本科论文摘要随着我国经济的发展，企业之间的竞争逐渐加剧，不断有企业被淘汰，也有新的企业崛起，在中国加入世界贸易组织后，经济全球化对企业的要求也随之提高，加剧了企业之间的竞争。为了生存，企业只能结合时代潮流不断发展提升自身实力，在企业管理中，全面预算制度一作为核心因素存在着，同时也是企业财务管理的重要组成部分。我们不得不承认，全面预算制度为公司实现最终的战略目标发挥着重要作用，同时也不断提升企业的核心竞争力。本文首先简述国内外预算管理的研究现状，介绍国内外学者为其发展做出的努力。然后通过对宝钢集团的调研，对公司预算管理过程中存在的问题进行分析研究剖析其原因，并且依据宝钢集团的具体特点，提出改善预算管理制度的建议，而且对体系内部的职能指标等做出具体的描述。关键词：预算管理，全面预算制度，预算体系本科论文AbstractWiththedevelopmentofChina'seconomy,thecompetitionamongenterprisesisgraduallyintensifying,andmoreandmoreenterpriseshavebeeneliminated，andsomenewoneshaverisen.AfterChina'sentryintotheWorldTradeOrganization,therequirementofeconomicglobalizationforenterprisesisalsoincreasing,whichintensifiesthecompetitionamongenterprises.Inordertosurvive,enterprisescanonlycombinewiththetrendofthetimestoimprovetheirownstrength,intheenterprisemanagement,theoverallbudgetsystemasacorefactorexists,butalsoanimportantpartofenterprisefinancialmanagement.Wehavetoadmitthattheoverallbudgetsystemforthecompanytoachievetheultimatestrategicobjectivesplayanimportantrole,butalsoconstantlyenhancethecorecompetitivenessofenterprises.Firstly,thispaperbrieflyintroducestheResearchStatusofbudgetmanagementathomeandabroad,andintroducestheeffortsmadebydomesticandforeignscholarsforitsdevelopment.ThenthroughtheinvestigationofBaosteelGroupCorporation,theproblemsintheprocessofthecompany'sbudgetmanagementareanalyzed,thereasonsareanalyzed,andaccordingtothespecificcharacteristicsofBaosteelGroupCorporation,thesuggestionstoimprovethebudgetmanagementsystemareputforward,andtothesysteminternalfunctionindexandsoonmakestheconcretedescription.Keywords:budgetmanagement,Comprehensivebudgetmanagemen,Thebudgetsystem本科论文目录摘要.........................................................................................................................................................................21.前言.....................................................................................................................................................................11.1研究背景...................................................................................................................................................11.2研究意义...................................................................................................................................................11.3国内外研究现状........................................................................................................................................11.3.1国外研究现状...............................................................................................................................11.3.2国内研究现状...............................................................................................................................22.全面预算制度概述...............................................................................................................................................42.1全面预算制度的概念...........................................
