Z铁路工务段财务预算与业务预算融合中问题研究

发布时间：2018-03-26 14:56

本文选题：铁路工务段　切入点：财务预算　出处：《湖南大学》2013年硕士论文

【摘要】：预算管理的研究无论在国外还是国内都有着重要的理论价值和现实意义，并逐步在企业的实践中受到重视。目前，我国许多企业已经认识到全面预算在管理中的重要性，并且积极探索适合我国国情的预算管理模式，但大多数企业实施预算管理的效果并不好。而且在一些特殊的企业单位中，，财务预算和业务预算的融合和协调还存在问题，这都导致了预算管理的功能没有得到真正地体现。为了深入研究预算管理在企业实践中的现状和遇到的问题，本文选取了一个铁路运输企业作为案例，并结合自己的工作岗位，从一个铁路工务段出发进行深入研究，通过数据和事实说话，以期对这一问题有更清晰的理解，并形成自己的观点。为此，首先通过对国内外有关财务和业务预算相关研究的梳理和归纳，结合具体的铁路运输企业工务段的实际情况，深入剖析了铁路工务段的基本情况、财务预算和业务预算的现状、预算“两张皮”现象的成因和经济后果。最后结合问题的症结，本文提出了树立财务预算和业务预算相融合的正确思想、寻求符合铁路运输企业的预算编制体系、建立基于价值链的两大预算融合的考核评价机制，实现分部门预算归口管理并落实相关保障机制等一系列对策，以期为铁路运输企业工务段的预算管理问题提供新的解决思路。本文将预算管理的理论和实践工作经验相结合，通过一个具体案例的呈现和具体数据的分析及比较，将定性研究和定量研究结合起来，这为铁路运输企业更好的实现预算融合提供了更有说服力的证据。
[Abstract]:The study of budget management has important theoretical value and practical significance both at home and abroad, and has gradually been paid attention to in the practice of enterprises. At present, many enterprises in our country have realized the importance of comprehensive budget in management. And actively explore the budget management model suitable for the national conditions of our country, but the effect of most enterprises implementing budget management is not good. Moreover, in some special enterprise units, there are still problems in the integration and coordination of financial budget and business budget. In order to deeply study the current situation and problems of budget management in enterprise practice, this paper selects a railway transportation enterprise as a case, and combines its own work position. Proceed from a railway works section to carry on the thorough research, through the data and the fact speech, in order to have the clearer understanding to this question, and forms own viewpoint. First of all, by combing and summing up the related research on financial and operational budget at home and abroad, combining with the actual situation of the specific railway transportation enterprises' public works section, this paper deeply analyzes the basic situation of railway public works section, the current situation of financial budget and operational budget. The causes and economic consequences of the phenomenon of "two skins" in budget. Finally, combining with the crux of the problem, this paper puts forward the correct idea of establishing the integration of financial budget and operational budget, and seeks to meet the budget compilation system of railway transportation enterprises. Establish the assessment and evaluation mechanism of the two budget fusion based on the value chain, realize the subsector budget focus management and implement a series of countermeasures, such as implementing the relevant safeguard mechanism, etc. This paper combines the theory of budget management with practical work experience, through the presentation of a specific case and the analysis and comparison of specific data. The combination of qualitative research and quantitative research provides more convincing evidence for railway transportation enterprises to achieve better budget integration.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F530.68

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