一汽丰田汽车销售有限公司全面预算管理问题研究

摘    要
全面预算管理是以企业的战略规划为导向，通过预算编制、执行和控制、考评与激励等一系列管理活动，全面提高企业管理水平和经营效率，实现企业价值最大化的一种先进的管理方式。随着市场经济的不断发展和公司内部治理的不断完善，现在很多的企业已经意识到全面预算管理是实现公司治理和公司整合的最有效的方法，越来越多的公司开始推行全面预算管理。
文章首先提出了研究目的和意义，并且对国内外研究现状加以分析，阐述了企业全面预算管理的概念及特点，然后介绍了关于一汽丰田汽车销售有限公司全面预算管理现状，包括企业全面预算流程和企业全面预算管理机构等内容。总结了一汽丰田汽车销售有限公司全面预算管理存在的问题。最后提出了完善一汽丰田汽车销售有限公司全面预算管理存在问题的具体对策。

关键词：预算；预算管理；全面预算管理
FAW Toyota Motor Sales Company Limited comprehensive budget management problem research
Abstract
Comprehensive budget management is an advanced management methods based on business strategic planning, with an aim to comprehensively improve enterprise management level and operational efficiency to maximize enterprise value through a series of management activities such as budget preparation, execution, control, evaluation and incentives. With the continual development of market economy and corporate governance, many enterprises in China become aware of that comprehensive budget management is the most effective way to realize corporate governance and business integration; therefore, more and more companies start to implement comprehensive budget management.
     This paper firstly puts forward the objective and significance of the research, and the research status at home and abroad are analyzed, elaborated the enterprise comprehensive budget management concept and characteristics; then introduced on the FAW Toyota Motor Sales Company Limited comprehensive budget management present situation, including the enterprise comprehensive budget process and enterprise comprehensive budget management mechanism etc.. Summary of the FAW Toyota Motor Sales Company Limited comprehensive budget management problems; finally, put forward to perfect the FAW Toyota Motor Sales Company Limited comprehensive budget management problems countermeasures.

Key words: budget;budget management; comprehensive budget management

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