毕业论文 王春玲 .doc

哈尔滨理工大学经济学院会计学专业 毕 业 论 文 题 目： 现代企业制度下企业预算分配模式研究 专 业： 会计学 学 号： 0806020903 学生姓名： 王春玲 指导教师： 修国义  哈 尔 滨 理 工 大 学 2012年 03月18日 “现代企业”制度下企业预算分配模式研究 摘 要 “现代企业”制度下，建立个性化的全面预算管理模式，适应企业发展的需要对全面预算管理存在曲解未能实现充分的沟通协调重编制、轻执行、弱控制、软考核预算的业绩评价流于形式全面、全员、全过程深化预算管理从而实现有效的沟通与协调完善预算管理方式与手段以提高预算管理的质量与效益建立健全和完善企业内部管理制度以确保预算落实、到位建设与发展优秀的企业文化、倡导共同价值高于个人价值的企业价值观建立个性化的全面预算管理模式，适应企业发展的需要奖惩结合，建立与预算挂钩的企业考核机制 Enterprise Budget Allocation Model Research Under Modern Corporate System Abstract Under modern corporate system, people-oriented comprehensive management meets the needs of enterprise development. Enterprise budget allocation is not only the requirements of modern scientific management of enterprises, but also enhance the market competitiveness of enterprises themselves and the international business competition, a strong guarantee, both in theory and reality has an important value and significance. This paper described problems: there is distortion of the comprehensive budget management; failed to achieve full communication and coordination; emphasis on preparation, light implementation, weak control, soft-assessment; budget performance evaluation becomes a mere formality. Further discourse of enterprise distribution model of the significance and necessity under modern corporate system: Modern corporate pay more attention to the people-oriented. It is beneficial to the integration of enterprise resources; are conducive to enhancing internal communication; are conducive to supervising the transition to the ex ante controls; to provide a basis for assessing business performance. At the same time demonstrated that the enterprise budget allocation model under modern corporate system different from other modes of characteristics: people-oriented to peoples ideals and beliefs should be based budgetary allocation; people-oriented leadership and staff to each other based