我国国有企业预算管理有效执行研究——以A企业为例.pdf

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1、AbstractAbstractComprehensivebudgetmanagementisascientificandreliableenterprisemanag-ementtoolsthatoriginatedfromwesterncountries.Ithasbeenactivelyintroducedin-toourcountry’senterprisemanagementmodeandapartoftheenterprisesmakefulluseofcomprehensivebudgetmanag

2、ementreasonablyandachievegoodresults.But,formostChinesecompanies,thecomprehensivebudgetmanagementisstillanewfield,manyenterpriseshavesomemistakesontheunderstandingandapplication.Sincere-formandopeningup,thereformofstate-ownedenterpriseshasalsoundergoneafewtim

3、estoadapttothedevelopmentofmarketeconomy,althoughthepartofthestate-ownedenterpriseshaveimplementedcomprehensivebudgetmanagementandachievedgoodresults,therearestillsomeeffectisnotidealandevennoestablishmentofcomprehensivebudgetmanagementsystem.So,theresearchof

4、thisarticleisbasedontheanalysisofstate-ownedenterprisestoimplementthewidespreadproblemsofbudgetmanagementandfocusonhowtoimprovethebudgetmanagementenforcement.Finallyputforwardeffectivewaystoimplementthebudgetmanagementcountermeasuresbriefly.Inthisstudy,state-

5、ownedenterprisesareactivelyintroducecomprehensivebudgetmanagementmodetoimproveenterprisemanagementlevelandrealizeselfvaluenow.Comparedwiththenormalenterprises,state-ownedenterprisesshowthepropertyrights,politicalandorganizationalstructurecharacteristic.Duetot

6、hecharacteristicswilleffectiveimplementationofthebudgetmanagementofstate-ownedenterpriseshaveaprofoundimpact.Byanalyzingastate-ownedenterprise’sbudgetmanagementexecutionproblemstofindeffectiveexecutiontoimprovebudget.Thelastpartisafterthecountermeasuresrelate

7、dtoimprovethebudgetexecution.Throughthisstudy,inrecentyears,oneofthemostlackofeffectiveistheimplementationofthebudgetmanagement.Ifthestate-ownedenterprisespaymoreattentiontoimplementthebudgetmanagementmode,theywillgreatlyenhancethefeasibilityofthebudgetimplem

8、entation,andalsocanimportantsignificanceoftheenterprise’sdevelopment.KeyWords：comprehensivebudget;state-ownedenterprises;effectiveimplementation-II-目录目录第一章导论..............................