全面预算管理在上市公司实施的现状及对策毕业论文.doc

毕业论文 （2010届） 全面预算管理在上市公司实施的现状及对策 摘 要 从上世纪20年代麦金西在预算管理一书中正式提出“预算管理”的概念开始，全面预算管理理论经过几十年的发展日趋成熟和完善。如今，全面预算管理作为一种现代企业管理手段，在企业管理中发挥着越来越重要的作用。 由于实行计划经济，上市公司在相当长时期内，只有“计划”没有“预算”这一概念，改革开放后，公司开始对预算及其管理有了一定的认识，并开始重视对预算的编制。但由于上市公司实行全面预算管理的时间还很短，致使在实施中存在不少的误区和问题，如何解决这些问题，已经成为这些上市公司亟待解决的问题。 本文分成四个部分：第一部分介绍了本文的研究背景，归纳了本文的研究意义。第二部分介绍了相关概念的理论界定以及全面预算管理的含义、分类及研究方法。第三部分通过研究上市公司实行全面预算管理的现状，得出全面预算管理与企业绩效的相关性。第四部分，通过研究指出上市公司全面预算管理存在的问题并提出对策。 关键词：Abstract From the 1920s Mckinsey formally proposed the concept of “Budget Management” in the book of budget management . Overall budget management theory had been matured and improved after decades of development . Now, overall budget management as a management means of modern enterprise , Playing an increasingly important role in the management of enterprise . Because of planning Practises Economic , In a fairly long period, Listed companies in province only had the concept of “plan” but had not “budget”. After the reform and opening policy , Company started have a certain recognization to budget and management and began to regard to attach importance to budgeting .As listed companies in province practise overall budget management for a short time ,lead to existing in many major traps and problems. How to solve these problems, Has become a exigent problem to these listed companies . This paper is divided into four parts :The first part introduces the research background and induces the research significance of this paper.The second part introduces correlative notion and the comprehensive sort and research method of overall budget management.The third part through researches the actuality of listed companies in province put in prictice overall budget management. Came to the relevance of overall budget management and organizational performance .The last part through indicates the problems in actualizing overall budget management of listed companies in province and to raise a point of countermeasure. Keywords: Listed Companies in Pro