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全面预算管理作为一种较为成熟的企业内部控制方法,在国外企业已经成为一种管理惯例。近20年来,随着经济体制改革的深入和我国企业集团化进程的加快,我国许多企业,尤其是许多大中型国有企业一直在积极试行和推进全面预算管理。原北京天鸿集团公司(以下简称天鸿集团)是北京市大型国有房地产企业集团,2003年下半年开始试行全面预算管理,实施不到两年的时间,取得了一定的成效,但还存在着一些问题。2005年10月,天鸿集团与城市开发集团开始实施合并重组,成立北京首都开发控股(集团)有限公司(以下简称首开集团),2006年初机构调整、人员调配、业务整合基本到位,新机构正式运转。作为首开集团五年规划的开局之年,2006年是首开集团全面建立新的体制、创建新的制度、推进新的调整、夯实企业管理基础的关键一年,因此,加强企业管理就成为首开集团面临的重要而紧迫课题之一。为此,首开集团决定以全面预算管理为主线,全面提升企业管理水平。本文在总结天鸿集团初步实践的基础上,结合首开集团的实际,探讨首开集团实施全面预算管理的有效对策,以达到充分发挥全面预算应有的作用、提升首开集团管理水平和管理效益的目的。
As a more mature internal control method, total budget management has become a management practice in foreign enterprises. In the recent 20 years, with the deepening of economic restructuring and the acceleration of the process of enterprise collectivization in our country, many Chinese enterprises, especially many large and medium-sized state-owned enterprises, have been actively piloting and advancing comprehensive budget management. The former Beijing Tianhong Group Co., Ltd. (hereinafter referred to Tianhong Group) is a large-scale state-owned real estate enterprise group in Beijing. Since the second half of 2003, a full-budget management trial has been put into effect and has been implemented for less than two years with some success. However, some problems. In October 2005, Tianhong Group and Urban Development Group started the merger and reorganization to set up Beijing Capital Development Holdings (Group) Co., Ltd. (hereinafter referred to as the First Group). In the beginning of 2006, institutional adjustment, staffing and business integration basically took place. The formal establishment of the new institution Run. As the opening year of the five-year plan of the first group, 2006 was the first year for the first group to establish a new system in an all-round way, create a new system, promote new adjustments and lay a solid foundation for enterprise management. Therefore, strengthening enterprise management became the first group One of the important and pressing issues facing us. To this end, the first group decided to take overall budget management as the main line, and comprehensively enhance the level of enterprise management. Based on the summary of the initial practice of Tianhong Group and the actual situation of the First Group, this article explores the effective measures to implement the overall budget management of the First Group in order to achieve the purpose of giving full play to the overall budget and enhancing the management level and management efficiency of the first group. .