摘要

随着我国经济发展水平快速提升，各行各业涌现出了众多具有较强市场竞争力、较大规模的企业集团，为提高企业内部管理水平、加强企业竞争力己经成为各大企业的共识，各种管理工具也应用在各个企业中。财务预算管理原理由于在整合内部资源配置水平，有效实现战略目标方面的作用，已经被越来越多的企业管理者所认可，并越来越多的应用于企业管理中，财务预算管理原理工作也逐步细化和深入。

本文综合运用财务预算管理原理方面的理论，结合新疆天业公司的实践案例分析，从财务预算的理念和认识、财务预算组织体系的建设、财务预算的编制审批、财务预算的执行控制、财务预算的分析评价方面详述了财务预算管理体系的搭建与应用，通过有效运用对企业集团实施全面财务预算管理的经验进行总结，指出提升财务预算管理水平要着重从信息系统建设、财务预算组织的合理定位、围绕企业战略和作业计划、加强财务预算管理过程中的沟通、财务预算文化的提炼与引导几个方面进行。并针对存在的问题提出了全面财务预算管理改进的建议，包括财务预算定额体系的建设、财务预算分析机制的建立、优化财务预算考核与评价、完善信息系统的持续改进机制等方面，探讨企业集团在管理模式变化和管理水平提升的形式下，如何更好的开展全面财务预算管理工作。希望能对新疆天业公司的全面财务预算管理起到一定的借鉴作用。

关键词：内部管理；财务预算；新疆天业公司

ABSTRACT

With the rapid promotion of the level of economic development in our country, all walks of life emerged many with strong market competitiveness, large-scale enterprise group, in order to improve the level of the internal management of enterprises, enterprise competitiveness strengthening has become the consensus of the major companies and all kinds of management tools is also used in various enterprises. Financial budget management principle due to the integration of internal resources allocation level, the effective realization of strategic goals, has been recognized by more and more enterprises managers, and more and more application in enterprise management, financial budget management principle is gradually refined and deep.

This paper uses the financial budget management principle, combined with the case of Xinjiang Tianye company analysis, from the financial budget, financial budget ideas and knowledge organization system construction, financial budget approval, financial budget control and budget analysis evaluation on financial budget management system construction and application. Through the effective use of the implementation of a comprehensive budget management experience of enterprise groups is summarized, points out that the promotion of financial budget management level should focus on the construction of information system, financial budget organization reasonable orientation, around the enterprise strategy and operation plan, strengthen financial budget management in the process of communication, culture and guide the financial budget of several aspects. And put forward the comprehensive financial budget management improvement suggestions aiming at the existing problems, including financial budget quota system construction, establishment of financial budget for the analysis of the mechanism of, optimization financial budget examination and evaluation, improve the information system of continuous improvement mechanism etc., study enterprise group increase in changes in the management mode and management level, how to better carry out comprehensive budget management. Hope to make some contribution to the overall budget of Xinjiang Tianye company’s financial management.

KEY WORDS： Internal management; Financial budget; Xinjiang Tianye company

摘要…………………………………………………….. 1

ABSTRACT………………………………………………….. 2

1绪论……………………………………………………. 4

1.1研究的背景和意义…………………………………….. 4

1.1.1研究背景……………………………………….. 4

1.1.2研究意义……………………………………….. 5

1.2 国内外研究文献………………………………………. 5

1.2.1国外研究现状……………………………………. 5

1.2.2国内研究现状……………………………………. 6

1.3研究内容及结构框架…………………………………… 7

2财务财务预算管理的基本概念和基础理论………………………… 8