全面预算制度预算体系

本科论文摘 要随着我国经济的发展，企业之间的竞争逐渐加剧，不断有企业被淘汰，也有新的企业崛起，在中国加入世界贸易组织后，经济全球化对企业的要求也随之提高，加剧了企业之间的竞争。为了生存，企业只能结合时代潮流不断发展提升自身实力，在企业管理中，全面预算制度一作为核心因素存在着，同时也是企业财务管理的重要组成部分。我们不得不承认，全面预算制度为公司实现最终的战略目标发挥着重要作用，同时也不断提升企业的核心竞争力。本文首先简述国内外预算管理的研究现状，介绍国内外学者为其发展做出的努力。然后通过对宝钢集团的调研，对公司预算管理过程中存在的问题进行分析研究剖析其原因，并且依据宝钢集团的具体特点，提出改善预算管理制度的建议，而且对体系内部的职能指标等做出具体的描述。关键词：预算管理，全面预算制度，预算体系本科论文AbstractWith the development of China's economy, the competition among enterprises is gradually intensifying, and more and more enterprises have been eliminated， and some new ones have risen. After China's entry into the World Trade Organization, the requirement of economic globalization for enterprises is also increasing, which intensifies the competition among enterprises. In order to survive, enterprises can only combine with the trend of the times to improve their own strength, in the enterprise management, the overall budget system as a core factor exists, but also an important part of enterprise financial management. We have to admit that the overall budget system for the company to achieve the ultimate strategic objectives play an important role, but also constantly enhance the core competitiveness of enterprises.Firstly, this paper briefly introduces the Research Status of budget management at home and abroad, and introduces the efforts made by domestic and foreign scholars for its development. Then through the investigation of Baosteel Group Corporation, the problems in the process of the compan...