中金岭南全面预算管理现状诊断及优化策略研究

【作者】 石立刚；

【导师】 熊勇清；

【作者基本信息】 中南大学 ， 工商管理， 2011， 硕士

【摘要】 全面预算管理在现代企业管理中起着非常重要的作用。全面预算管理是企业合理配置资源的工具,是实现企业管理控制的工具,是企业实行绩效考核的基础,现代企业管理离不开全面预算管理。目前,有很多保险企业推行了全面预算管理制度,并取得了一定的成效,但仍然有相当一部分企业实施效果不理想。如何更好的发挥预算管理的作用,成为企业急待解决的问题。本文在分析中金岭南公司全面预算管理第一手资料的基础上,将理论与实践相结合,对中金岭南公司实行全面预算管理的现状进行了深入分析,指出了其存在的问题,并提出了相应的优化对策。文章共分为五个部分。第一部分是“绪论”,主要介绍了论文的研究背景、研究意义、国内外研究动态以及文章结构；第二部分为“全面预算管理的理论概述”,主要介绍了全面预算及全面预算管理的概念、特点、功能、内容；第三部分为“中金岭南全面预算管理的现状及问题研究”,介绍了中金岭南的概况,对中金岭南全面预算管理现状进行了分析,指出了存在的问题和不足；第四部分为“中金岭南全面预算管理的优化策略”,是本文的实践重点,主要从全面预算管理的实际运用方面入手,对如何优化全面预算管理,充分发挥预算管理职能,提出了具体的对策,从而更好的指导全面预算管理实践；第五部分是“结论”,在肯定全面预算管理作用的同时,对今后的学习研究进行了展望。更多还原

【Abstract】 Comprehensive budget management plays a very important role in modern enterprise management. It is a tool for the rational allocation of resources, and it is a tool for enterprise management and control, and it is the basis for Performance valuation enterprises. At Present, there are many insurance companies have implemented a comprehensive budget management system, and have achieved some results. However, there is still a considerable number of enterprises in the results are not ideal. How to better play the role of budget management has become urgent to solve business problems.Based on the analysis and diagnosis of ShenZhen ZhongJin LingNan Nonfemet CO. (NONFEMET) comprehensive budget management on the basis of first-hand information, combining the theory and practice, the article analyzes the status of implementation of a comprehensive budget management in NONFEMET, then pointed out its problems and puts forward the corresponding optimal strategies. The article is divided into five parts. The first Part is the’Introduction’, it mainly introduces the thesis writing background, meaning and ideas. The second Part,’A comprehensive overview of budget management theory’, describes the comprehensive budget management of the content, the basic principles and role. The third part is the’Comprehensive budget management Parities in NONFEMET’, it mainly analyzes the comprehensive budget management status of NONFEMET and Points out the Problems and deficiencies. The fourth Part is the’Comprehensive Budget Management Optimization of Countermeasures in NONFEMET’, it is the focus of this article, mainly from the Practical application of a comprehensive budget management to start against right how to optimize the comprehensive budget management, and how to give full Play to the budget management functions of the Problem, it Put forward specific measures to better guide comprehensive budget management Parities. The fifth Part is the’Conclusion’, in affirming the role of Comprehensive budget management, while its application in the enterprise is prospected.更多还原