丹东辽东烟草发展有新责任公司全面预算管理体系研究_(自动保54444存的).docVIP

沈阳理工大学学士学位论文 PAGE  PAGE 37 摘 要 本论文是对辽东烟草公司实施全面预算管理进行论述与研究。本文分为四部分：首先，介绍了辽东烟草公司的概况。然后，分析辽东烟草的全面预算管理体系现状，并找出其存在的问题。包括：全面预算编制方法不灵活。全面预算编制不够精细。预算松弛问题很严重。同时存在预算考评过于简单化、预算激励约束机制不完善等问题。其次，从主观和客观两方面分析了系统存在问题的原因。最后，找出完善辽东烟草全面预算管理体系的对策。希望能够摸索出一套适用于烟草企业的行之有效的管理模式和方法，为管理决策提供参考，也为企业持续、稳定、健康的发展提供一种有效的科学管理工具。 关键词：全面预算管理体系；预算松弛；预算分解 Abstract This paper is the implementation of the Liaodong tobacco companies discussed the overall budget management and research. This article is divided into four parts. First, it introduced an overview of Liaodong tobacco company. Then, the paper analyzes overall budget management system of the Liaodong tobacco situation, and find out its problems. Including: a comprehensive budgeting method is not flexible. Fine overall budget is not enough. Budgetary slack is a serious problem. Simultaneously oversimplified the budget evaluation, budget issues such as incentive and restraint mechanisms are inadequate. Second, it analyzes the causes of system problems from both subjective and objective . Finally, the paper finds perfect liaodong tobacco comprehensive budget management system countermeasures. Hope to explore a set of tobacco companies for effective management models and methods, to provide reference for management decisions, but also for business continuity, stable and healthy development of an effective scientific management tools. Key words：overall budget management systerm; budget slack; budget decomposition 目 录  TOC \o 1-3 \h \z \u  HYPERLINK \l _Toc295384045 引 言  PAGEREF _Toc295384045 \h 1  HYPERLINK \l _Toc295384046 1 辽东烟草全面预算管理体系概述  PAGEREF _Toc295384046 \h 2  HYPERLINK \l _Toc295384047 1.1 辽东烟草公司概况  PAGEREF _Toc295384047 \h 2  HYPERLINK \l _Toc295384048 1.2 全面预算管理体系概述  PAGEREF _Toc295384048 \h 3  HYPERLINK \l _Toc295384049 2 辽东烟草全面预算管理体系现状和存在的问题  PAGEREF _Toc295384049 \h 4  HYPERLINK \l _Toc295384050 2.1 辽东烟草全面预算管理体系现状  PAGEREF _Toc295384050 \h 4  HYPERLINK \l _Toc295384051 2.1.1 辽东烟草全面预算管