兰州大学机构库 >管理学院
深圳TJV LNG公司全面预算管理改进研究
Alternative TitleResearch on Shenzhen TJV LNG Comprehensive Budget Management System Improving
吕兴建
Thesis Advisor张涛
2018-05-31
Degree Grantor兰州大学
Place of Conferral兰州
Degree Name硕士
Keyword全面预算管理 深圳TJV LNG 改进研究
Abstract

深圳TJV LNG公司位于深圳,主要面向华南地区批发及零售天然气。作为华南地区重要的能源供应商,公司不仅为股东带来了丰厚的利润回报,也对政府、客户、居民等利益相关方作出了巨大的贡献,包括彻底改善珠三角地区能源供给结构,减少温室气体及有害气体的排放,为珠三角地区重新找回了蓝天白云,为工业及城市居民用户稳定提供价格低廉的清洁燃气、并带动了国内液化天然气行业的蓬勃发展等等。

全面预算管理为公司非常重要的管理手段之一,在公司成立之初就得到了引进实施并在所有的部门中留下了坚实的烙印。但是随着国家经济的发展,经济全球化的推进,国家政策的完善,政府机构管理水平的提升,以及国家多气源战略带来的竞争格局的形成,公司全面预算管理存在的问题逐渐凸显,并影响到了公司的长期生存能力和竞争能力。如何改进和提升公司全面预算管理水平,成为摆在公司管理层尤其是财务部门的难题,为此,我进行了专项的研究。

首先,论文描述了行业背景、实行全面预算管理的意义,以及研究方法。其次,分析全面预算管理相关理论,包括全面预算管理的编制、上报审批、下发执行、过程分析控制、绩效考核等所有环节。再次,客观梳理分析了公司全面预算管理现状,存在的优势及不足。然后针对公司的客观情况提出优化改进意见及措施,包括管理架构的优化调整,政策流程的修改,全面预算编制、审批、执行、控制、考核,软硬件系统等所有环节。最后,为保障全面预算管理改进研究项目的顺利实施,建议成立以公司高管挂帅的改进项目团队,辅以一定的奖惩措施,强化该专项项目对部门绩效和个人绩效的影响。

Other Abstract

Shenzhen TJV LNG Company (The company) registered in Shenzhen, and sale LNG to South China region. As an important energy supplier to the Pearl River Delta,  we not only brought huge profits for shareholders, but also made a great contribution to the government, customers, residents and other stakeholders, including improved the structure of energy supply in the Pearl River Delta region, reduced greenhouse gas and harmful gas emissions, helped the Pearl River Delta area to get back the blue sky and white clouds, provided clean and low price energy for the industry and city residents and leaded quick development of domestic LNG industry, and so on.

Comprehensive budget management is one of the most important management tools of the company. It was introduced and implemented at the beginning of the company's establishment and left a solid mark in all sectors. But with the development of national economy, economic globalization, the promotion of the related national policy, the formation of multi LNG source strategy and the competition comes with the strategy, the defects and deficiencies of our comprehensive budget management system gradually appeared, and will even heavily impact to the company's long-term survival ability and competition ability. How to improve and enhance the company's comprehensive budget management level has become a problem for management team, especially the financial department. For this reason, I did such a special research.

Firstly, thesis described the background of the industry, the significance of the implementation of the comprehensive budget management, and the research methods.Secondly, we analyzed the related theories of comprehensive budget management, including the budget preparing, reporting, approving, implementing, process controlling, performance managing and so on.Thirdly, we analyzed the present situation of our comprehensive budget management system, including the advantages and disadvantages. Then, raised our suggestions according to the present situation of the company, the suggestions including optimization of org-chart; reviewing of Policy & Process; budget preparing, approving, executing, controlling; software and hardware system upgrading and so on.Finally, to ensure the smooth implementation of comprehensive budget management improvement project, propose to set up a project team, CFO is suggested to be the team leader, and give some special incentive measures to this project, both on department and individual.

URL查看原文
Language中文
Document Type学位论文
Identifierhttp://ir.lzu.edu.cn/handle/262010/206833
Collection管理学院
Recommended Citation
GB/T 7714
吕兴建. 深圳TJV LNG公司全面预算管理改进研究[D]. 兰州. 兰州大学,2018.
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