毕业论文-煤炭企业全面预算管理体系的构建.pdf

山西财经大学
硕士学位论文
煤炭企业全面预算管理体系的构建
姓名:弓琼
申请学位级别:硕士
专业:会计学
指导教师:余春宏
2011-03-15
摘要
煤炭是我国的主体能源,煤炭企业的健康发展关系到国家的能源安全和经
济的稳定发展。近年来,全国各地开展煤炭资源整合,煤炭企业规模迅速扩大,
组织结构变得越来越复杂,原有的预算管理模式已不能满足企业的生存和发展
的需要。如何建立一套科学、高效的管理模式,成为煤炭企业的首要问题。全
面预算管理是一种集系统化、战略化和人本化理念为一体的现代管理模式,它
通过业务、信息、资金的整合来实现资源合理配置、作业高度协同、经营持续
改善、价值稳步增加的目标。因此,建立适合我国煤炭企业的全面预算管理体
系,是完善煤炭企业管理模式的最佳方法。
本文通过调查分析煤炭企业全面预算管理的现状和存在的问题,根据现代
企业全面预算管理的理论,结合煤炭企业的特点,重构一套系统的、科学的、
适合煤炭企业的全面预算管理体系,为煤炭企业有效进行全面预算管理提供参
考。本文的创新之处在于将企业战略目标、作业管理理论、激励机制和预算管
理结合在一起,运用于煤炭企业全面预算管理体系中。

【关键词】煤炭企业全面预算预算管理体系激励机制





1
Abstract
Coal is our country's main body energy. Coal enterprise of health development is closely
related to the country's energy security and the steady development of our economy. In recent years,
developing coal resources integration across the country, the coal enterprise has expanded rapidly,
organization structure is ing more and plicated, and the original budget
management pattern already cannot satisfy the survival and development of enterprise needs. How
to establish a set of scientific and efficient mode of management, e the primary problems in
coal enterprise. Comprehensive budget management is an aggregate of systematic and strategy of
and humanistic ideas for the integration of modern management mode. It through business,
information, funds to realize the integration of resources rationally, height synergy, business
continues to improve, and value increased steadily goals. Therefore, establish a suitable coal
enterprises in our country prehensive budget management system, is to perfect the coal
enterprise management mode of the best method.
This article through the investigation and analysis of coal prehensive budget
management present situation and the existing problems, according to the modern enterprise
comprehensive budget management theory, combined with the characteristics of coal enterprise,
reconstruct a set of system