长沙矿业集团全面预算管理研究.doc

分类号 密级 U D C 编号 CENTRAL SOUTH UNIVERSITY 硕士学位论文 论 文 题 目 全面预算管理体系研究 学科、专业 研究生姓名 刘洪元 导师姓名及专业技术职务 教授  原创性声明 本人声明，所呈交的学位论文是本人在导师指导下进行的研究工作及取得的研究成果。尽我所知，除了论文中特别加以标注和致谢的地方外，论文中不包含其他人已经发表或撰写过的研究成果，也不包含为获得中南大学或其他单位的学位或证书而使用过的材料。与我共同工作的同志对本研究所作的贡献均已在论文中作了明确的说明。 作者签名： 日期： 年 月 日 学位论文版权使用授权书 本人了解中南大学有关保留、使用学位论文的规定，即：学校有权保留学位论文并根据国家或湖南省有关部门规定送交学位论文，允许学位论文被查阅和借阅；学校可以公布学位论文的全部或部分内容，可以采用复印、缩印或其它手段保存学位论文。同时授权中国科学技术信息研究所将本学位论文收录到《中国学位论文全文数据库》，并通过网络向社会公众提供信息服务。 作者签名： 导师签名 日期： 年 月 日 ABSTRACT The comprehensive budget management is the one of most effective method of internal control of enterprise。It is to make clear the goal of enterprise, coordinate the relation between various departments, control daily activity, appraise working achievement etc. Its vital role is regarded as, the method may lead the resources of enterprise to obtain best production and gain more profit. Although our country has carried out the many enterprises of the budget management, it has not formed one set of the complete theory of budget management and the consummate budget management system in the coal mine. The research and the practice of budget management still occupies unceasingly explores。 This article had first elaborated the total budget management connotation, the total budget management characteristic and the budget management content and the function。 Then through analyse present situation to the Changsha Coal Group total budget management, indicated the main question and its reason in the practice of budget managemen, and appraised its restriction factor about Changsha Coal Group total budget management，and proposed the Changsha Coal Group that it is necessity to implement the total budget management. On the base of this, according to the fact of Changsha Coal Group, proposes the outline of the system design about this