【作者】 张明；

【导师】 伍中信；

【作者基本信息】 湖南大学 ， 会计学， 2004， 硕士

【摘要】 在西方发达国家，预算方法已被广泛应用于企业管理，自20世纪90年代开始，我国许多大型企业在其企业管理活动中也开始使用预算管理这一工具。实践表明，不同国家、不同的企业文化背景、不同的传统习惯和人的个性差异对预算管理效果有重要影响，因此，如何根据我国的国情正确运用预算方法，仍然是当前我国企业特别是集团企业管理活动中的重要课题。 本文从管理学角度全面讨论了企业预算管理模式及其发展演变，从预算方法、预算监控与组织体系建设三个方面对集团企业预算管理方法体系进行了理论探讨，在分析我国集团企业预算管理中的得与失的基础上，提出了改进我国集团企业预算管理的对策建议，并对我国较早采用预算管理的江苏省电力公司进行了个案分析。 当前，我国集团企业预算不仅在理念上存在偏差，而且在预算依据、方法、决策机制等方面还存在明显的缺陷，因此，更新观念，正确选择预算目标、建立科学的决策体系、建立与自身特点相适应的预算管理控制体系、重视发挥计算机在预算管理中的作用，是加强我国集团企业预算管理，提升集团企业管理水平的关键所在。更多还原

【Abstract】 In western developed countries, budget method has been widely operated in business enterprise management. Since 1990s, many large-scale business enterprises in our country also begin to make use of the tool in business enterprise management. The practice tells us, different countries, culture background of different enterprise, different traditional habits and human’s personality have important effects on the results of budget management. According to our country’s current conditions, how to properly use budget method is still an important problem for our country’s business enterprise management, especially for the group business enterprises.Learning from the angle of management, this thesis discusses completely the management mode of budget in business enterprise and its development. From the three aspects of the budget methods, the budget supervises and control and the organization system construction, this thesis discusses in theory the system of budget management methods of the group business enterprise. Through analyzing the advantages and the disadvantages of budget management in our country’s group business enterprise, it puts forward the suggestions of improving group business enterprise budget management in our country, and analyzes a case of the power company in Jiangsu that adopted the budget management early in China.Nowadays, the budget of group business enterprise in our country not only has a little deviation on the principle, but also has obvious blemish in the aspects of budget basis, method, mechanism of making policy etc. Therefore, the keys of enhancing the group business enterprise budget management and promoting group business enterprise management ability in our country are the following: First, renewing ideas; second, selecting right budget target, establishing the scientific decision system and establishing the budget management and control system that adapt to itself mutually; finally, valuing the function of computer in budget management.更多还原