我国大中型海港企业集团全面预算管理的探析.pdf

我嚣夹牢黧海港企娩集蕊垒嚣预算管理撵柝 上海簿攀文学硕士论文 ABS了囊AeT The comprehensive budget management(CBM)was first used in America in 1920s．The G￡compan鞯The Du Pont company took the leading in applying the approach and made stdke performance．Till now,neady all the large and medium·sized enterprises in developing countries need C秘M．1t is commonly used 毒。r enterpdse management woddwide。 ln recent years．the theory and successful experience蹬the modern management pattern{s recognized and accepted by the seaport enterprises day by day in our country．Especially large and medium-sized enterprise groups consider CBM as an important measure for subsidiarys intemal control and a breakthrough point for developing group management in order to enhance core competitiveness。 However，in practice，as seaport enterprises are in the stage of establishing the modern enterprise system，there are still some problems dudng the boost procedure．For example，issues in recognition，implementing and managing need continuously improvement． Firstly,the thesis discusses the concept and components of the CBM theory， And it also points out that CBM includes budget organizing system，budget content system，budget setting and method，budget supervision。control and adjustment, budget report system}budget analysis and assessment system。It is a system standing on the strategy guide of the enterprise group while different from traditional budget management。 Secondly，standing on the position of seaport enterprise groups，the thesis points out the necessity of the practice of CBM，and compares it between seaport enterpdse group and general industrial enterprise．1t is for the purpose of analyzing the CBM characteristic of the seaport enterprise group． Thirdly．the thesis analyzes the current sRuation《seaport enterprise groups 镪at have already practiced CBM，Then it points out e series of problems e．g。 misleading reorganization。the single method of budget，over detailed or simple budget and budget relaxation，subjective examination and approve，fa