宁夏电信全面预算管理研究

发布时间：2018-07-01 18:51

本文选题：宁夏电信 + 全面预算管理　；参考：《电子科技大学》2016年硕士论文

【摘要】：在当今市场经济环境下,全面预算是公司制企业的经营活动最优决策在财务层面的集中体现。因此,它不仅包含企业生产经营活动各个方面的信息资源,而且是精细化运营模式的最佳选择。实施全面预算管理的目标就是借助于预算机制与管理创新模式,取得企业的可持续发展竞争优势。电信业作为我国国民经济和社会发展的重要构成部分,应当结合本行业企业特点将全面预算管理作为提升企业管理水平和国际竞争力的有效工具和抓手。然而,电信企业在实施全面预算管理过程中仍存在一些问题有待解决。笔者以宁夏电信公司为案例,通过梳理其全面预算管理的现状,分析了存在的问题及原因,提出改进措施,希望对本行业或其他企业有所借鉴。本文的主要内容分为五部分:首先,本文阐述了研究背景、研究问题及其意义;其次,综述了全面预算管理的概念和理论基础、全面预算管理的类型等相关文献;第三,就通信企业实施全面预算管理的背景、条件、原则、作用、内容和特点等进行了论述,包括全面预算管理体系的设计、全面预算的编制、全面预算的执行与控制、全面预算的考核与评价等;第四,结合宁夏电信实践全面预算管理的现状,论述了宁夏电信全面预算管理体系框架、全面预算管理目标、全面预算组织架构以及全面预算管理模式并且分析了存在的问题及原因;最后,本文就优化完善宁夏电信全面预算管理提出自己的对策建议,得出具有理论与实践指导意义的结论。
[Abstract]:Under the current market economy environment, the overall budget is the centralization of the optimal decision of the company's business activities at the financial level. Therefore, it not only contains information resources in all aspects of enterprise production and operation activities, but also the best choice for fine operation mode. The goal of implementing full face budget management is to use the budget mechanism. As an important part of China's national economy and social development, the telecom industry should combine the characteristics of the industry with the characteristics of the industry to take the overall budget management as an effective tool and grab for promoting the management level and international competitiveness of the enterprise. There are still some problems to be solved in the process of management. By taking Ningxia Telecom Company as a case, through combing the current situation of its overall budget management, the author analyzes the existing problems and causes, and puts forward the improvement measures, hoping to learn from the industry or other enterprises. The main contents of this paper are divided into five parts: firstly, this paper expounds the back of the research. Secondly, it summarizes the concept and theoretical basis of comprehensive budget management, the type of comprehensive budget management and other related documents. Third, it discusses the background, conditions, principles, functions, contents and characteristics of the implementation of comprehensive budget management in communication enterprises, including the design of a comprehensive budget management system and a comprehensive budget. Compilation, implementation and control of comprehensive budget, assessment and evaluation of comprehensive budget, and so on. Fourth, combined with the current situation of comprehensive budget management in Ningxia Telecom practice, this paper discusses the framework of the comprehensive budget management system of Ningxia Telecom, the target of comprehensive budget management, the overall budget organization structure and the full budget management model, and analyzes the existing problems and the original problems. Because, finally, this paper puts forward his own countermeasures and suggestions to optimize and improve the comprehensive budget management of Ningxia Telecom, and draw a conclusion that has the guiding significance of theory and practice.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：F626.115

【参考文献】