要要要 全面预算管理最早出现在美国，它是一种管理会计方法，对企业管理效率的提升 有十分重要的促进作用。中国烟草行业一直十分重视企业的管理效率，希望通过全面 预算管理来提高企业管理效率。自2004年起经过十五年的发展、完善，逐步形成了 全面预算管理的框架。全面预算管理从无到有、从粗到细、从局部到全面的转变，为 烟草企业管理水平的提高提供了坚实的基础，各层企业管理者对全面预算管理的重要 性认识也逐步提高。 论文以全面预算管理为研究对象，主要包括以下六个部分：第一部分是绪论部 分，介绍了论文的背景、研究思路、研究方法以及研究意义。第二部分是理论分析， 主要对全面预算的含义以及特征进行分析，对相关的理论研究进行梳理和归纳。第三 部分是全面预算管理的发展现状以及问题研究：本章主要是对CD烟草公司的相关情 况进行说明，分析了全面预算管理实施的状况,从而推导出CD烟草公司全面预算管理 存在的问题。第四部分是具体到CD公司全面预算出现问题的原因及优化的可行性分 析。通过分析发现是由于下原因导致的:既有思想上对对全面预算管理的职能认识不 足，又有行业管理体制机制的局限；既存在缺乏预算管理专门人才现实原因，又与管 理手段上预算管理过程控制与有效监管的缺失有关。第五部分为优化总体思路及建 议，也是本文的重点所在：在客观分析承德烟草预算管理工的基础上，充分运用系统 化思想，吸收先进的管理理念与方法，结合管理工作实际，围绕预算管理工作形成完 整的预算优化指导思路。这就是“一系统四结合”，即建立系统化的预算工作体系，预 算工作与精益管理相结合、与质量管理体系相结合、与岗位绩效工资制相结合、与固 定资产管理相结合。在此基础上，我提出了七条全面预算管理优化建议与持续改进意 见。其中，预算执行过程预警模型的提出对于CD烟草公司来讲是一种新的理念方法， 值得进行实践。第六部分是对前文的总结，希望对CD烟草公司的预算管理体系进行 优化和完善，促进预算管理水平的提升。 关键字：CD烟草公司全面预算管理优化建议 预警模型 CD烟草公司全面预算管理研究 II ABSTRACTABSTRACTABSTRACTABSTRACT ComprehensivebudgetmanagementfirstappearedintheUnitedStates.Itsessence isamanagementaccountingmethod,whichplaysaveryimportantroleinpromotingthe improvementofenterprisemanagementefficiency.China'stobaccoindustryhasalways attachedgreatimportancetothemanagementefficiencyofenterprises,hopingtolaya foundationfortheoptimizationandimprovementofenterprisemanagementmodethrough comprehensivebudgetmanagement.Since2004afternearlyfifteenyearsofdevelopment, improve,andgraduallyformedaframeworkofcomprehensivebudgetmanagement.The comprehensivebudgetmanagementfromscratch,fromcoarsetofine,fromlocaltothe overalltransformation,providingasolidfoundationforraisingthelevelofenterprise management,theenterprisemanagerstotheimportanceofcomprehensivebudget managementawarenessgraduallyimprove. Thispapertakescomprehensivebudgetmanagementastheresearchobject,mainly includingthefollowingsixparts:thefirstpartistheintroduction,whichintroducesthe background,researchideas,researchmethodsandresearchsignificanceofthepaper.The secondpartistheoreticalanalysis,whichmainlyanalyzesthemeaningandcharacteristics ofcomprehensivebudget,andsortsoutandsummarizesrelevanttheoreticalresearches. Thethirdpartisthedevelopmentstatusandproblemresearchofcomprehensivebudget management.ThischaptermainlyexplainstherelevantsituationofCDtobaccocompany, analyzestheimplementationofcomprehensivebudgetmanagement,anddeducesthe existingproblemsofcomprehensivebudgetmanagementofCDtobaccocompany.The fourthpartisspecifictoCDcompanycomprehensivebudgetproblemsandoptimization feasibilityanalysis.Throughanalysis,itisfoundthatitiscausedbythefollowingreasons: lackofunderstandingofthefunctionofcomprehensivebudgetmanagementideologically, andthelimitationofindustrialmanagementsystemandmechanism;Therearenotonly practicalreasonsforthelackofbudgetmanagementprofessionals,butalsothelackof 河北地质大学硕士学位论文 III budgetmanagementprocesscontrolandeffectivesupervision.Thefifthpartistooptimize theoverallthinkingandSuggestions,whichisalsothekeyinnovationpointofthispaper: onthebasisoftheobjectiveanalysisofCDtobaccobudgetmanagement,makefulluseof systematicthinking,absorbadvancedmanagementideasandmethods,combinedwiththe actualmanagementwork,formacompletebudgetoptimizationguidancearoundthebudget managementwork.Thisisthe"onesystemandfourcombinations",namely,the establishmentofasystematicbudgetworksystem,whichcombinesbudgetworkwithlean management,qualitymanagementsystem,postperformancepaysystemandfixedassets management.Onthisbasis,IputforwardsevenSuggestionsforcomprehensivebudget managementoptimizationandcontinuousimprovement.Amongthem,theearlywarning modelofbudgetexecutionisanewconceptforCDtobaccocompanies,worthyofpractice. Thesixthpartisthesummaryoftheabove,hopingtooptimizeandimprovethebudget managementsystemofCDtobaccocompanyandpromotetheimprovementofbudget managementlevel. Keywords:CDtobaccocompany；comprehensivebudgetmanagement;optimization suggestion;theearlywarningmodel 河北地质大学硕士学位论文 V 目录 摘要.................................................................................................................................I ABSTRACT.............................................................................................................................I 第一章绪论...........................................................................................................................1 1.1研究背景...................................................................................................................1 1.2研究意义...................................................................................................................2 1.3研究思路及研究方法...............................................................................................2 1.3.1硏究思路.........................................................................................................2 1.3.2硏究方法.........................................................................................................3 1.4研究框架...................................................................................................................3 1.5文献综述...................................................................................................................3 1.3.1国外研究现状..................................................................................................5 1.3.2国内研究现状.................................................................................................5 1.3.1文献评述.........................................................................................................6 第二章相关理论介绍...........................................................................................................7 2.1全面预算管理概述...................................................................................................7 2.1.1全面预算管理的概念内涵.............................................................................7 2.1.2全面预算管理的主要内容.............................................................................7 2.1.3全面预算管理的基本特征.............................................................................8 2.1.4全面预算的编制方法.....................................................................................9 2.2全面预算管理的基本流程 .............................................................................10 2.2.1全面预算目标的制定...................................................................................10 2.2.2全面预算的编制...........................................................................................10 2.2.3全面预算管理的执行和控制.......................................................................11 2.2.4全面预算的分析和调节修整.......................................................................12 2.2.5全面预算管理的监督考评...........................................................................13 2.3全面预算管理的理论基础.....................................................................................14 2.3.1委托代理理论...............................................................................................14 2.3.2战略管理理论...............................................................................................14 2