【作者】 王敏；

【导师】 李延喜；

【作者基本信息】 大连理工大学 ， 工商管理（专业学位）， 2013， 硕士

【摘要】 财务预算管理作为企业预算管理的重要一个分支,同时作为企业管理的核心组成部分,在企业生产经营过程中起到了不可替代的重要龙头作用。企业如果要生存、求发展,就必须采取各种措施,改进成本管理,根据自身的实际情况,逐步建立并完善各项预算管理制度,不断地深化企业成本管理与控制。提高企业在市场上的竞争力,以低于竞争对手的成本进行生产经营,才能使自己在竞争中立于不败之地。本文以抚顺市建科院为研究对象,在对全面预算管理理论进行系统研究的基础上,并结合抚顺市建科院的实际情况,分析目前公司存在哪些问题,针对解决这些问题着手,对该公司进行构建全面的财务预算管理体系。其中包括建立全面的预算管理规章制度,设计预算编制内容,建立考核体系,建立预算管理信息化平台,利用抚顺市建科院今年上半年的各项数据进行模拟编制财务预算,并将预算执行情况进行分析,并阐述全面预算管理体系的实施及预期效果。通过对该公司的财务预算管理研究,总结一套切实可行的管理方法和体系。在抚顺市建科院的战略目标基础上进行全方位的财务预算管理,可使抚顺市建科院将眼前利益与长远发展有机结合起来,促进该公司的持续健康的发展。更多还原

【Abstract】 The financial budget management is a branch of the enterprise budget management, but also is the core part of the budget management. In the process of enterprise production and operation plays an irreplaceable important leading role. If enterprises want to survive and develop, we must take various measures, improve cost management, according to their actual situation, and gradually establish and improve the budget management system, continuously deepen the enterprise cost management and control. If you want to make the enterprise impregnable, you have to improve the competitiveness of enterprises, reduce cost, make oneself of the cost is lower than the competition.This paper takes institute of building scientific in Fushun as the research object, based on the systematic study of the comprehensive budget management theory, combined with the actual situation, analysis of the current problems which the company, to solve these problems, for the company to construct the system of financial budget management in an all-round way. Including budgeting management rules and regulations, the design content of budgeting, establishing evaluation system, set up the budget management information platform. Using simulated prepare financial budget in the first half of this year in all kinds of data, analysis and budget implementation And the implementation of the comprehensive budget management system and the expected effect.Through the financial budget management of institute of building scientific in Fushun study, summed up a set of practical management methods and management system. Financial budget management based on the strategic goals of the company.the company put the immediate interests and long-term development organically, and promote the sustainable development of the company.更多还原