中国地质大学长城学院本科毕业论文题目全面预算管理在东方电气新能源公司的应用研究院别经济学院专业会计学学生姓名闫燮学号013130824指导教师高祥职称讲师2017年4月30日全面预算管理在东方电气新能源公司的应用研究摘要市场经济体制的变化已经改变了市场环境，为了适应逐渐激烈的市场竞争，完善企业内部组织形式及管理方式就成为了企业重要的改变方向。综合预算管理是对内部管理控制方法整合的计划、协调、控制、评价和激励机制，是企业内部控制的有效方法之一。并且随着国家政策及制度的推行，越来越多的企业将全面预算管理作为促进企业实现战略目标的一项重要工作。本文通过引入全面预算管理的内涵和作用，探究全面预算管理与内部控制的关系，根据企业发展的现状，分析企业在全面预算管理实施时遇到的实际问题，如采购预算和成本预算较为粗放、重大投资的事前安排不完整、预算控制在预算执行中的作用很少，预算不作为评价标准和依据，最后讨论了完善的措施，提出了改进的对策，使东方电气新能源的全面预算管理体系能进一步完善，从而促进企业战略目标的实现。关键词：全面预算管理；改进对策；内部控制ABSTRACTThechangingofmarketeconomicsystem,themarketenvironmentalsomaketheenterprisefacedhaschangedsignificantly.Inordertoadapttotheincreasinglyfiercemarketcompetition,improvetheenterpriseinternalorganizationformandmanagementmodehasbecomeanenterpriseimportantchangedirection.Comprehensivebudgetmanagementistoplan,coordinate,control,evaluateandmotivatesettingasoneofakindofinternalmanagementcontrolmethod,isoneoftheimportantmeansofimplementinginternalcontrol,enterpriseandwiththeimplementationofthestatepolicyandsystem,moreandmoreenterpriseswillbecomprehensivebudgetmanagementasanimportanttopromoteenterprisestoachievestrategicobjectives.Thispaperisdividedintofourparts,mainlythroughtheintroductionofthesignificanceandfunctionofcomprehensivebudgetmanagement,toexploretherelationshipbetweencomprehensivebudgetmanagementandinternalcontrol,accordingtothepresentsituationoftheenterprisedevelopment,analysisofenterpriseinthepracticalproblemsencounteredintheprocessofcomprehensivebudgetmanagementimplementation,suchaspurchasingbudgetandcostbudgetisrelativelyextensive,significantinvestmentinadvancetoarrangeincompletefunctionstocontrolthebudgetexecution,budgetparticipationrarely,budgetisnotasevaluationstandardandbasis,andsoon,finallydiscussesperfectmeasures,putforwardcountermeasuresforimprovement,andmakesthedongfangnewenergycomprehensivebudgetmanagementsystemtofurtherimprove,promotetherealizationofenterprise’sstrategicobjectives.Keywords:Comprehensivebudgetmanagement;Internalcontrol;Improv