing economic efficiency and strengthening financial management in enterprises, and the construction of the budget system of project budgets as the core part of overall budget management in general contracting enterprises, This paper first introduces the definition and characteristics of comprehensive budget management, expounds the current situation and development of comprehensive budget management at home and abroad, and then summarizes the overall budget management situation of SX Company. Combined with the characteristics of the project general contracting enterprise, this paper analyzes the existing problems in the overall budget management of SX Company. On this basis, it puts forward the framework of building a perfect overall budget management system of SX Company. Then from the overall budget management organization system, compilation methods, compilation content, budget implementation, control, analysis, adjustment, evaluation and other aspects of SX comprehensive budget management system construction, finally, In order to make the overall budget management of SX Company effective, the supporting measures are put forward.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.5

【共引文献】