导　　师： 杨建辉

学科专业： 120202

授予学位： 硕士

作　　者： ;

机构地区： 华南理工大学

摘　　要： 全面预算管理作为对现代企业成熟与发展起过重大推动作用的管理系统,是企业内部管理控制的一种主要方法。这一方法自从上个世纪20年代在美国的通用电气、杜邦、通用汽车公司产生之后,很快就成了大型企业的标准作业程序。从最初的计划、协调,发展到现在的兼具控制、激励、评价等诸多功能的一种综合贯彻企业经营战略的管理工具,全面预算管理在企业内部控制中日益发挥核心作用。正如著名管理学家戴维·奥利所说的,全面预算管理是为数不多的几个能把企业的所有关键问题融合于一个体系之中的管理控制方法之一。 本文将运用所掌握的专业知识、相关理论以及在企业全面预算管理方面的一些管理经验,采用实证方法,通过对比国内外企业预算管理状况,以及对A电网公司预算管理现状的分析,针对其全面预算管理方面存在的问题,提出A电网公司全面预算管理方面的具体实施方案。 首先引用全面预算管理的相关理论,并描述其发展的历程。以现代全面预算管理理论依据,对全面预算管理理论进行探讨,并阐述全面预算管理的管理方式,结合国内外企业面预算管理现状,研究探讨电网公司全面预算管理模式的应用。 其次对A电网公司全面预算管理的背景与现状进行分析,并指出其存在的不足。再者根据全面预算管理理论和国内外先进的经验,提出A电网公司加强全面预算管理相应措施,旨在为A电网公司及类似的企业提供有效的、可供借鉴的全面预算管理模式,以促进企业提升战略管理能力、有效使用企业资源、提升有效管理经营风险的能力。 文章主要采用对比、举例、归纳等方法,结合供电企业的实际情况,对供电企业预算管理现状以及存在的问题进行研究分析,找出A电网公司预算管理问题所在,明确全面预算管理的基本思路、管理目标、及具体的管理措施。 Comprehensive budget management as the maturity and development of modern enterprises plays a significant role in promoting the management system, it is a main approach of internal management control. After General Electric, DuPont, General Motors being elected in the U.S.A since 20 years of last century, this approach soon became the standard operating procedures for large-scale enterprises. From the initial planning, coordination, development to the present both control, motivation, evaluation, and many other features of an integrated strategy for implementing business management tools, comprehensive budget management, internal control in enterprises play an increasingly central role. As the leading management scientists Daiwei.Aoli said, the overall budget management was one of the few companies able to integrate all the key issues in a system by one of the methods of management control. This article will use the available expertise, relevant theories and the management of enterprise-wide budget, a number of management experience, using empirical research methods, through the domestic and international practice of comprehensive budget management situation analysis, as well as A Power Grid Corporation study on the status of budget management for its overall budget management problems, combined with the actual situation and proposed a A Power Grid Corporation of overall budget management of the specific implementation of the measures. First, a comprehensive reference to the relevant budget management theory, and describe the course of its development. Overall budget of modern management theory based on the comprehensive budget management to explore the theory and described the comprehensive budget management, management style, combined with domestic and international comprehensive budget management research and practice status of research and discuss the power company's overall budget management applications. Secondly, A Power Grid Corporation of the overall budget management background and current situation analysis and point out its shortcomings. Moreover, under the comprehensive budget management theory and advanced experience, propose A Power Grid Company has strengthened its overall budget management of the corresponding measures, aimed at A Power Grid Company and similar companies to provide effective, to draw on the overall budget management model, in order to promote enterprises to enhance their strategic management capabilities, effective use of corporate resources to enhance the effective management of operational risks. Moreover, under the comprehensive budget management theory and advanced experience, propose A Power Grid Company has strengthened its overall budget management of the corresponding measures, aimed at A Power Grid Company and similar companies to provide effective, to draw on the overall budget management model, in order to promote enterprises to enhance their strategic management capabilities, effective use of corporate resources to enhance the effective management of operational risks.

关 键 词： 全面预算管理 预算准入 目标分解 预算制度 电网公司

分 类 号： [F406.72]

领　　域： [经济管理]