七煤集团全面预算编制理_论文.docVIP

摘 要 预算是以数字计量的企业一定时期内经营活动的计划。随着经济的发展，预算管理理论也不断进步，形成了全面预算管理理论。全面预算管理是提高企业管理水平及国际竞争力的管理机制之一，是建立与完善现代企业制度的重要组成部分。 现在，全面预算管理理论又用作指导企业经营管理的工具，在市场经济发达的西方国家，几乎所有的企业都在实行全面预算管理，很多跨国公司都以全面预算作为企业管理控制的工具和业绩评价的依据。虽然全面预算管理理论与方法已经很完善，并且在西方国家企业实践中也得到了很好的效果，但是在指导我国企业实践工作中还存在许多问题，主要集中在预算的编制、控制、预算目标的确定以及机构制度的建立方面。 本文揭示了全面预算管理在七煤集团应用中存在的问题，并分析其根源，提出解决的对策，以提高企业的经济效益，增强企业的竞争力。 【关键词】 七煤集团 全面预算管理 预算编制 Abstact The budget is the business activities in the digital measurement of enterprise in a certain period plan. With the development of economy, the theory of budget management has been progress, formed a comprehensive budget management theory. Comprehensive budget management is one of the mechanism of management to improve the management level and the international competitiveness of enterprises, establish and improve the modern enterprise system is an important part of. Now, the comprehensive budget management theory and as a guidance for enterprise management tools, in western countries, almost all of the enterprises in the implementation of a comprehensive budget management, many Multi-National Corporation have to budget as an evaluation tool and enterprise performance management control basis. Although the theory and method of the comprehensive budget management has very perfect, and got very good effect in the enterprises in western countries in practice, but there are still many problems in the practice of enterprises in our country work, mainly in the establishment of budget preparation, budget control, goal setting and mechanism system. This paper reveals the comprehensive budget management in the seven group problems in application, and analyzes the causes, puts forward some countermeasures, to improve the economic efficiency of enterprises, enhance the competitiveness of enterprises. Key words qimei group Comprehensive budget management budgeting 目 录 摘 要 I Abstact II 第1章 绪 论 1 1.1 选题背景 1 1.2 研究目的和意义及方法 2 1.2.1 研究目的 2 1.2.2 研究意义 2 1.2.3 研究方法 3 1.3 国内外研究现状 4 1.3.1 国内研究现状 4