【摘要】：隨著市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展,我國(guó)企業(yè)數(shù)量越來(lái)越多,規(guī)模越來(lái)越大,競(jìng)爭(zhēng)也越來(lái)越激烈。為了提高企業(yè)的競(jìng)爭(zhēng)實(shí)力和應(yīng)對(duì)風(fēng)險(xiǎn)的能力,需要企業(yè)從內(nèi)部管理著手,提高管理水平,加強(qiáng)內(nèi)部控制。全面預(yù)算管理作為一種科學(xué)的管理方法,對(duì)于提高企業(yè)的管理水平和管理效率至關(guān)重要。國(guó)有企業(yè)作為我國(guó)企業(yè)管理效率較低的代表,對(duì)其進(jìn)行改革是市場(chǎng)發(fā)展的必然結(jié)果。為了改變現(xiàn)狀,提高其競(jìng)爭(zhēng)力,我國(guó)大多數(shù)國(guó)有企業(yè)都實(shí)施了全面預(yù)算管理。實(shí)踐證明,實(shí)行全面預(yù)算管理可以有效節(jié)約企業(yè)的成本,提高其管理水平。但是,企業(yè)在全面預(yù)算管理實(shí)施的過(guò)程中還存在諸多問(wèn)題。本文采用案例研究的方法,選擇國(guó)有企業(yè)Q公司為案例研究對(duì)象,對(duì)其全面預(yù)算管理的現(xiàn)狀進(jìn)行深入研究,從中發(fā)現(xiàn)它在實(shí)行全面預(yù)算管理過(guò)程中存在預(yù)算目標(biāo)制定脫離戰(zhàn)略目標(biāo)、預(yù)算編制不夠科學(xué)、預(yù)算執(zhí)行不夠到位、預(yù)算分析不深入以及預(yù)算考核流于形式等問(wèn)題。針對(duì)這些問(wèn)題,本文提出相應(yīng)的優(yōu)化建議,主要包括完善預(yù)算指標(biāo)體系、應(yīng)用先進(jìn)預(yù)算方法、加大預(yù)算執(zhí)行力度、提高預(yù)算分析的專(zhuān)業(yè)性以及健全企業(yè)考核與獎(jiǎng)懲機(jī)制等改進(jìn)措施,以期優(yōu)化Q公司現(xiàn)有的全面預(yù)算管理體系,進(jìn)而為其他的企業(yè)實(shí)施全面預(yù)算管理提供一定的借鑒意義。
[Abstract]:With the development of market economy, the number and scale of Chinese enterprises are more and more, and the competition is becoming more and more fierce. In order to improve the competitive strength and the ability to deal with risks, it is necessary to improve the management level and strengthen the internal control from the internal management. As a scientific management method, comprehensive budget management is very important to improve the management level and efficiency of enterprises. As the representative of low management efficiency, the reform of state-owned enterprises is the inevitable result of market development. In order to change the status quo and improve its competitiveness, most state-owned enterprises have implemented comprehensive budget management. Practice has proved that the implementation of comprehensive budget management can effectively save the cost of enterprises and improve their management level. However, there are still many problems in the implementation of overall budget management. This paper adopts the method of case study, chooses the state-owned enterprise Q company as the case study object, carries on the thorough research to its overall budget management present situation. It is found that in the process of carrying out comprehensive budget management there are some problems such as budget target making out of strategic objectives, budget preparation is not scientific, budget execution is not enough, budget analysis is not thorough, and budget assessment is a mere formality. Aiming at these problems, this paper puts forward the corresponding optimization suggestions, mainly including perfecting the budget index system, applying the advanced budget method, and strengthening the budget execution. To improve the professionalism of budget analysis and improve the mechanism of enterprise assessment, rewards and punishments, in order to optimize Q company's existing overall budget management system, and then provide some reference for other enterprises to implement comprehensive budget management.
【學(xué)位授予單位】：青島科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.72;F406.7

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 張永林;;淺議企業(yè)全面預(yù)算管理中的問(wèn)題及改進(jìn)方法[J];財(cái)會(huì)學(xué)習(xí);2017年01期

2 劉康;;對(duì)部門(mén)預(yù)算執(zhí)行存在問(wèn)題的分析及對(duì)策[J];審計(jì)月刊;2016年08期

3 毛源春;;淺談?lì)A(yù)算編制與執(zhí)行中的問(wèn)題與對(duì)策[J];科技與企業(yè);2013年23期

4 李冰;;集團(tuán)公司中企業(yè)全面預(yù)算的推行[J];會(huì)計(jì)師;2013年17期

5 廖敏霞;;我國(guó)企業(yè)實(shí)施全面預(yù)算管理的實(shí)踐與探討[J];企業(yè)經(jīng)濟(jì);2013年05期

6 劉建麗;;探析如何加強(qiáng)預(yù)算管理提高企業(yè)效益[J];會(huì)計(jì)師;2013年07期

7 薛緋;顧曉敏;曹建東;;戰(zhàn)略預(yù)算編制改進(jìn)研究:起點(diǎn)、原則與方法[J];學(xué)理論;2013年05期

8 何金;;深入推進(jìn)全面預(yù)算管理工作的思考[J];商業(yè)會(huì)計(jì);2013年03期

9 朱桂明;;會(huì)計(jì)全面預(yù)算管理在我國(guó)企業(yè)的應(yīng)用[J];中國(guó)商貿(mào);2012年15期

10 王曉芹;;全面預(yù)算管理與績(jī)效考核的協(xié)同運(yùn)用[J];中國(guó)外資;2011年21期

相關(guān)碩士學(xué)位論文 前7條

1 李易成;基于平衡計(jì)分卡的集團(tuán)公司全面預(yù)算管理研究[D];安徽財(cái)經(jīng)大學(xué);2015年

2 呂秋蓮;基于EVA的企業(yè)全面預(yù)算管理體系研究[D];鄭州大學(xué);2015年

3 李樂(lè);BW酒店全面預(yù)算編制存在問(wèn)題及改進(jìn)研究[D];遼寧大學(xué);2015年

4 梁鳳澤;H公司全面預(yù)算管理研究[D];云南大學(xué);2015年

5 王慧聰;引入平衡計(jì)分卡的全面預(yù)算管理研究[D];首都經(jīng)濟(jì)貿(mào)易大學(xué);2014年

6 張紅;基于EVA的企業(yè)責(zé)任預(yù)算管理研究[D];武漢理工大學(xué);2013年

7 李娟;武鋼某燃?xì)鉄崃救骖A(yù)算管理執(zhí)行情況研究[D];武漢科技大學(xué);2012年

，

本文編號(hào)：2313881