中国电信全面预算管理操作实施手册（讨论稿）二○○三年目录第一章战略规划、全面预算与绩效管理的关系.....................................7第一节战略规划、全面预算与绩效管理关系图..................................7第二节全面预算的概念、目的及作用................................................111.全面预算的概念.................................................................112.全面预算的目的及作用.....................................................12第三节全面预算的组成部分................................................................16第二章全面预算管理体系的组织架构与职责分工...............................18第一节组织架构的总体设置与机构定位............................................18第二节决策机构....................................................................................18第二节决策机构....................................................................................191.组成部门.............................................................................192.组成人员.............................................................................193.预算管理主要职责.............................................................194.流入/流出表单或信息........................................................21第三节常设执行机构............................................................................241.组成部门.............................................................................242.预算管理主要职责.............................................................243.流入/流出表单或信息........................................................27第四节执行机构....................................................................................301.组成部门.............................................................................302.销售部门.............................................................................303.营销部门.............................................................................354.固定资产投资部门.............................................................395.运行维护部门.....................................................................436.战略规划部门.....................................................................467.人力资源部门.....................................................................508.行政部门.............................................................................54第三章全面预算管理流程操作说明.......................................................59第一节战略目标确定............................................................................591.范围.....................................................................................592.控制目标.............................................................................593.主要控制点.........................................................................594.特定政策.............................................................................605.涉及部门.............................................................................616.流程说明.............................................................................61第四章公司与部门运作计划...................................................................67第一节运作计划的概念........................................................................67第二节公司年度运作计划..................................
