燕塘乳业财务预算存在的问题及其对策.docxVIP

Problems and Countermeasures in financial budget of Yantang dairy industry Abstract：With the rapid development of Chinas economy and the promotion of public awareness of food and health, the competitiveness of dairy manufacturing industry is becoming more and more fierce, but there is still a good market prospect. Therefore, to enhance the competitiveness of enterprises, we need to improve the management level of enterprises. As an important management tool, financial budget should improve the level of financial budget, fully consider the competitiveness of dairy manufacturing industry and market changes, so as to make the accuracy of straw house budget. Financial budget not only shows clearly the work objectives of each department, coordinates the work of each department, but also provides a reliable basis for the performance evaluation of enterprises. However, due to various practical problems, there are still many problems in the financial budget of most listed companies. Therefore, this paper attempts to study the preparation and implementation of the financial budget of Yantang dairy industry, analyze the existing problems of the financial budget of Yantang dairy industry, put forward the substantive optimization countermeasures and suggestions of the financial budget management, and strengthen the business management of the enterprise. Keywords：Financial budget, financial budget analysis, Optimization Countermeasures  目 录 TOC \o 1-3 \h \z \u 1绪 论 1 1.1研究背景和意义 1 1.1.1本课题的研究背景 1 1.1.2本课题的研究意义 1 1.2 文献综述 2 1.2.1 国外研究 2 1.2.2国内研究 2 1.3研究方法和内容 3 1.3.1.研究方法 3 1.3.2 研究内容 4 2企业财务预算的理论概述 5 2.1企业财务预算的概念 5 2.2财务预算存在的不足 5 2.2.1预算管理制度体系不完善 5 2.2.2管理者对预算管理的重视程度低 6 2.2.3财务预算管理的编制缺乏战略性 6 2.2.4财务预算的执行与考核不完善 6 2.3财务预算的优化对策 7 2.3.1加强预算管理的重视程度 7 2.3.2完善财务预算管理制度 7 2.3.3完善财务预算管理监督与考核机制 8 2.3.4选用合理的预算编制方法增强财务预算的战略性 8 3广东燕塘乳业股份有限公司财务预算研究 10 3.1广东燕塘乳业股份有限公司背景介绍 10 3.2广东燕塘乳业股份有限公司财务预算存在的问题 10 3.2.1缺乏独立