企业集团全面预算管理探讨--兼论沪东造船集团全面预算管理的探索和实践

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1、AnApproachonMasterBudgetControloftheCorporationinChina————AndontheExplorationandthePracticeofHudongShipbuildingGroup(Abstract)MasterBudget，coveringalltheproducingandoperatingactivitiesofthecorporationinacertainperiodoftime，isacomprehensiveandsystematiconewhoseimplemen

2、tationwillenablethecorporationtoprogramandcontrolallitseconomicactivities，whichwillfurtherensurethesuccessfulfulfillmentofitsfixedtarget．Thisthesisexpoundsthebasictheory,themethodandthepracticeinHudongShipbuildingGroupoftheMasterBudgetControltoillustratethatitisareali

3、sticaswellaseffectivewayforacorporationtoimproveitseconomicbenefits．Andthethesisconsistsofsixchaptersasfollows：Chapter1introducesthebasictheoryoftheMasterBudgetControl，mainlyonitsbasicconcept，characteristics，functionsanditstheoreticalbasis．Chapter11isinvolvedintheesta

4、blishmentofaneffectivemechanismtocarryoutMasterBudgetControl，concentratingonthemechanismofadministrativestructure，internalcontrol，personnelsystem，incentiveandrestrictivesystemandauditingsupervision，etc．Chapter111，themostimportantpartofMasterBudgetControl，isthediscussi

5、onaboutthebudgeting．Itinvolvestheclassification，stepsandthepracticalmethodofbudget．ChapterIVtalksabouttheachievementsevaluationbyusingflexiblebudget，mainlyabouthowtocheckthebudgetagainstitsresultbyanalyzingvariance，exploringreasonsandreasonablyapplyingtheexpectedachie

6、vementsstandard，which，infact，istheapplicationofstandardcostingandta昭etcostingtopromoteaneffectiveimplementationofbudgetcontrolChapterVpresentsitsreaderstheexampleofHudongShipbuildingGroup，mainlyitspracticeanditsexploration．Intheslumpshipmarket，bothinternationallyanddo

7、mestically,1ludongShipbuildingGrouphaskeptitsopermiondevelopingsmoothlyandachievedgreatSuccessbyadoptingMasterBudget，withitsemphasislayingontargetcostingincostbudget．Whiledoingthis，thethesisdoesnotskipovertheproblemsanddifficultiesencounteredinthecourseoftheimplementa

8、tionofMasterBudgetContr01．ChapterVIservesastheconclusionbybrieflysummarizingthemainideasofthefivechaptersmentionedabove．KeyW