石油全面预算管理执行研究

1硕士研究生论文陕西延长石油全面预算管理执行研究姓名:学号:指导教师:2012．102摘要随着企业规模的扩大和竞争的加剧，企业管理要求向整合管理和精细化方向转变。实行全面预算管理，可以有效整合企业资源，降低成本费用，获取总成本领先优势，有利于培养企业核心竞争力。如何正确认识全面预算管理，建立一套符合本企业实际的全面预算管理体系，是做好企业预算管理工作的关键。本文通过对全面预算管理理论的阐述，针对延长石油目前预算管理现状，客观分析了延长石油全面预算管理实践中存在的主要问题和原因，并结合延长石油的实际，着重从预算的编制、控制、协调和考评几个方面，建立和完善自身的全面预算管理体系。本文在全面预算管理执行研究的内容安排上分为四个部分。第一部分，主要论述全面预算管理的内涵、全面预算管理的特征及预算管理的内容和职能，为分析延长石油全面预算管理作一理论支撑，并在此基础上，提出延长石油实施全面预算管理的必要性；第二部分，通过对延长石油全面预算管理现状的分析，综合评价了延长石油全面预算管理存在的问题及制约因素，为延长石油全面预算管理体系的构建作好铺垫；第三部分，从预算管理体系的执行机构、预算目标，推行、以及先进的信息化软件的引进提出该公司全面预算管理体系的总体设计思路，引入流程分析的方法，力图为延长石油有效实施全面预算管理提供参考；第四部分，在以上各章研究的基础上，对该公司全面预算管理体系实施的效果进行保障新建议，，为保证全面预算管理体系实施的效果，从过程和文化两个方面提出该公司实施全面预算管理体系的建议。关键词:全面预算管理，预算管理体系，延长石油3AbstractWiththeexpansionofbusinessscaleandincreasedcompetition,corporategovernancerequirementsshifttowardsintegratedmanagementandfine.Implementationofacomprehensivebudgetmanagement,effectiveintegrationofenterpriseresources,reducecosts,toobtainthetotalcostoflead,tocultivatethecorecompetitivenessofenterprises.Howtocorrectlyunderstandtheoverallbudgetmanagement,toestablishacomprehensivebudgetmanagementsysteminlinewiththeactual,isthekeytodotheworkofcorporatebudgetmanagement.Inthispaper,theelaborationofacomprehensivebudgetmanagementtheory,objectiveanalysisofthemainproblemsinYanchangPetroleum(Group)theoverallbudgetmanagementpracticesandreasonsforYanchangPetroleum(Group)inthecurrentbudgetmanagementstatus,combinedwiththeactualextensionoftheoil,focusonbudgetpreparation,control,coordinationandevaluationaspects,andestablishandimprovetheirownoverallbudgetmanagementsystem.Inthispaper,thecontentsofthearrangementsforimplementationoftheoverallbudgetmanagementisdividedintofourparts.Thefirstpartdiscussestheconnotationoftheoverallbudgetmanagement,thecharacteristicsoftheoverallbudgetmanagementandbudgetmanagement,andfunctionsforatheoreticalsupportfortheanalysisofYanchangPetroleum(Group)theoverallbudgetmanagement,andonthisbasis,anextensionoftheoiltotheimplementationoftheoverallbudgetmanagementnecessity;Thesecondpartoftheextensionoftheoverallbudgetmanagementofoilstatusquoanalysis,comprehensiveevaluationoftheextensionofoiloverallbudgetmanagementproblemsandconstraints,wellpavethewayforYanchangPetroleum(Group)theoverallbudgetmanagementsystem;Thethirdpart,fromtheexecutivebodyofthebudgetmanagementsystem,budgetobjectives,andpromotion,aswellasadvancedinformationtechnologysoftwaretointroducetheproposedoveralldesignoftheoverallbudgetmanagementsystem,theintroductionofthemethodofprocessanalysis,tryingtoextendtheoil-effectiveimplementationofacomprehensivebudgetmanagementtoprovideinformation;Thefourthpart,onthebasisofthestudyinthechaptersabove,theeffectoftheimplementationofthecompany'soverallbudgetmanagementsystemtoprotectthenewproposal,4inordertoensuretheeffectoftheimplementationoftheoverallbudgetmanagementsystem,theimplementationofthecompanyintermsofboththeprocessandculturetherecommendationsoftheoverallbudgetmanagementsystem.Keywords:comprehensivebudgetmanagement,budgetmanagementsystem,YanchangPetroleum(Group)5目录第一章绪论.................................................................71.1研究背景............................................................................................................................71.2选题目的与意义...............................................................................................................8第二章文献评论..............................................................92.1文献综述............................................................................................................................92.2理论文献回顾..................................................................................................................122.3本文的创新点.................................................................................................................18第三章研究方法与设计.......................................................193.1研究对象和取样...........................................................................................................193.2研究方法与设计...........................................................................................................203.3研究工具.......................................................................................................................203.4资料处理及统计方法...................................................................................................203.5研究步骤.....................................................................................................................21第四章案例企业现状分析.....................................................224.1案例企业背景简介.........................................................................................................224.1.1公司发展概况..................................................224.1.2延长石油股份有限公司近年财务分析..............................244.2、预算执行现状...............................................................................................................264.2.1集团今年财务执行..............................................264.2.2公司预算执行组织现状..........................................274.2.3公司预算执行体