全面预算管理(本科)论文.docVIP

摘 要 随着时代的发展和现代企业的日趋成熟与规模不断扩大，企业内部改革的升华，全面预算管理作为企业内部管理控制的重要环节已越来越显得尤为重要。加强企业全面预算管理，可以达到提高经营质量和增强竞争力的目标。全面预算管理理论从我国兴起到我国企业应用，比起西方发达国家虽然比较迟，但到现阶段我国全面预算管理的研究不断发展，应用该理论的企业日益增多。预算管理在我国相当一部分企业实施效果并不理想，主要原因是企业在推行全面预算管理时，预算管理缺乏全面战略意识，没有有效的考核机制等。如何更好的发挥预算管理的作用，成为理论与实际工作者急待解决的课题。 为了能更好解决我国目前在全面预算管理中存在的问题，本文从一些基本理论对全面预算管理的基本理论作了简要介绍着手，通过对汉江机床有限公司实施全面预算管理的调查研究，针对该公司全面预算管理现状的分析，发现该公司在全面预算管理过程中出现的问题，在对其问题进行剖析，查找问题出现的原因所在，并提出相应的改进建议。 关键字：全面预算管理 汉江机床有限公司 改进 ABSTRACT Along with the time going and the maturity and enlargment of modern enterprise scale, the internal reform of enterprises sublimation, comprehensive budget management control of the internal management of enterprises have become more and more particularly important. Strengthen enterprise comprehensive budget management, operators can achieve improved quality, and enhance their efficiency and enhance competitiveness. Compare to Western countries, comprehensive budget management theory in China is relatively late, but with continually development of our comprehensive budget management, more and more enterprises apply this theory. Budget management in our country quite parts of enterprises can’t reach the good effect., the main reason was that budget management lack of a comprehensive strategic awareness, a lack of effective evaluation mechanisms when the enterprises carrying out the comprehensive budget management. How to display the budget management function better becomes the topic to be solved on the theory and actual workers. In order to better solve our current existing problems of comprehensive budget management, we start the paper brief introduction of comprehensive budget management on some basic theory, according to the of the of research of Hanjiang Machine tool limited company carries out overall budget management research, according to the company comprehensive budget management, found that has problem. After analyze the problem, found out the reasons, and put forward the corresponding of improvement suggesti