T公司全面预算管理体系的改进研究

发布时间：2018-04-24 13:22

本文选题：T公司 + 全面预算管理　；参考：《东北石油大学》2016年硕士论文

【摘要】：全面预算管理是公司内部控制体系的重要组成部分,以一种全局性的视角来对公司管理进行控制的管理方法,不仅可以提升公司的管理水平,同时有利于战略目标的实现。现阶段,该体系理论已较为成熟,也具有了一定的实际运用成果。我国对生态环境的日益重视,天然气作为一种清洁能源得到了越来越多的关注,有关天然气的各方政策也在逐渐完善。因此,如何提高天然气企业的管理水平,对国家的经济环境可持续发展有着重大意义。本文的研究目的是借鉴国内外的理论和思想,对T公司的现阶段的全面预算管理体系实际情况进行分析,发现问题并阐述不足产生的原因,通过对组织结构的改进、编制内容的丰富、全面预算管理体系监管力度的加大以及全面预算管理考评体系的建立健全等方面进行改进,并提出相应的保障措施,使企业的管理水平能够得到真正提升,促进可持续发展目标的实现。T公司是隶属于中国石油集团的国有企业,主要是以天然气的加工、销售以及供应为主要业务,为广大居民以及油田企业供应燃料和原材料,该企业对国家和居民的生产生活起到十分重要的作用。文章主要采用文献分析法以及调查研究的方法展开,按照从一般理论到现状分析到发现不足进而完善体系的研究路线展开。文章总共分为三个部分。首先,对本文的研究背景、研究意义、研究内容、研究思路以及研究方法进行介绍,阐述全面预算管理的相关理论、预算的基本模式,对全面预算管理体系的定义进行界定,介绍全面预算管理体系的内容;然后,通过分析T公司概况及T公司全面预算管理体系现阶段概况,发现T公司全面预算管理体系的不足及其产生不足的原因;最后,结合全面预算管理体系的内容和T公司实际情况,对T公司全面预算管理组织结构、全面预算编制、监督和考核四个方面进行优化,并为全面预算管理体系的稳定运行提出相应的保障措施。
[Abstract]:The overall budget management is an important part of the internal control system of the company. The management method of controlling the company management from an overall perspective can not only improve the management level of the company, but also be conducive to the realization of the strategic objectives. At present, the system theory has been more mature, but also has a certain practical application results. China pays more and more attention to the ecological environment. As a kind of clean energy, natural gas has been paid more and more attention. Therefore, how to improve the management level of natural gas enterprises is of great significance to the sustainable development of national economic environment. The purpose of this paper is to draw lessons from domestic and foreign theories and ideas, to analyze the actual situation of T Company's overall budget management system at the present stage, to find out the problems and explain the causes of the deficiencies, and to improve the organizational structure. The rich content of the compilation, the strengthening of the supervision of the overall budget management system and the establishment and perfection of the comprehensive budget management evaluation system are improved, and the corresponding safeguard measures are put forward, so that the management level of the enterprise can be really improved. To promote the realization of the goal of sustainable development. T is a state-owned enterprise affiliated with the China National Petroleum Corporation. It mainly deals in the processing, sale and supply of natural gas and supplies fuel and raw materials to the general population and oil field enterprises. The enterprise plays a very important role in the production and life of the country and residents. This paper mainly uses the method of literature analysis and investigation and research, according to the research route from the general theory to the present situation analysis to the discovery insufficiency and then consummates the system. The article is divided into three parts. First of all, the research background, research significance, research content, research ideas and research methods are introduced, the related theories of comprehensive budget management, the basic budget model, the definition of the overall budget management system are defined. This paper introduces the contents of the overall budget management system, and then, by analyzing the general situation of T Company and the general situation of T Company's overall budget management system at the present stage, finds out the deficiency of T Company's overall budget management system and the reasons for its inadequacies. Combining the contents of the overall budget management system and the actual situation of T Company, the paper optimizes the overall budget management organizational structure, overall budget preparation, supervision and evaluation of T Company. And put forward the corresponding safeguard measures for the stable operation of the overall budget management system.
【学位授予单位】：东北石油大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F275

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