燕塘乳业财务预算存在的问题及其对策.docxVIP

ProblemsandCountermeasuresinfinancialbudgetofYantangdairyindustry

Abstract：WiththerapiddevelopmentofChinaseconomyandthepromotionofpublicawarenessoffoodandhealth,thecompetitivenessofdairymanufacturingindustryisbecomingmoreandmorefierce,butthereisstillagoodmarketprospect.Therefore,toenhancethecompetitivenessofenterprises,weneedtoimprovethemanagementlevelofenterprises.Asanimportantmanagementtool,financialbudgetshouldimprovetheleveloffinancialbudget,fullyconsiderthecompetitivenessofdairymanufacturingindustryandmarketchanges,soastomaketheaccuracyofstrawhousebudget.Financialbudgetnotonlyshowsclearlytheworkobjectivesofeachdepartment,coordinatestheworkofeachdepartment,butalsoprovidesareliablebasisfortheperformanceevaluationofenterprises.However,duetovariouspracticalproblems,therearestillmanyproblemsinthefinancialbudgetofmostlistedcompanies.Therefore,thispaperattemptstostudythepreparationandimplementationofthefinancialbudgetofYantangdairyindustry,analyzetheexistingproblemsofthefinancialbudgetofYantangdairyindustry,putforwardthesubstantiveoptimizationcountermeasuresandsuggestionsofthefinancialbudgetmanagement,andstrengthenthebusinessmanagementoftheenterprise.

Keywords：Financialbudget,financialbudgetanalysis,OptimizationCountermeasures

目录

TOC\o1-3\h\z\u1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