【正文】 I 摘 要 預(yù)算是以數(shù)字計(jì)量的企業(yè)一定時(shí)期內(nèi)經(jīng)營(yíng)活動(dòng)的計(jì)劃。隨著經(jīng)濟(jì)的發(fā)展，預(yù)算管理理論也不斷進(jìn)步，形成了全面預(yù)算管理理論。全面預(yù)算管理是提高企業(yè)管理水平及國(guó)際競(jìng)爭(zhēng)力的管理機(jī)制之一，是建立與完善現(xiàn)代企業(yè)制度的重要組成部分。 現(xiàn)在，全面預(yù)算管理理論又用作指導(dǎo)企業(yè)經(jīng)營(yíng)管理的工具，在市場(chǎng)經(jīng)濟(jì)發(fā)達(dá)的西方國(guó)家，幾乎所有的企業(yè)都在實(shí)行全面預(yù)算管理，很多跨國(guó)公司都以全面預(yù)算作為企業(yè)管理控制的工具和業(yè)績(jī)?cè)u(píng)價(jià)的依據(jù)。雖然全面預(yù)算管理理論與方法已經(jīng)很完善，并且在西方國(guó)家企業(yè)實(shí)踐中也得到了很好的效果，但是在指導(dǎo)我國(guó)企業(yè)實(shí)踐工作中還 存在許多問題，主要集中在預(yù)算的編制、控制、預(yù)算目標(biāo)的確定以及機(jī)構(gòu)制度的建立方面。 本文揭示了全面預(yù)算管理在七煤集團(tuán)應(yīng)用中存在的問題，并分析其根源，提出解決的對(duì)策，以提高企業(yè)的經(jīng)濟(jì)效益，增強(qiáng)企業(yè)的競(jìng)爭(zhēng)力。 【關(guān)鍵詞】 七煤集團(tuán) 全面預(yù)算管理 預(yù)算編制 II Abstact The budget is the business activities in the digital measurement of enterprise in a certain period plan. With the development of economy, the theory of budget management has been progress, formed a prehensive budget management theory. Comprehensive budget management is one of the mechanism of management to improve the management level and the international petitiveness of enterprises, establish and improve the modern enterprise system is an important part of. Now, the prehensive budget management theory and as a guidance for enterprise management tools, in western countries, almost all of the enterprises in the implementation of a prehensive budget management, many MultiNational Corporation have to budget as an evaluation tool and enterprise performance management control basis. Although the theory and method of the prehensive budget management has very perfect, and got very good effect in the enterprises in western countries in practice, but there are still many problems in the practice of enterprises in our country work, mainly in the establishment of budget preparation, budget control, goal setting and mechanism system. This paper reveals the prehensive budget management in the seven group problems in application, and analyzes the causes, puts forward some countermeasures, to improve the economic efficiency of enterprises, enhance the petitiveness of enterprises. Key words qimei group Comprehensive budget management budgeting 目 錄 摘 要 ....................................................................................................................... I Abstact...................................................................................................................... II 第 1章 緒 論 ........................................................................................................ 1 選題背景 .................................................................................................... 1 研究目的和意義及方法 ............................................................................ 2 研究目的 .......................................................................................... 2 研究意義 .......................................................................................... 2 研究方法 .......................................................................................... 3 國(guó)內(nèi)外研究現(xiàn)狀 ........................................................................................ 4 國(guó)內(nèi)研究現(xiàn)狀 .................................................................................. 4 國(guó)外研究現(xiàn)狀 .................................................................................. 4 第 2章 全面預(yù)算管理相關(guān)理論的概述 ................................................................ 6 全面預(yù)算管理的概念 ................................................................................ 6 全面預(yù)算管理的編制原則及依據(jù) ............................................................ 6 全面預(yù)算管理的編制原則 .............................................................. 6 全面預(yù)算管理的編制依據(jù) .............................................................. 7 全面預(yù)算管理的目的 ................................................................................ 7 全面預(yù)算管理的執(zhí)行控制 ........................................................................ 8 第 3章 七煤集團(tuán)的概況分析 ................................................................................ 9 企業(yè)簡(jiǎn)介 .................................................................................................... 9 七煤集團(tuán)全面預(yù)算管理現(xiàn)狀 .................................................................... 9 第 4章 七煤集團(tuán)對(duì)全面預(yù)算管理的問題研究分析 ...........................................11 對(duì)全面預(yù)算管理缺乏科學(xué)的認(rèn)識(shí) ...........................................................11 沒有做到全員參與 .........................................................................11 沒有做到全方位編制 .....................................................................11 沒有做到全過程控制 .....................................................................11 預(yù)算編制不科學(xué) 且 不合理 ...................................................................... 12 預(yù)算編制程序過于集權(quán)且缺少民主溝