全面预算管理在我国的应用与发展.docVIP

武汉科技大学本科毕业论文 PAGE PAGE 20 摘 要 全面预算管理作为一种现代化的企业管理模式，已成为许多发达国家成功企业多年积累的经验之一，是许多特大型、大型企业高层决策与管理的核心内容，对加强现代企业管理具有十分重要的现实意义。而如何组织与实施企业全面预算管理又是其中的核心内容。 本文查询与检索国内外有关绩效评价、全面预算控制方法等方面的相关文献。运用归纳，统计分析与逻辑推理等方法。 本文首先对全面预算进行概述，论述了全面预算管理的定义，产生背景，并重点介绍了全面预算管理对企业生产经营的积极意义和重要作用；其次是对预算管理工作的组织问题进行了探讨。具体包括预算管理工作组织机构的介绍，全面预算编制的基本流程和预算体系，以及对弹性预算、零基预算、滚动预算等常用全面预算编制方法优缺点的具体分析与评述；第三，从全面预算管理的实施角度出发，对其具体实施方法与实施过程进行论述，并对全面预算实施的技术路线和框架，实施过程中的配合要求、报表管理、跟踪分析和调整、差异分析等问题进行了具体阐述。 基于上述分析，最后提出了以下有关全面预算管理组织与实施方法的政策建议：在全企业强化预算意识；注重发挥全面预算管理与企业整体战略的协同效应；建立预算的全员参与机制；建立严格而完善的预算执行与控制体系。 本文的研究对潜在和正在实施全面预算管理的企业的实施工作必将产生积极的指导作用。 关键词： 企业； 全面预算； 管理； 控制  Abstract As a modern enterprise management model, comprehensive budget management has become one of experiences of many successful enterprises in developing countries, and it is the core content in the high-level decision-making and management in large enterprises it has very important meaning in enforcing modern enterprise management, and how to organize and implement is the core content of that. This paper inquiries relevant literature home and abroad about performance evaluation and full budget control, using methods such as the induction, statistical analysis and logical methods. Firstly, this paper outlines the comprehensive budget, and then discusses the definition, the background of budget management and mainly focuses on the important meaning and positive role of full budget in the production process; Secondly, it introduces the organization of comprehensive budget management, which specifically includes the introduction of the organization departments of comprehensive budget, comprehensive budget’s basic budgeting processes and budgeting systems, as well as specifically analysis of disadvantages and advantages of comprehensive budget preparing methods such as flexible budget, zero-base budget, rolling budget. Thirdly, from the side of the implementation of comprehensive budget management, we discuss the methods and process of the implementations, r