企業(yè)預(yù)算管理理論體系及其在國有企業(yè)改革中的應(yīng)用.pdf

1、青島海洋大學(xué)碩士學(xué)位論文企業(yè)預(yù)算管理理論體系及其在國有企業(yè)改革中的應(yīng)用姓名：田耒申請學(xué)位級別：碩士專業(yè)：會計學(xué)指導(dǎo)教師：張世興2002.6.1TheTheoreticalSystemofCompanyBudgetManagementandItsApplicationintheInnovationofStateownCompaniesAbstractThisthesispointsoutthatbudgetmanagementiSthei

2、nevitablechoicesofdeepeningcompaniesreformationandmanagementfromtheangleoftherelationofplanandmarketinArticleIThenthethesisemphasizesonthebuildingofthebasictheoreticalframeworkofcompanybudgetmanagementincluding10parts，re

3、spectively：Budgetmanagementsgoal，Budgetmanagementsubjectandobjectsystem，nledesignofcirculationofbudgetmanagement，nlcdesignofbudgetmanagementorganizationsystemn搖designofmethodsystemofbudgetmanagement，Thedesignofsecuritysy

4、stemofbudgetmanagement，Themodedesignofbudgetmanagement，Theevaluationcriterionofbudgetmanagement，ThetermsandscopeofapplicationofbudgetmanagementTheinherentdefectsandprecautionsofbudgetmanagementInarticleII，thethesisemphas

5、izesontheapplicationofthecompanybudgetmanagementsystemintotheinnovationofstateowncompaniesFirstitclassifesstate—owncapitalintothreedifferenttypes，thatis，capitalforpolicies，capitalforservices，andcapitalforprofitsAndthisth

6、esisOnlystudiesthethirdtypeSecond，inordertostrengthentllemanagementofstate—owncapitalforprofitsthestate—owncapitaloperatingcompanybudgetmanagementsystemshouldbebuiltAccordingtothestate—owncapitaloperatingcompanybudgetman

7、agementsystem，thestate—owncapitaloperatingcompanyisinchargeofthebudgetestablishment，execution，supervision，assessment，rewardsandpunishmentsThird，astotheproblemofhowtoadvancetheprofitmakingstateowncapitalbudgetmanagementOn

8、themicroscope，thethesispointsoutthat，becauseoftheimportanceandparticularityofstateowncapitalinOUrcountry’Seconomiclirewhileapplyingthefral／leofbudgetmanagementtheoreticalsystemspecialattentionshouldbepaidtothecompOnentsw

9、hichbreakawayfromtheeraorviolatetlierequirementofthemarketeconomyInordertoaccomplish，severalkeypointsshouldbefollowed：budgetmanagementworkingastheongmofcompanyrnanagementmodes，organizationiunOVation，decentralizedmanageme

10、nt，useofadvancedanalyticalmethodsandtechnologicalmeans，andeffectivemeanstoensuretheimplementationofthebudgetKeyWOrds：BudgetManagementtheTheoreticalSystemofCompanyBudgetManagementtheBudgetManagementofClassifiedStateownCap