安徽某國(guó)有企業(yè)實(shí)施全面預(yù)算管理的研究,mba財(cái)務(wù)管理論文

安徽某國(guó)有企業(yè)實(shí)施全面預(yù)算管理的研究,mba財(cái)務(wù)管理論文本篇論文目錄導(dǎo)航：【第1部分】安徽某國(guó)有企業(yè)施行全面預(yù)算管理的研究【第2部分】【第3部分】【第4部分】【第5部分】【第6部分】【第7部分】?jī)?nèi)容內(nèi)容摘要全面預(yù)算管理是一種被實(shí)踐證明了的先進(jìn)管理工具。它主要采用數(shù)量指標(biāo)的形式將企業(yè)的各項(xiàng)經(jīng)濟(jì)活動(dòng)納入預(yù)算體系,合理分配資源、預(yù)測(cè)經(jīng)營(yíng)風(fēng)險(xiǎn)、提高經(jīng)濟(jì)效益,推動(dòng)企業(yè)持續(xù)健康發(fā)展。全面預(yù)算管理起源于20世紀(jì)初葉,經(jīng)過幾十年的發(fā)展,已成為兼具管理、控制、考評(píng)與鼓勵(lì)等功能為一體的綜合性管理機(jī)制。迄今為止,全面預(yù)算管理被越來越廣泛地應(yīng)用于我們國(guó)家企業(yè)實(shí)務(wù),尤其是大型企業(yè)集團(tuán)。它在提升企業(yè)管控水平,健全當(dāng)代企業(yè)制度,加強(qiáng)核心競(jìng)爭(zhēng)力方面起到重要的推動(dòng)作用。但是,由于市場(chǎng)經(jīng)濟(jì)環(huán)境和企業(yè)經(jīng)營(yíng)實(shí)際等差異,總體上來看,我們國(guó)家企業(yè)全面預(yù)算管理的施行效果還不理想。因而,怎樣使全面預(yù)算管理更好地為企業(yè)管控服務(wù)、為實(shí)現(xiàn)企業(yè)目的服務(wù),成為企業(yè)亟待解決的問題。本文共分為五個(gè)部分。第一部分為引言,主要介紹文章的研究背景、研究意義、研究方式方法及研究思路,歸納總結(jié)國(guó)內(nèi)外學(xué)者主要研究觀點(diǎn)。第二部分為相關(guān)理論綜述,在介紹全面預(yù)算管理基礎(chǔ)理論的同時(shí),闡述了委托代理理論、戰(zhàn)略管理理論等相關(guān)內(nèi)容,使全面預(yù)算管理體系的內(nèi)涵更為完好。第三部分在實(shí)地調(diào)查的基礎(chǔ)上,介紹H集團(tuán)的公司大概情況,其施行全面預(yù)算管理的背景,并著重介紹H集團(tuán)全面預(yù)算管理應(yīng)用形式,包括全面預(yù)算管理的制度建設(shè)、預(yù)算編制、控制、調(diào)整等主要應(yīng)用環(huán)節(jié)。第四部分將結(jié)合本身工作經(jīng)歷體驗(yàn),對(duì)H集團(tuán)在施行全面預(yù)算管理經(jīng)過中獲得的成績(jī)和存在的缺乏進(jìn)行分析,并深切進(jìn)入探究存在問題的原因。最后,針對(duì)H集團(tuán)在全面預(yù)算管理實(shí)踐經(jīng)過中存在的薄弱環(huán)節(jié),提出加強(qiáng)迫度建設(shè)、夯實(shí)編制基礎(chǔ)、完善預(yù)算考核、推進(jìn)信息化建設(shè)和培育企業(yè)預(yù)算文化等優(yōu)化建議,以期對(duì)H集團(tuán)全面預(yù)算管理工作的開展和效果具有一定的實(shí)踐意義。本文的創(chuàng)新及特色之處在于:一方面,系統(tǒng)梳理全面預(yù)算管理基礎(chǔ)理論的同時(shí),探究委托代理理論、鼓勵(lì)理論、控制理論、戰(zhàn)略管理理論等相關(guān)學(xué)科理論,使得對(duì)全面預(yù)算管理的概念、內(nèi)涵界定更為科學(xué)和完好;另一方面,緊緊圍繞H集團(tuán)的本身特點(diǎn),介紹其全面預(yù)算管理的施行背景、體系、流程、成效及缺乏之處,并提出了一些針對(duì)性的建議和優(yōu)化措施,做到了理論與實(shí)踐的有效結(jié)合。本文本文關(guān)鍵詞語語:H集團(tuán);全面預(yù)算管理;戰(zhàn)略管理AbstractComprehensivebudgetmanagementisanadvancedmanagementtoolthathasbeenproveninpractice.Itwillreflectalltheeconomicactivitiesofenterprisesintheformofquantitativeindicators,optimizeresourceallocation,forecastoperatingrisks,improveeconomicefficiencyandpromotethedevelopmentofenterprisesinasustainedandhealthyway.Comprehensivebudgetmanagementoriginatedinthe1920s,afterdecadesofdevelopment,hasbecomeanintegratedmanagementmechanismofmanagement,control,evaluationandmotivation.Sofar,tiiecomprehensivebudgetmanagementhasbeenwidelyusedinourbusinesspractices,especiallyinlargeenterprisegroups.Itplaysanimportantroleinimprovingthemanagementlevel,improvingthemodernenterprisesystem,andenhancingthecorecompetitivenessofenterprises.However,becauseoftheeconomicenvironmentandtheactualsituationofenterprises,theeffectoftheimplementationofcomprehensivebudgetmanagementisnotidealinwhole.Therefore,howtobetterplaytheroleofthecomprehensivebudgetmanagement,tomakeitimproveenterprisesmanagement,achievestoategicobjectives,hasbecomeanurgentproblem.Thispaperisdividedintofiveparts.Thefirstpartisanintroduction.Itmainlyintroducesthebackground,significance,methodsandideasofthestudy,summarizesthemainresearchviewsathomeandabroad.Thesecondpartisthetheorysummary.Inthispart,thebasiccomprehensivebudgetmanagementtheory,whiletheprincipal-agenttheory,strategicmanagementtheoryandotherrelatedcontentwillbeexplained,sothatthecomprehensivebudgetmanagementtheorybecomemorecomplete.Thethirdpartisonthebasisoffieldsurveys.ThispartwillintroduceHGroupscompanyprofile,anditsbackgroundofthecomprehensivebudgetmanagement.AnditwillhighlightHGroupscomprehensivebudgetmanagementsystem,includingtheinstitution,establishment,control,adjustmentofthecomprehensivebudgetmanagementsystemandsoon.Thefourthpartwillcombinetheoryandpractice.ItwillanalyzetheachievementsandshortcomingsofHGroupscomprehensivebudgetmanagement,andanalyzethereasonsfortheexistingproblemsinfurther.Finally,tosolvetheweaknessesofHGroupscomprehensivebudgetmanagement,theauthorputforwardsomesuggestions,suchasstrengthenthesystemconstruction,solidfoundationpreparation,improvethebudgetassessment,promoteinformationtechnologyconstructionandcultivatebudgetculture,inordertomakethecomprehensivebudgetmanagementofHGroupmoreeffectively.TheinnovationandcharacteristicsofIhispaperistosortoutthecomprehensivebudgetmanagementsystem,whileintroducingtherelatedtheories,suchastheprincipal-agenttheory,incentivetheory,controltheory,strategicmanagementtheoryandsoon,sothattheconnotationofthecomprehensivebudgetmanagementtheorybecomesmorecompleteandscientific.AndaccordingtothecharacteristicsofHGroup,thispaperintroducedthebackground,system,processofitscomprehensivebudgetmanagement,analyzeditsachievementandissues,andthenraisedconstructiveoptimizationmeasures,sothatthetheoryandpracticecombinedeffectively.Keywords:HGroup;ComprehensiveBudgetManagement;StrategicManagement目錄第一章引言一、研究背景與意義二、國(guó)內(nèi)外研究綜述三、研究思路與方式方法四、研究創(chuàng)新與缺乏第二章全面預(yù)算管理的理論基礎(chǔ)一、全面預(yù)算管理理論概述二、全面預(yù)算管理相關(guān)理論第三章全面預(yù)算管理在H集團(tuán)的應(yīng)用