【摘要】：企業(yè)財(cái)務(wù)預(yù)算是在預(yù)測(cè)和決策的基礎(chǔ)上，圍繞企業(yè)戰(zhàn)略目標(biāo)，對(duì)一定時(shí)期內(nèi)企業(yè)資金的取得和投放、各項(xiàng)收入和支出、企業(yè)經(jīng)營(yíng)成果及其分配等資金運(yùn)動(dòng)所做的具體安排，財(cái)務(wù)預(yù)算是公司最為重要的工作計(jì)劃之一，是實(shí)現(xiàn)規(guī)劃協(xié)調(diào)某一領(lǐng)域或整個(gè)公司全部活動(dòng)的最佳工具。本文在構(gòu)建財(cái)務(wù)預(yù)算管理體系基礎(chǔ)之上，采用集團(tuán)折中的預(yù)算管理模式，并對(duì)撫順鑫達(dá)集團(tuán)如何有效的進(jìn)行財(cái)務(wù)預(yù)算管理提出建議。 首先，本文對(duì)財(cái)務(wù)預(yù)算管理的研究背景與研究意義進(jìn)行了概述，從不同的學(xué)者研究角度闡述了財(cái)務(wù)預(yù)算管理的國(guó)內(nèi)外研究現(xiàn)狀，介紹了本文的研究的理論依據(jù)和研究?jī)?nèi)容。 其次，對(duì)財(cái)務(wù)預(yù)算管理的概念及產(chǎn)生發(fā)展進(jìn)行介紹，論述財(cái)務(wù)預(yù)算管理的內(nèi)容和程序，，全面、系統(tǒng)介紹財(cái)務(wù)預(yù)算的編制、實(shí)施控制、分析考核三個(gè)階段的中運(yùn)用的理論、方法，并對(duì)不同預(yù)算管理模式進(jìn)行比較，為下一步集團(tuán)采取的具體構(gòu)建財(cái)務(wù)預(yù)算管理體系的模式作鋪墊。 再次，利用財(cái)務(wù)預(yù)算管理模式體系，對(duì)撫順鑫達(dá)集團(tuán)財(cái)務(wù)預(yù)算管理進(jìn)行構(gòu)建實(shí)施，運(yùn)用綜合的預(yù)算編制方法，對(duì)該公司的預(yù)算做系統(tǒng)的設(shè)計(jì)，結(jié)合集團(tuán)的實(shí)際情況，擬定財(cái)務(wù)預(yù)算管理各環(huán)節(jié)的方法和程序，形成完整的財(cái)務(wù)預(yù)算管理體系。 最后，利用構(gòu)建的財(cái)務(wù)預(yù)算管理體系所要達(dá)到的預(yù)期目標(biāo)的要求，發(fā)現(xiàn)撫順鑫達(dá)礦業(yè)集團(tuán)在預(yù)算財(cái)務(wù)管理等方面存在的問題，對(duì)集團(tuán)財(cái)務(wù)預(yù)算管理方面存在的問題提出針對(duì)性的改進(jìn)措施。
[Abstract]:On the basis of prediction and decision making, the financial budget of an enterprise is a specific arrangement for the fund movement, such as the acquisition and investment of the enterprise funds, various revenues and expenditures, the business results and their distribution, and so on, around the strategic objectives of the enterprise, within a certain period of time. Financial budget is one of the most important work plans of the company, and is the best tool to realize the planning and coordination of all activities in one area or the whole company. Based on the construction of the financial budget management system, this paper adopts the eclectic budget management model of the group, and puts forward some suggestions on how to effectively carry out the financial budget management of Fushun Xinda Group. First of all, this paper summarizes the research background and significance of financial budget management, expounds the current research situation of financial budget management at home and abroad from different scholars' point of view, and introduces the theoretical basis and research content of this paper. Secondly, the concept and development of financial budget management are introduced, and the contents and procedures of financial budget management are discussed. The comparison of different budget management modes will pave the way for the concrete construction of the financial budget management system adopted by the next group. Thirdly, using the financial budget management model system to construct and implement the financial budget management of Fushun Xinda Group, using the comprehensive budgeting method to design the budget of the company systematically, combined with the actual situation of the Group. Draw up the methods and procedures of financial budget management, and form a complete financial budget management system. Finally, using the requirements of the expected goals to be achieved by the financial budget management system, we find the problems existing in the budget financial management of Fushun Xinda Mining Group. To the group financial budget management problems existing in the targeted improvement measures.
【學(xué)位授予單位】：燕山大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類號(hào)】：F275;F426.1

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