《会计学毕业论文-公司资本预算管理》.docVIP

摘 要 预算管理作为现代企业管理机制之一，具有机制性、战略性、全员性等一系列其他管理手段无法替代的作用特征。如何结合企业的实际情况在企业内推行全面预算管理已成为一项重要的课题。 本文首先对全面预算管理理论进行阐述，并对其在国内外发展历程以及应用状况作以介绍。在借鉴国内外预算管理的方法和实践经验的基础上，论文以哈天坛公司为研究对象，对该公司全面预算管理状况作以细致的描述，指出企业预算管理中存在的问题，并结合企业自身特点，对其全面预算管理体系进行设计。论文在对哈天坛公司全面预算管理组织体系构建中强调公司组织机构与预算组织机构协调；预算编制方法、程序、内容上根据企业自身特征进行选择，同时运用杜邦分析法对预算编制结果---预算报表进行分析，寻找不合理的项目深挖潜能；对全面预算调控体系构建中，着重以业务预算及资金预算为重点进行监控管理。同时通过预算调整及仲裁的构建来确保预算目标的顺利实现；对预算考核体系中提出将预算考评和激励机制相结合的方式。 关键词：业务预算;资本预算;财务预算 Abstract As one of the modern enterprise management mechanisms,budget management has a series of features which can not be replaced by other management tools,such as mechanism，strategic and universal.How an enterprise should implement comprehensive budget management in the light of the actual situation has become an important issue. This paper first comprehensive budget management system and also management at home and abroad.On the basis of referencing to methods and practical experience of budget management at home and abroad,this paper uses Ha Tiantan company as its researchin example,detailed describes the role of a comprehensive budget management situation and points out the problems existing in budget management.In the light of the characteristics of enterprises,the paper also designs the comprehensive budget management system. During building a comprehensive budget management system for organizational structure and budget organizations;selects budgeting approaches、procedures and contents according to characteristics of an enterprise;uses Du Pont analysis analyzing budgeting results and security system.Security system can be implemented by budget control system and budget evaluation system.Constructing arbitration and budget adjustments ensures the smooth realization of the objectives of the budget.In the budget evaluation system integrating the evaluation and incentive mechanism is proposed. Key words ：business budget ；capital budget ；financial budget 目 录 第1章 概 述 1 1.1研究背景 1 1.2研究目的和意义 1 1.3研究内容及研究方法 2 第2章 全面预算管理概述