青海油田资金集中管理下的全面预算管理研究

发布时间：2018-01-21 05:36

本文关键词： 资金集中管理全面预算青海油田　出处：《西南财经大学》2013年硕士论文　论文类型：学位论文

【摘要】：现在的公司越来越多的开始实行集中式财务管理,而资金集中又是财务管理集中化的最重要的表现。中国石油从2002年起,开始分步实施全额资金集中管理,到2004年末,收支两条线管理范围覆盖至除西藏销售外的境内所有分公司和全资子公司,集中高效的资金管理运行体系框架初步搭建形成。2005至2009年,公司又陆续启动实施了对控股公司、未上市公司、矿区事业部、储油项目等的资金集中管理,并积极推进境外资金集中管理。2011年青海油田在集团公司的响应号召下也完成了资金集中管理,使得公司整体财务实力和抵御风险的能力有了极大的提升,而且通过资金集中管理使公司的运行效率和公司的收益都有很大的提高。资金集中管理模式为公司带来了降低资金成本,提高运行效率等好处,但也给全面预算带来了更多的挑战。全面预算是现代公司管理的重要工具,公司的预算编制、执行、监督、调控、考核整合优化了公司的资源配置,提高了资金的使用率,对完成公司战略目标的实现提供了重要的依据和保证。如何在资金集中管理模式下做好全面预算成为现阶段青海油田面临的一个新课.也是本文将要探讨的问题。本论文着力于研究和探讨在资金集中管理下全面预算管理中存在的问题,主要从实践的角度通过以青海油田分公司为例,对资金集中管理下全面预算管理体系方法进行研究,通过阐述管理方法的优缺点、具体操作步骤、内容等,力求为构建在资金集中管理下全面预算管理体系提供一种全新思路,研究如何完善全面预算管理,在相关理论研究的基础上提出改进建议,期望本论文的研究成果可以为其它公司实行资金集中管理提供帮助与借鉴。论文共分为5个部分,论文的第一部分对本论文的研究背景、研究意义、研究思想、研究框架以及研究方法等进行简要说明；第二部分从资金集中管理、全面预算管理理论内涵出发,简要介绍资金集中管理、全面预算管理的概念及全面预算的特点、基本内容,并阐述了全面预算管理的作用；论文的第三部分对青海油田公司资金集中管理和全面预算管理的现状进行剖析,分析了青海油田资金集中管理现状,并对青海油田资金集中管理模式下的全面预算管理现状进行了全面的分析；第四部分对资金集中管理下全面预算管理中存在的问题进行了深入分析：第五部分对青海油田资金集中管理模式下建立全面预算的推广与应用经验进行了介绍。
[Abstract]:Nowadays, more and more companies begin to implement centralized financial management, and centralization of funds is the most important performance of centralization of financial management. PetroChina has been implementing centralized financial management since 2002. By end of 2004, the two lines of revenue and expenditure would cover all branches and wholly owned subsidiaries except Tibet. From 2005 to 2009, the company started the implementation of the holding company, the unlisted company, the mining business department. In 2011, Qinghai Oilfield completed the centralized management of funds in response to the call of the Group Company. The overall financial strength and the ability to resist risks have been greatly improved, and the efficiency and income of the company have been greatly improved through centralized management of funds. The centralized capital management model has brought the benefits of reducing the cost of funds and improving the efficiency of operation, but it also brings more challenges to the overall budget, which is an important tool of modern company management. The company's budget preparation, execution, supervision, control, assessment and integration optimize the company's resource allocation, improve the use of funds. It provides an important basis and guarantee for the realization of the strategic goal of the company. How to make a good overall budget under the mode of centralized fund management has become a new lesson for Qinghai Oilfield at the present stage. It is also a problem to be discussed in this paper. . This paper focuses on the study and discussion of the problems in the overall budget management under the centralized management of funds, mainly from the point of view of practice through the Qinghai Oilfield Branch as an example. This paper studies the method of comprehensive budget management system under the centralized management of funds, through elaborating the advantages and disadvantages of the management method, the concrete operation steps, the content and so on. In order to build a comprehensive budget management system under the centralized management of funds to provide a new way to study how to improve the overall budget management, on the basis of relevant theoretical research to put forward suggestions for improvement. It is expected that the research results of this paper can provide help and reference for other companies to implement centralized capital management. The thesis is divided into five parts. The first part of this paper briefly describes the research background, research significance, research ideas, research framework and research methods. The second part introduces the concept of centralized management of funds, the concept of comprehensive budget management and the characteristics and basic contents of comprehensive budget management, starting from the connotation of centralized fund management and comprehensive budget management theory. And elaborated the function of the overall budget management; The third part of the paper analyzes the current situation of centralized management of funds and overall budget management of Qinghai Oilfield Company, and analyzes the current situation of centralized management of funds in Qinghai Oilfield. The present situation of overall budget management under the centralized management mode of Qinghai oil field funds is analyzed comprehensively. In the 4th part, the author makes a deep analysis of the problems in the overall budget management under the centralized management of funds. Part 5th introduces the experience of establishing comprehensive budget under the centralized management mode of Qinghai oilfield funds.
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F406.7;F426.22

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