全面預(yù)算管理在地方鐵路運(yùn)輸企業(yè)的應(yīng)用研究.pdf

1、授予單位代碼：學(xué)號(hào)或申請(qǐng)?zhí)枺好芗?jí)：鄭州大學(xué)碩士學(xué)位論文論文題目：作者姓名：學(xué)科門類：專業(yè)名稱：導(dǎo)師姓名、職稱：10459全面預(yù)算管理在地方鐵路運(yùn)輸企業(yè)的應(yīng)用研究汪耿超管理學(xué)工商管理碩士黃慧敏副教授二零零七年五月AbstractThecomprehensivebudgetmanagementisal【indofmanagementmethodwhichmakeseffectiveintegrationfortheoperation，cap

2、ital，information，personnelandotherresourcestakingtheenterprisestrategyasguideandoperationobjectiveascenterandthroughaseriesofactivitiessuch鶴budgetcompilation，implementation，control，examinationandevaluationandexcitationto

3、enhancethemanagementefficiencyandrealizethemaximumvalueoftheenterpriseAsoneoftheaccumulativeexperiencesofthesuccessfulenterprisesofthedevelopedcountries，theimplementationofthecomprehensivebudgetmanagementhaSbecometheimpo

4、rtantmarkofmaturationofpresententerprisesHowevertherearemanyproblemsduringthepracticeinChinaThemosteminentphenomenonisthatthebudgetmanagementisfocusedonform，whichiscausedbythelackoftheoperabilityofthebudgetmanagementmode

5、Forthisreason，itisurgenttoestablishacomprehensivebudgetmanagementmodewhichisadaptabletotheneedoflocalrailwaycombiningthepracticalsituationofthetransportenterprisesoflocalrailwayandapplyingthemethodsthatthespecificationan

6、alysiscombineswiththedemonstrationanalysisandthequalitativeanalysiscombineswiththequantitativeanalysistopropeltheapplicationanddevelopmentofthecomprehensivebudgetmanagementintheenterprisesofChinaItisnecessaryforthelocalr

7、ailwaytransportenterprisestoimplementthecomprehensivebudgetmanagement，whichisnotonlydeterminedbythenatureandthefeatureofthecomprehensivebudgetmanagement，butalsotheurgentrequirementforenhancingthemanagementefficiencyofthe

8、localrailwaytransportenterprisescurrently111ecomprehensivebudgetmanagementmodeoftheexistingenterprisesinChinahascertainapplicabilitythroughpracticeanddevelopment，butithaScertaindefectThereforeitisproposedtoimplementtheco

9、mprehensivebudgetmanagementmodefromtheviewofsystemtheoryandstrategyandaccordingtothepresentsituationoflocalrailwaytransportenterprisesofChinaitmainlyincludestheresourceintegrationsubsystem，budgetcompilationrunningsubsyst

10、em，budgetanalysiscontrolsubsystemandbudgetexaminationandevaluationandexcitationsubsystembasedonthestrategyitalsoCanbedividedintonineblocksconcretelyieoperationflowreconstruction，compilation，implementation，mcteragesupervi