导　　师： 苏武俊

学科专业： 1251

授予学位： 硕士

作　　者： ;

机构地区： 广东财经大学

摘　　要： 随着电信市场竞争越来越激烈，电信企业为了自身的发展需要加强全面预算管理。作为企业管理中重要的一环，电信企业传统的收入预算管理中存在诸多问题，而现代项目管理理论和技术发展成熟，电信企业可以将收入预算以及其他相关业务活动进行项目化管理，形成新的基于项目化的预算控制模式，该模式能极大地促成企业的内部各专业职能部门和财务部门有效沟通，把收入预算管理和企业发展战略充分融合在一起，促进收入预算目标和企业战略目标的协同发展。 本论文以广州电信分公司为案例，在研究将项目管理引入收入预算管理的可行性和必要性的基础之上，建立广州电信分公司“以收为纲、量收匹配、事件驱动”的收入预算项目管控模式，阐述了在项目化收入预算控制工作中，从确定战略目标、制定业务计划、编制科目预算、再到项目申报、项目执行、项目分析和项目考核等项目发展的全过程，具有较强的实用性。本文从电信企业收入预算管理系统成功和失败的案例中，发现问题、分析问题，归纳和总结出具有共性的东西，探索我国电信企业基于项目化管理的收入预算控制模式。本文的创新点在于是将现代项目管理技术引入到企业基础管理方面的一次探索，通过将项目管理思想与收入预算控制的要求有机结合，并在充分考虑我国电信企业的行业特点的基础上，提出一套能够指导电信企业收入预算控制的方案。 Along with the increasing competition of telecommunication market, telecom enterprises needs to strengthen the comprehensive budget management for their own development. As an important part of enterprise management, there exist many problems in the traditional budget management of telecom enterprise. The development of modern project management theory and technology is mature. Therefore, the telecom enterprises may take the revenue budget and other related business activities into the project management. The formation of project budget control mode which is based on the new model can greatly promote effective communication between enterprise internal various professional departments and financial departments and combine the budget management and enterprise development strategy fully together in order to promote coordinated development revenue budget target and the strategic target of the enterprise. This paper takes Guangzhou Telecom Company as a case study. Based on introducing the necessity and feasibility of revenue budget management of project management, Guangzhou branch of China Telecom established the project budget control to collect income budget and meter the strategic goals. The enterprise developed a model which include business plan, budget and then to prepare accounts project reporting, project implementation, project analysis and project evaluation and project development process has a strong practical value. This paper analyzes the problems of the revenue budget management system and explores business in China Telecom revenue budget control mode based on project management. The innovation of this paper lies in the application of modern project management technology into an exploration of enterprise management. The paper puts forward a scheme of revenue budget control to combine the project management and budget control which can improve the efficiency of management in the industry of China telecom enterprise.

关 键 词： 项目化管理 收入预算管理 预算控制 电信企业

分 类 号： [F626.115]

领　　域： [经济管理]