四川电信全业务运营期全面预算管理研究
发布时间：2018-07-17 04:44
【摘要】：四川电信公司从2000年初就开始了实施全面预算管理的尝试，经过十多年的不断探索和完善，公司全面预算管理体系已初步建成，并起到了很好的效果。但是，随着我国经济的快速发展，近几年电信行业的运作模式、行业体制等方面变革都较大，，特别是电信公司通过收购中国联通CDMA网络，获得移动牌照，摆脱了过去全球最大的固网运营商身份，正式进入全业务运营商崭新角色的时期，不能对固网经营时代的路径依赖，要打破传统的粗放式经营惯性和管理方式，同时，公司原有的全面预算管理在全业务运营时期存在诸多的不适应和问题。基于此，本文提出了优化完善四川电信全面预算管理体系的一些具体建议，具有较强的实践指导意义。 本文从以下五个章节展开分析和研究： 第一章，绪论。主要对选题的背景和研究的目的、意义进行说明，同时对全面预算管理相关研究进行了介绍。 第二章，全面预算管理理论阐述。系统地介绍全面预算管理的概念、实施全面预算管理的目的、全面预算管理的功能和作用，以及全面预算管理的模式等。 第三章，主要对电信公司进入全业务运营期的情况介绍、环境变化的分析、公司战略目标的重新定位以及四川电信公司在全业务运营期面临新的要求。 第四章，结合四川电信全面预算管理实施的实际情况以及全业务运营期企业面临的新要求，剖析四川电信在实施全面预算管理中的各种问题，分析存在问题原因。 第五章，针对四川电信在全面预算管理中存在的问题，提出完善四川电信全面预算管理的建议。
[Abstract]:Sichuan Telecom Company began to carry out comprehensive budget management from the beginning of 2000. After more than ten years of continuous exploration and improvement, the company's overall budget management system has been initially completed, and has played a very good effect. However, with the rapid economic development of our country, in recent years, the operation mode and industry system of the telecommunications industry have changed greatly. Especially, the telecom companies obtained mobile licenses through the acquisition of China Unicom CDMA network. Getting rid of the past identity of the largest fixed network operator in the world and formally entering a new role period for all business operators, we cannot rely on the path of the era of fixed network operation, we should break the traditional extensive operation inertia and management mode, at the same time, The company's original total budget management in the whole business operation period there are a lot of maladjustment and problems. Based on this, this paper puts forward some concrete suggestions to optimize and perfect Sichuan Telecom's overall budget management system, which has strong practical significance. This article from the following five chapters to begin the analysis and research: the first chapter, introduction. The background, purpose and significance of the research are explained, and the related research on total budget management is introduced. The second chapter, the comprehensive budget management theory elaboration. This paper systematically introduces the concept of comprehensive budget management, the purpose of implementing it, the function and function of it, and the mode of overall budget management. The third chapter mainly introduces the situation of telecom company entering the whole business operation period, the analysis of environment change, the reorientation of the company's strategic goal and the new requirement of Sichuan telecom company in the whole business operation period. In the fourth chapter, combined with the actual situation of the implementation of Sichuan Telecom's overall budget management and the new requirements faced by the enterprises in the whole business operation period, the author analyzes the various problems in the implementation of Sichuan Telecom's overall budget management, and analyzes the reasons for the problems. Chapter five, aiming at the problems existing in Sichuan Telecom's overall budget management, puts forward some suggestions to perfect Sichuan Telecom's overall budget management.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F626
本文编号：2129065
[Abstract]:Sichuan Telecom Company began to carry out comprehensive budget management from the beginning of 2000. After more than ten years of continuous exploration and improvement, the company's overall budget management system has been initially completed, and has played a very good effect. However, with the rapid economic development of our country, in recent years, the operation mode and industry system of the telecommunications industry have changed greatly. Especially, the telecom companies obtained mobile licenses through the acquisition of China Unicom CDMA network. Getting rid of the past identity of the largest fixed network operator in the world and formally entering a new role period for all business operators, we cannot rely on the path of the era of fixed network operation, we should break the traditional extensive operation inertia and management mode, at the same time, The company's original total budget management in the whole business operation period there are a lot of maladjustment and problems. Based on this, this paper puts forward some concrete suggestions to optimize and perfect Sichuan Telecom's overall budget management system, which has strong practical significance. This article from the following five chapters to begin the analysis and research: the first chapter, introduction. The background, purpose and significance of the research are explained, and the related research on total budget management is introduced. The second chapter, the comprehensive budget management theory elaboration. This paper systematically introduces the concept of comprehensive budget management, the purpose of implementing it, the function and function of it, and the mode of overall budget management. The third chapter mainly introduces the situation of telecom company entering the whole business operation period, the analysis of environment change, the reorientation of the company's strategic goal and the new requirement of Sichuan telecom company in the whole business operation period. In the fourth chapter, combined with the actual situation of the implementation of Sichuan Telecom's overall budget management and the new requirements faced by the enterprises in the whole business operation period, the author analyzes the various problems in the implementation of Sichuan Telecom's overall budget management, and analyzes the reasons for the problems. Chapter five, aiming at the problems existing in Sichuan Telecom's overall budget management, puts forward some suggestions to perfect Sichuan Telecom's overall budget management.
【学位授予单位】：电子科技大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F626
【参考文献】
相关期刊论文 前1条
1 《管理会计应用与发展典型案例研究》课题组;我国集团公司预算管理运行体系的新模式——中原石油勘探局案例研究[J];会计研究;2001年08期
本文编号：2129065
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