II D 水务公司全面预算管理问题研究 摘要 全面预算管理已经成为现代化企业不可或缺的重要管理模式。它通过业务、资金、 信息、人才的整合，明确适度的分权授权，战略驱动的业绩评价等，来实现企业的资源 合理配置并真实的反映出企业的实际需要，进而对作业协同、战略贯彻、经营现状与价 值增长等方面的最终决策提供支持。因此，深入分析 D 水务公司全面运算管理问题及原 因，提出一系列有针对性的完善对策，对于充分发挥全面预算管理的最大效用，实现 D 水务公司的经营目标，显得尤为必要。 论文通过分析和梳理 D 水务公司全面预算管理的现状，分析了 D 水务公司全面预 算管理中存在的问题，提出完善其全面预算管理的具体对策建议。论文介绍了选题背景、 研究目的和意义，国内外全面预算管理研究的主要文献及评价，论文的研究方法、主要 内容及框架。阐述了全面预算管理的基本理论，包括全面预算管理涵义、目标、内容以 及预算的编制方法。探讨了 D 水务公司概况及全面预算管理现状，首先对 D 水务公司 及全面预算管理现状进行了阐述，然后通过问卷调查的方式分析了 D 水务公司全面预算 管理存在的问题，主要包括全面预算管理全员参与意识不强、预算编制方法不科学、全 面预算管理执行与控制手段不到位、全面预算管理考核与评价体系不完善等问题，并进 一步分析产生上述问题的原因，为下一步提出完善建议提供依据。基于 D 水务公司全面 预算管理存在的问题，提出 D 水务公司全面预算管理的完善建议，主要包括夯实全面预 算管理工作基础、提高预算编制质量、加强全面预算管理执行与控制手段以及完善全面 预算管理考核与评价体系。以期通过上述研究，对 D 水务公司全面预算管理工作的完善 有所裨益。 关键词，D 水务公司；预算管理；全面预算管理；预算编制东北石油大学 MBA 学位论文 III Research on the comprehensive budget management of D water service company ABSTRACT Comprehensive budget management has become an indispensable management model for modern enterprises. Through the integration of business, capital, information and talents, it clearly defines appropriate decentralization and authorization, and strategically driven performance evaluation, etc., to realize the rational allocation of resources and truly reflect the actual needs of enterprises, and then to coordinate operations and implement strategies. Support for final decisions in terms of business status and value growth. Therefore, in-depth analysis of D water service company's comprehensive computing management problems and causes, and propose a series of targeted improvement measures, to fully play the full effect of comprehensive budget management, to achieve D water service company's business objectives, is particularly necessary. The paper analyzes and sorts out the current situation of D water service company's comprehensive budget management, analyzes the problems existing in D water service company's comprehensive budget management, and proposes specific countermeasures and suggestions for improving its comprehensive budget management. The paper introduces the background, research purposes and significance of the topic, the main literature and evaluation of comprehensive budget management research at home and abroad, the research methods, main content and framework of the thesis. Explain the basic theory of comprehensive budget management, including the meaning, objectives, content and budget preparation methods of comprehensive budget management.This paper discusses the general situation of D water service company and the status quo of comprehensive budget management. Firstly, it expounds the status of D water service company and comprehensive budget management, and then analyzes the problems of D water service company's comprehensive budget management through questionnaires, including comprehensive budget management. The participation of the staff is not strong, the budget preparation method is not scientific, the comprehensive budget management implementation and control methods are not in place, the comprehensive budget management assessment and evaluation system is not perfect, and further analyze the reasons for the above problems, and provide suggestions for the next step. Based on the problems existing in the comprehensive budget management of D water service company, the suggestions for the comprehensive budget management of DABSTRACT IV water service company are proposed, including the consolidation of the overall budget management work foundation, the improvement of budget preparation quality, the strengthening of comprehensive budget management execution and control methods, and the improvement of comprehensive budget management assessment and evaluation system. With the above research, it is beneficial to improve the comprehensive budget management work of D water service company. Key Words，D water service company; Budget management; Comprehensive budget management; Budget making东北石油大学 MBA 学位论文 V 目 录 摘要........................................................................................................................................II ABSTRACT..............................................................................................................................III 第 1 章 绪 论...........................................................................................................................1 1.1 研究背景、目的及意义...............................................................................................1 1.1.1 研究背景............................................................................................................1 1.1.2 研究目的及意义................................................................................................1 1.2 国内外研究述评...........................................................................................................2 1.2.1 国外研究综述....................................................................................................2 1.2.2 国内研究综述....................................................................................................3 1.2.3 国内外研究评价................................................................................................5 1.3 研究方法.......................................................................................................................5 1.3.1 文献研究法........................................................................................................5 1.3.2 归纳总结法........................................................................................................6 1.3.3 问卷调查法........................................................................................................6 1.4 论文主要内容及框架...................................................................................................6 1.4.1 主要内容............................................................................................................6 1.4.2 论文框架............................................................................................................6 第 2 章 相关理论概述...............................................................................................................8 2.1 全面预算管理涵义及目标...........................................................................................8 2.1.1 全面预算管理涵义............................................................................................8 2.1.2 全面预算管理目标............................................................................................8 2.2 全面预算管理内容.......................................................................................................9 2.2.1 经营预算............................................................................................................9 2.2.2 投资预算............................................................................................................9 2.2.3 财务预算..........................................................................................................10 2.3 全面预算管理工作流程.............................................................................................10 2.3.1 全面预算管理编制.......................................................................