基于XC集团的全面预算管理体系研究会计学专业论文.docxVIP

i i 摘 要 全面预算管理对企业制定目标、控制日常活动、协调各部门之间关系以及业绩评 价发挥着巨大作用，它是企业内部控制的一种方法，也是保证企业资源合理配置的一 种手段。目前，我国对煤炭企业全面预算管理研究相对较少，煤炭企业缺少一套适合 其自身行业特点的预算管理理论和体系，所以，我国对全面预算管理的研究还在不断 的探索过程中。 本研究首先阐述集团全面预算管理的概念和特征，集团全面预算管理的相关理 论。随后概述了 XC 集团的全面预算管理现状，并对该集团目前全面预算管理进行分 析，找出 XC 集团现存的全面预算管理取得的成效和存在的不足。在此基础上，本研 究利用流程分析的方法提出了 XC 集团全面预算管理体系的总体设计构架，然后分别 从全面预算管理的组织体系、编制方法、编制内容、预算执行、分析、调整、考核等 方面阐述 XC 集团全面预算管理体系的构建。最后，为了保证构建好的集团全面预算 管理体系的有效实施，提出了保障措施。 关键词：全面预算 XC 集团 预算管理体系 ii ii Abstract Comprehensive budget management plays a huge role for enterprise setting goals, control the day-to-day activities, coordinate the relationship between the various departments, and performance evaluation .It is a way of corporate internal control, and is also a means to ensure the rational allocation of corporate resources. Currently, Chinas coal enterprises in the overall budget management research relatively small coal enterprises lack the budget management theory and system set for its industry characteristics, our comprehensive budget management continues to explore the process. This paper first describes the the Group comprehensive budget management concepts and features, as well as the Groups overall budget management theory. Followed by an overview of XC Groups overall budget management of the status quo, the Groups current overall budget management analysis to identify the achievements and shortcomings of the existing XC Group overall budget management, and XC Group need to build a comprehensive budget management system . In this paper, process analysis method based on the overall design concept of the of XC Groups overall budget management system, respectively, from the organization of a comprehensive budget management system, the preparation methods, preparation of content, budget execution, analysis, adjustment, assessment and other aspects XC Group comprehensive budget management system to build. Finally, in order to build the effective implementation of the comprehensive budget management system in good Grou