【作者】 曾静；

【导师】 余海宗；

【作者基本信息】 西南财经大学 ， 会计学， 2010， 硕士

【摘要】 进入二十一世纪以来,企业之间的竞争日益激烈,在这种激烈的竞争环境中,各种新型的管理模式不断涌现。国有企业也迫切的需要改变旧观念,接受新的管理方式,以企业有限的资源来应对企业发展对资源需求的无限性,而全面预算管理恰恰是这样一种能够满足企业发展需求的现代化的管理手段,并在很多企业已经被证明是行之有效的管理模式。目前,我国大部分国有企业已经认识到实施全面预算管理的重要性,并在实施过程中总结了经验并取得了一定的成绩如通过全面预算的编制和有效的执行,真正降低了成本费用；通过全员参与过程加强了企业员工的主动积极性,增强了各部门之间的沟通与协调；通过在全面预算管理实施中与ERP的结合,使预算信息及时传递与共享。然而相对于西方国家,全面预算管理在我国应用得较晚,实践经验比较缺乏,如何利用先进的全面预算管理理论,建立符合国有企业特点的全面预算管理体系,以实现合理的资源配置、更好地规划经营活动、控制国有企业的成本,让国有企业在竞争的市场环境中获得持续的高速发展,是我们急需解决的问题。本文在对全面预算管理的相关背景和内容作出初步的研究后,论述了在国有企业有效实施全面预算管理的必要性,介绍了全面预算管理在我国国有企业实施的情况以及存在的问题及原因主要是很多国有企业没有普及正确的全面预算管理理念,全面预算管理实施中没有以企业战略为导向,仅注意短期利益,忽略了企业长期发展战略,在预算的编制完成后,预算的执行力与控制力不够,企业没有合理的业绩考评机制,全面预算管理的实施缺乏一套有效组织体系的保障等等。E公司是中国最大的重大技术装备研制基地之一,截止2008年末,总资产近157亿元。通过与国际知名跨国公司广泛交流合作,引进吸收并加以改造创新,E公司大幅度提高了自身的核心制造技术水平和生产能力,并向着具有国际竞争力的大型企业之列迈进。然而面对庞大的资产规模及资金流,如果没有科学有效的管理办法,必然会造成企业缺少统筹规划使资源不能充分利用,各部门之间缺乏协调沟通,对当前经营环境变化反应不及时等等问题,为此,E公司引进全面预算管理体制,经过几年的实践,E公司通过对全面预算工作的不断改进和摸索在预算管理方面已经取得了显著的成效,以往的各种管理缺陷得以弥补,逐渐形成了以预算为指导核心,体系健全,人人有指标的全面预算管理思想。本文通过对E公司实施全面预算管理步骤、方法,找出了开展过程中的难点与重点,提出国有企业完善全面预算管理的对策,主要是企业应树立全面、科学的全面预算管理观念,加强战略在企业全面预算管理中的地位,建立完善、成熟的预算执行与控制体系,并且完善、强化全面预算管理考评环节,从而建立有效的全面预算管理保障机制等等,这些为大型国有企业实施全面预算管理提供了比较实用的借鉴与参考。更多还原

【Abstract】 In the 21st century, competition among enterprises become fierce.In order to adapt to this competition,Various management pattern emerged. State-owned enterprises are also pressing need to change the old ideas, accept the new management, with enterprises limited resources to meet the demand of enterprise development for resource Comprehensive budget management is such a way to meet the demand of enterprise development of modern management means and proved effective.At present, our most state-owned enterprises now realize the importance of comprehensive budget management, and which achieved results. As by comprehensive budget, the cost is reduced, the communication and coordination between departments are enhanced,and through ERP information timely delivery and shared.However, compared with western countries,practice is the lack of experience.How to use comprehensive budget management, building a system which fit state-owned enterprises,implement rational resource allocation, better planning, control the cost of state-owned enterprises and making state-owned enterprises more competitive, these problem we need to solve.This paper introduced the relevant background and content of comprehensive budget management and the effective implementation In state-owned enterprise,which pointed out the problems. and causes as enterprises not spread the correct concept and not have reasonable performance evaluation mechanism and so on. Large state-owned enterprise E is one of the most important base of equipment manufacturing in China. By the end of 2008, the total assets for nearly RMB15.7 billion.Through the cooperation with the famous international company, E has increased greatly. If there is no scientific effective management,E Will inevitably lead to many problems as the lack of an overall plan and communication between the departments. For this reason, E introduce comprehensive budget management methods. After several years of effort, company E has achieved remarkable results.Through the case of company E,the paper ponit out the difficult and key to implement comprehensive budget management.In the end,this paper summary experience of how to solve these problems,which provide state-owned enterprises a more practical experience and reference.更多还原