我国大中型海港业集团全面预算管理探析.docVIP

摘 要 全面预算管理始于20世纪20年代的美国，美国通用电杜邦公司率先采用这一方法，并取得惊人的绩效。迄今为止，在经济发达的国家和地区几乎所有的大中型企业都进行预算管理，它已成为国际上通行的企业管理方法。近年来，这种现代管理模式的理论方法和成功经验日益被我国企业所重视和接受，特别是大中型企业集团纷纷把全面预算管理当作企业加强集权管理实现集团对分公司内部控制的重要手段和作为开展集团化管理的突破口。但在实际工作中，由于我国正处于现代企业制度的建立阶段，在全面预算管理的推进中ABSTRACT The comprehensive budget management（CBM）was first used in America in 1920s. The GE company, The Du Pont company took the leading in applying the approach and made strike performance. Till now, nearly all the large medium-sized enterprises in developing countries need CBM. It is commonly used for enterprise management worldwide. In recent years, the theory and successful experience of the modern management pattern is recognized and accepted by the seaport enterprises day by day in our country. Especially large and medium-sized enterprise groups consider CBM as an important measure for subsidiary’s internal control and a breakthrough point for developing group management in order to enhance core competitiveness. However, in practice, as seaport enterprises are in the stage of establishing the modern enterprise system, there are still some problems during the boost procedure. For example, issues in recognition, implementing and managing need continuously improvement. Firstly, the thesis discusses the concept and components of the CBM theory. And it also points out that CBM includes budget organizing system, budget content system, budget setting and method, budget supervision, control and adjustment, budget report system, budget analysis and assessment system. It is a system standing on the strategy guide of the enterprise group while different from traditional budget management. Secondly, standing on the position of seaport enterprise groups, the thesis points out the necessity of the practice of CBM, and compares it between seaport enterprise group and general industrial enterprise. It is for the purpose of analyzing the CBM characteristic of the seaport enterprise group. Thirdly, the thesis analyzes the current situat