中国网通全面预算管理研究

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1、中国网通全面預算管理斯究I8U7399責都叛許*秦大勞硕士学位论文论文题目：中国网通全面预算管理硏究系别：会计学院专业：会计学作者：王哲导师：傅晶教授完成日期：二零零五年三月中国网通全面預算管理斯究ResearchonCompleteBudgetManagementofChinaNetcomAbstractUndertheprincipleof"drawingtheoryfrompracticeandusingtheorytoguidepractice",theauthorofthisessayemploystheme

2、thodofcombiningtheorywithpracticeinanalysistofullyexpatiatethebasictheoryofcompletebudgetmanagementandproblemsexistinitsapplicationinenterprises'reality.Thisarticlealsopresentsrelevantcounteraieasures,inordertoequipdomesticenterpriseswithadvancedtheorysoastoimpr

3、ovetheircapabilityofcompetition.Whilehowtoproperlyapplytheguidingnotionofcompletebudgetmanagementtotheenterprisesisamatterofconcretemethodsandskills,theauthorbelievesthatbesidesemphasisonfiinctionandeffect,thepracticalapplicationofcompletebudgetmanagementinenter

4、prisesshouldbegivenprominenceaswell.Therefore,thisarticlefollowsathinkingpathasbelow：Firstofall，elucidatethemeaning,themethodandthemaincontentofthisresearchintheexordiumpart.Inthispart,theauthortalksaboutthebasictheoryofcompletebudgetmanagement,anddemonstratesth

5、eimportantpositionofcompletebudgetmanagementthroughgivingexactdefinitionofitsconceptandfunction.Moreover,therelativetheoreticalbaseandsystemofcontentarealsointroduced,astheyarehelpfu]forhavingageneralgraspoftiiesysteminfoofbudgetmanagement.Inthesecondplace,setfo

6、rththemultiplesupportingfactorsneededforsuccessful即plicationofbudgetmanagementbydiscussingthesystemofapplicationofcompletebudgettoenterprisesandtheguaranteeofitsimplementation.Then’introducetheconstructionofbudgetsystemsurroundingtheenterprise'sstrategy,stressin

7、gthenecessityofstrategyastheguidanceduringthecourseofcarryingoutabudget.Apointnoteworthyisthat,theideasofstrategyandstrategicmanagementhavepermeatedthroughoutthewholeessay;thethreesegmentsofmaking,implementingandevaluatingbudgetthemselvesembodytheideaofstrategic

8、management.Thisisanotherfocusoftheessaywhichtheauthorintendstocarryoutfurtherresearch.Finally,canyoutademonstrationstudyofChinaNetcom.Keywords:budget;completebudgetma