煤炭企业全面预算管理研究-工商管理专业毕业论文.docx

ABSTRACT ‘.，、 ‘.，、 ‘ 4民 骨 C.omprehensive budget management based .on co甲.orate strategic planning 邮址le basis set .of plans，c.ontr.ol，co.ordinatí.on， m.otivati.on， evaluati.on and .other functi.ons int.o .one，and 也r.ough.out the enterprise supply.二 pr.oducti.on， and mark创讪g all 制pects .of human， fmancíal，and materialωp饵ts .of m.odern enterprise management syst棚， intemal c.ontrol，an etIective meth.od th削 can etIectively .0鸣aníze and co.ordinate a variety .of ec.on.omic reso町ces .of enterpris出如 comprehensively impr.ove enterprise management level and .operati.onal efficiency，many enterprises at h.ome and abr.oad is a pr.oven set .of scientific management me由ods. Beginning of the 20也 century，80 years lat町， wi曲曲.e introducti.on of Westem management 部ωunting theory，China，白e ov町all budget management 也eory and me血。由 in Chinas enterprises began t.o叩read and applications; the 20th阴阳ry， mid-and late 90s，ωmprehensive budget management and medium-sized.enterprises in China st叩 by st叩 a∞叩Ited，s.ome enterprises began t.o implement full-scale budget managemen t. The State Ec.on.omic and Trade Commissi.on in S叩tember 2000 pr.omulg创ed in the medium-sized state-.owned establishment .of a m.odern enterprise system and strengthen 阳management .of 伽 basic specificati.on (Trial) clearly stat叫: The enterprise shall establish a c.omprehensive budget management system;由e Ministry .of Finance in Aprl1 2002 issued a Ab.out enterprises fmancial budget management 伊idance，and furth町 pr.oposed 伽 implementati .on .of 由e ente叩rise， including financia1 budget sh.ould include a c.omprehensive budget management. A gr.owing number .of theorists and entrl叩reneurs aw盯e .of: .overall budget management 扭曲e management and operation of a m.odern ente甲rise system and 也e means necessary. h也is pape民 based .on 也e the.oretica1 analysis in .order t.o ZK Gr.oup，f.or example， the preparati.on .of a c.omprehensive budget manageme时， implementati.on， adjustment