【作者】 司炜；

【导师】 曾广周；

【作者基本信息】 山东大学 ， 计算机软件与理论， 2007， 硕士

【摘要】 “凡事预则立,不预则废”,强调凡事要想做好,事前都需要有一个谋划、计划的过程,要对可能出现的各种情况及不同的结果状态有一个充分的预计,进而做出不同对策。安排好相关人、财、物等资源的配给,以促成目标的实现。预算就是一种用来分配企业的财务、实物及人力等资源,以实现企业既定的战略目标的系统控制方法。全面预算涵盖企业的投资、经营和财务等企业所能涉及的所有方面,具有“全面、全额、全员”的特征。在经济全球化的今天,全面预算管理作为一种战略管理和系统控制工具,已经成为企业管理的核心部分。全面预算管理工作已经成为全球大多数集团企业的一项核心工作。我国电信运营商企业都是大型集团企业,分支机构遍布全国各地,如何做好企业的全面预算管理已经成为企业管理工作的重中之重。本文介绍了电信企业全面预算管理的业务特点,重点分析了电信企业全面预算闭环管理模型,主要包括目标预测、战略规划、计划制定、预算编制、预算跟踪分析报告、绩效考核和反馈等六大部分,同时结合多家电信企业具体工作实践,对企业全面预算管理的信息化建设提出了要求。本文在电信企业全面预算闭环管理模型的基础上,对基于电信企业全面预算闭环模型的信息系统进行了全面的需求分析,并给出了系统的架构设计。信息系统主要采用B/S架构,利用微软的.NET技术和SQL SERVER数据库技术。文章介绍了系统的数据库设计,核心功能的设计和实现。最后对全面预算信息系统的安全性进行了研究,并给出了一种细粒度的RBAC模型及实现方法,加强了系统的用户访问及授权安全机制。该系统紧密结合电信运营商企业的实际特点,实现对企业预算全过程的管理、跟踪、分析和决策支持,最终达成预算系统与财务、业务系统紧密集成,实现全面预算管理的“事前计划、事中控制、事后分析”的目的,提高了企业管理综合效益。更多还原

【Abstract】 Everything will succeed with full preparation, otherwise it will fail. This old saying tells us that we should take different possible situations and results into prediction and consideration. Then we can make various corresponding solution to the ration among human resources, financial resources and material resources, so as to ensure the realization of previous goals. The budget is a systematic controlling approach which is used to distribute the human, financial and material resources to realize the designed strategic objective of an enterprise.The Total Budget covers all aspects of an enterprise, for example, investment, management, and finances. It has characteristics of all-roundness, full account and entire staff. At present day of economic globalization, the Total Budget, as a strategic management and systematic controlling instrument, has become the core part of enterprise management. The Total Budget work has become the core issue for most group enterprises all over the world. The Chinese telecommunication enterprises are large ones, whose branches have spread into different parts in our country. Under this background, how to do budget work well has already become the core of the cores in enterprise management.This thesis introduces the vocational characteristics of Total Budget management in telecommunication enterprises, and makes detailed analysis into management modal, which mainly includes 6 parts which are objective prediction, strategic plan, plan enact, budget formulation, budget tracking report, achievement assessment and feedback. Connected with several telecommunication enterprise’s practices, it proposes suggestions for information construction to the Total Budget management.Setting the Total Budget closed cycle management model of telecommunication enterprises as the base, this thesis analyzes the information system of the Total Budget closed cycle management model, and provides fram design of the system. The system of information mainly adopts B/S framework, makes use of .NET technology of Micosoft and Sql Server datebase technology. This chapter introduces database design of the system, and the design of core function and its achievement, and at last studys the security of Total Budget information system and presents a kind of fine RBAC model and the method of application and thus the security of the user access and authority of the system is enhanced.This system connects closely with characteristics of telecom carrier enterprises, succeeding in managing, tracking, analyzing and decision supporting of the enterprise budgeting process, takes a close integration of budget system and finance and vocation system, achieves the objective of Total Budget management which is to prepare for what is to happen, to command what is happening and to analyze what have happened, so as to improve the whole profits of enterprise management.更多还原