【作者】 李敏；

【导师】 安一民； 后永宁；

【作者基本信息】 云南大学 ， 工商管理， 2010， 硕士

【摘要】 在我国,随着现代企业制度的建立和不断完善,全面预算管理在规范企业行为、加强内部控制方面起到了越来越重要的作用,并得到人们的普遍认同。但是对于我国大多数企业来说,如何通过全面预算管理来提高企业的管理水平和创效能力,仍是其管理的新课题。当前已形成和建立起来的,关于企业全面预算管理的理论研究、实践探讨、指导意见和法律规范,无疑对我国企业推行和完善全面预算管理起到了很大的推动作用。然而作为一种新的管理理念,全面预算管理在我国起步较晚,尤其在实际工作中,由于存在一些认识上的偏差,对于全面预算管理的推进还存在很多值得商榷的问题。为此,笔者结合两年来参与本公司预算管理工作的亲身实践,选择了分公司体制下的全面预算管理体系和有关问题进行探讨。试图通过剖析云南石油分公司在全面预算管理认知上存在的一些误区,梳理预算管理实践中的问题,进而提出相应的改进方法,以求探索最适合云南石油分公司发展的全面预算管理模式,切实发挥全面预算管理的职能与作用,实现预算管理与公司战略目标的充分结合。本文共分五个部分：第一部分阐述论文研究背景、目标、框架及贡献。第二部分阐述预算管理的理论基础及现实意义。一是明确了预算和预算管理的含义,论述预算管理理论的发展。二是明确了全面预算管理理念,通过说明全面预算管理在绩效考评、内部控制和防范风险等方面的作用,指出公司实施全面预算管理的必要性。三是通过对委托—代理理论、激励理论和控制理论的分析,说明预算管理的内在动因,为企业实施预算管理提供理论依据。第三部分以云南石油分公司为例,具体探讨了在全面预算管理实施过程中存在的一些问题和表现形式,重点对预算环境、预算编制和执行以及预算监控方面存在的问题进行了讨论。第四部分根据对云南石油分公司实施全面预算管理存在问题的总结,从预算体系建立、预算模式选择、资源合理配置、内部控制体系完善和评价激励机制健全方面提出了相应的解决办法。第五部分是结束语。由于时间和经验有限,本文仅涉及了分公司体制下全面预算管理的部分问题,对于一个独立公司及其他组织结构下的全面预算管理本文并未深入研究。更多还原

【Abstract】 With unceasingly establishment and consummates in modern enterprise system, comprehensive budget management in enterprise plays an important role in standardizing behaviors and strengthening internal control. it has gradually getting people’s recognition and enterprise widely applies. How to use the comprehensive budget management to improve the management level and create effect ability of enterprise seems to become the enterprise management new topic.No doubt, theory research and practice discussion, guiding opinions and legal norms about enterprise comprehensive budget management take important effect for enterprise comprehensive budget management implement and improvement. However, as a new management idea, the comprehensive budget management started late in our country, especially in actual work, since there are some deviation in understanding of the comprehensive budget management, many problems for propulsion are worth discussing.Therefore, the author integrates two years’ personal practice of budget management work and chooses to discuss the comprehensive budget management system and relevant issues under branch system. Through analyzing existing cognitive problems in comprehensive budget management in Sinopec yunnan branch, arranging some budget management e problems in the practice, and putting forward the corresponding improvement method, the author tries to searching the most suitable mode in Yunnan oil branch’s comprehensive budget management, then comprehensive budget management will effect generally.This paper is divided into five parts:The first part elaborates dissertation research background, target, frame and contribution.The second part explains theoretical basis and practical significance of budget management. The first is to clear meaning of budget management and discuss development of budget management theory. The second is to clear the comprehensive budget management idea, through explaining importance of comprehensive budget management in the performance evaluation, internal control and risk prevention, the author points out necessity of implementing comprehensive budget management. The third is to pass on analysis Of entrusted-proxy theory, incentive theory and control theory, explain internal reasons of budget management, provide theoretical basis for enterprises to carry out budget management.The third part Takes Sinopec yunnan branch as an example, specific discusses existing problems and expressional form in the process of out carrying comprehensive budget management, focusing on problems of budget environment, budgeting and execution and budget control.The fourth part, according to summary about problems of the implementing comprehensive budget management, from budget system establishment, budget mode selection, rational resources, improvement of internal control system and incentive mechanism, puts forward the corresponding solutions.The fifth part is a closing. Due to limited time and experience, the paper involves only part of comprehensive budget management, there are more to be studied.更多还原