xxxx基建公司全面预算管理的现状分析.doc
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Abstract
At present, with the customer demand trend, diverse and personal information technology rapid development, the limitation of the traditional budget management is revealed. How to modify or innovation, to build and new environment of the budget management system has become an important subject in the theory and practice.
This paper will comprehensive budget management for research. In the Da Qing Fu Xing and infrastructure company as a case. From the theoretical overview, Da Qing Fu Xing and infrastructure company comprehensive budget management present situation and problems, countermeasures study and other aspects, hope from the typical cases, found in general and applicable experience, for the comprehensive budget management, especially in the overall budget group enterprise play a guiding role.
Keywords: Budget execution£» Comprehensive budget management£» limitations
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Õª Òª I
Abstract II
µÚ1Õ Ð÷ÂÛ 1
1.1 Ñо¿±³¾°¼°ÒâÒå 1
1.1.1Ñо¿±³¾° 1
1.1.2Ñо¿ÒâÒå 2
1.2 ¹úÄÚÍâÑо¿ÏÖ×´ 2
1.2.1¹úÍâÑо¿ÏÖ×´ 2
1.2.2¹úÄÚÑо¿ÏÖ×´ 3
1.3 Ñо¿·½·¨ 4
µÚ2Õ ԤËã¹ÜÀíµÄ»ù±¾ÀíÂÛ 5
2.1 È«ÃæÔ¤Ëã¹ÜÀíµÄ¸ÅÄîºÍÄÚÈÝ 5
2.1.1È«ÃæÔ¤Ëã¹ÜÀíµÄ¸ÅÄî 5
2.1.2È«ÃæÔ¤Ëã¹ÜÀíµÄÄÚÈÝ 5
2.2 È«ÃæÔ¤Ëã¹ÜÀíµÄÄ¿±êºÍÔÔò 7
2.2.1È«ÃæÔ¤Ëã¹ÜÀíµÄÄ¿±ê 7
2.2.2È«ÃæÔ¤Ëã¹ÜÀíµÄÔÔò 7
2.3 È«ÃæÔ¤Ëã¹ÜÀíµÄÌصã 8
2.4 È«ÃæÔ¤Ëã¹ÜÀíµÄģʽ 8
2.4.1×ÔÉ϶øϵÄģʽ 8
2.4.2×Ô϶øÉϵÄģʽ 9
2.4.3 ×ÔÉ϶øÏÂÓë×Ô϶øÉÏÏà½áºÏµÄÔ¤Ëã±àÖƳÌÐò 10
2.5 È«ÃæÔ¤Ëã¹ÜÀíµÄ³ÌÐòºÍ·½·¨ 10
2.5.1È«ÃæÔ¤Ëã¹ÜÀíµÄ³ÌÐò 10
2.5.2È«ÃæÔ¤Ëã¹ÜÀíµÄ·½·¨ 11
µÚ3Õ xx»ù½¨¹«Ë¾È«ÃæÔ¤Ëã¹ÜÀíµÄÏÖ×´·ÖÎö 12
3.1 xx»ù½¨¹«Ë¾Ô¤ËãÌåϵ 12
3.2 ÆóÒµÔ¤ËãÁ÷³Ì 13
3.3 Ô¤Ëã¹ÜÀíÄÚÈÝ 13
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3.5.2Ô¤Ëã±àÖÆ·½·¨ÓдýÌá¸ß 21
3.5.3 ȱÉÙÔ¤ËãµÄµ÷ÕûÓ뿼ÆÀÌåϵ 22
3.5.4 È«ÃæÔ¤ËãÓëÒµÎñ¿ØÖÆ´æÔڽϴóÆ«²î 23
3.5.5 Ô¤Ëã¹ÜÀíµÄÈ«ÃæÐÔ²»¹» 24
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4.1 ¼ÓÇ¿ÆóҵȫÃæÔ¤Ëã¹ÜÀíµÄ³ÖÐø¸Ä½ø 25
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ÆóÒµÔ¤Ëã¹ÜÀí·¢Õ¹Á˽ü°ÙÄ꣬ÓÉÓÚÔ¤Ëã¹ÜÀíÔںܴó³Ì¶ÈÉϽâ¾öÁË×éÖ¯¶ÔÍⲿÊг¡µÄÊÊÓ¦ÎÊÌâºÍ¶ÔÄÚ²¿×éÖ¯ÐÐΪµÄ¿ØÖÆÎÊÌ⣬ËùÒÔËüÔÚÆóÒµ×éÖ¯µÄ¹ÜÀíÖг¤ÆÚÕ¼¾ÝºËÐĵØλ¡£µ±Ç°£¬Ëæ׏˿ÍÐèÇóÇ÷Ïò¶àÑù»¯¡¢¸öÐÔ»¯£¬ÐÅÏ¢¼¼ÊõѸËÙ·¢Õ¹£¬Ïà¹Øѧ¿Æ֪ʶÔÚ²»¶Ï´´Ð£¬´«Í³Ô¤Ëã¹ÜÀíµÄ¾ÖÏÞÐÔÈÕ½¥ÏÔÏÖ£¬ÈçºÎ¶ÔÆä½øÐиÄÔì»ò´´Ð£¬ÖØй¹½¨Óëл·¾³ÏàÊÊÓ¦µÄÔ¤Ëã¹ÜÀíÌåϵÒѾ³ÉΪ°ÚÔÚÀíÂÛ½çºÍʵÎñ½çµÄÒ»¸öÖØÒª¿ÎÌâ¡£
±¾ÎÄÒÔxx»ù½¨¹«Ë¾×÷Ϊ°¸Àý¾ÍÈ«ÃæÔ¤Ëã¹ÜÀí½øÐÐÑо¿£¬´ÓÀíÂÛ×ÛÊö¡¢xx»ù½¨¹«Ë¾È«ÃæÔ¤Ëã¹ÜÀíÏÖ×´¼°ÎÊÌâ¡¢¶Ô²ßÑо¿µÈ²ãÃæ½øÐÐÑо¿£¬Ï£ÍûÄÜ´ÓµäÐÍ°¸Àýµ±ÖУ¬ÕÒµ½ÁËÆÕ±éÊÊÓõľÑ飬¶ÔÓÚÆóÒµµÄÈ«ÃæÔ¤Ëã¹ÜÀí£¬ÌرðÊǼ¯ÍÅÄÚÆóÒµµÄÈ«ÃæÔ¤ËãÆðµ½Ò»¶¨µÄÖ¸µ¼×÷Óá£
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Abstract
At present, with the customer demand trend, diverse and personal information technology rapid development, the limitation of the traditional budget management is revealed. How to modify or innovation, to build and new environment of the budget management system has become an important subject in the theory and practice.
This paper will comprehensive budget management for research. In the Da Qing Fu Xing and infrastructure company as a case. From the theoretical overview, Da Qing Fu Xing and infrastructure company comprehensive budget management present situation and problems, countermeasures study and other aspects, hope from the typical cases, found in general and applicable experience, for the comprehensive budget management, especially in the overall budget group enterprise play a guiding role.
Keywords: Budget execution£» Comprehensive budget management£» limitations
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Õª Òª I
Abstract II
µÚ1Õ Ð÷ÂÛ 1
1.1 Ñо¿±³¾°¼°ÒâÒå 1
1.1.1Ñо¿±³¾° 1
1.1.2Ñо¿ÒâÒå 2
1.2 ¹úÄÚÍâÑо¿ÏÖ×´ 2
1.2.1¹úÍâÑо¿ÏÖ×´ 2
1.2.2¹úÄÚÑо¿ÏÖ×´ 3
1.3 Ñо¿·½·¨ 4
µÚ2Õ ԤËã¹ÜÀíµÄ»ù±¾ÀíÂÛ 5
2.1 È«ÃæÔ¤Ëã¹ÜÀíµÄ¸ÅÄîºÍÄÚÈÝ 5
2.1.1È«ÃæÔ¤Ëã¹ÜÀíµÄ¸ÅÄî 5
2.1.2È«ÃæÔ¤Ëã¹ÜÀíµÄÄÚÈÝ 5
2.2 È«ÃæÔ¤Ëã¹ÜÀíµÄÄ¿±êºÍÔÔò 7
2.2.1È«ÃæÔ¤Ëã¹ÜÀíµÄÄ¿±ê 7
2.2.2È«ÃæÔ¤Ëã¹ÜÀíµÄÔÔò 7
2.3 È«ÃæÔ¤Ëã¹ÜÀíµÄÌصã 8
2.4 È«ÃæÔ¤Ëã¹ÜÀíµÄģʽ 8
2.4.1×ÔÉ϶øϵÄģʽ 8
2.4.2×Ô϶øÉϵÄģʽ 9
2.4.3 ×ÔÉ϶øÏÂÓë×Ô϶øÉÏÏà½áºÏµÄÔ¤Ëã±àÖƳÌÐò 10
2.5 È«ÃæÔ¤Ëã¹ÜÀíµÄ³ÌÐòºÍ·½·¨ 10
2.5.1È«ÃæÔ¤Ëã¹ÜÀíµÄ³ÌÐò 10
2.5.2È«ÃæÔ¤Ëã¹ÜÀíµÄ·½·¨ 11
µÚ3Õ xx»ù½¨¹«Ë¾È«ÃæÔ¤Ëã¹ÜÀíµÄÏÖ×´·ÖÎö 12
3.1 xx»ù½¨¹«Ë¾Ô¤ËãÌåϵ 12
3.2 ÆóÒµÔ¤ËãÁ÷³Ì 13
3.3 Ô¤Ëã¹ÜÀíÄÚÈÝ 13
3.4 Ô¤Ëã¹ÜÀíʵʩÇé¿ö 14
3.4.1ÊÕÈëÇé¿ö 14
3.4.2 ×@@ɱ¾Ö§³öÇé¿ö 15
3.4.3½á¹¹·ÖÎö 18
3.5 ¹«Ë¾Ô¤Ëã¹ÜÀíÖдæÔÚµÄÎÊÌâ 20
3.5.1Ô¤ËãµÄ±àÖƲ»¹æ·¶ 20
3.5.2Ô¤Ëã±àÖÆ·½·¨ÓдýÌá¸ß 21
3.5.3 ȱÉÙÔ¤ËãµÄµ÷ÕûÓ뿼ÆÀÌåϵ 22
3.5.4 È«ÃæÔ¤ËãÓëÒµÎñ¿ØÖÆ´æÔڽϴóÆ«²î 23
3.5.5 Ô¤Ëã¹ÜÀíµÄÈ«ÃæÐÔ²»¹» 24
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4.1 ¼ÓÇ¿ÆóҵȫÃæÔ¤Ëã¹ÜÀíµÄ³ÖÐø¸Ä½ø 25
4.2 ÍêÉÆÔ¤Ëã¹ÜÀíµÄ±àÖÆ·½·¨ 26
4.3 ÒÔÆóÒµÕ½ÂÔÄ¿±êΪÖÐÐÄÈ·¶¨Äê¶ÈÔ¤Ëã 27
4.3.1½¨Á¢Õ½ÂÔµ÷ÑлúÖÆ 27
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4.4 ÍêÉƼ¨Ð§¿¼ºËÌåϵ£¬·¢»Ó¼¤ÀøÓëÔ¼Êø×÷Óà 28
4.5 ½¡È«¹«Ë¾Ô¤Ëã¹ÜÀí×éÖ¯Ìåϵ 28
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