徐州工程机械集团有限公司的预算管理

徐州工程机械集团有限公司的预算管理
摘要：随着市场经济的进一步发展，企业公司集团化趋势的越来越明显，如何做好集团公司的理财和管理成为一个在理论和实际中都急待解决的问题。大量的实践经验表明：预算管理是大型集团公司进行科学管理的重要手段之一。预算管理可以根据企业特点和市场信息，通过超前提出财务预算，有计划、有步骤地实施财务对策，使财务管理从被动应付的机械算账变为超前控制和科学理财。对于集团公司，它更是在使母、子公司之间协调发展，更好地实施内部控制及业绩考核，完善激励机制等方面发挥了越来越重要的作用。这些在徐州工程机械集团有限公司的管理中都得到了很好的体现。因此，本文从集团公司预算管理的作用入手，在确立了其研究意义之后，系统地描述了集团公司预算管理的概况及全面预算计划的编制程序。接下来，本文以大量篇幅介绍了徐工集团的预算管理现状并举以事例，不仅对其进行了分析、思考，总结出其优点和不足，而且针对不足提出了一些改进意见。最后，展望了集团公司预算管理的前景和趋势。总之，从徐工集团较为成功的预算管理经验我们得出一个结论：在集团公司实行科学的预算管理体制是不可避免的趋势，它是集团公司科学管理的重要手段和方式。

关键词：预算管理，集团公司，全面预算。

The budget of Engineering and Machinery Corporation of Xuzhou

Abstract ：With the further development of market economy and that the grouping trend of enterprise-like corporation is more and more obvious, how do a good job of financing and management of the group company becomes a first anxious problem of theory and reality waiting to be solved. A large amount of practical experience shows that it is one of the important means that a large-scale group company carries on scientific management. The budget can follow enterprise's characters and market information while managing, through putting forward financial budget leadingly, making plan, implementing financial countermeasure step by step. It makes financial administration turning from machinery that deal with passively into leading to control and manage money matters with science. As to the group, it makes mother and subsidiary companies develop in harmony even more. It Implements inside control and achievement examine. It also perfects incentive mechanism, etc and plays a more and more important role. These have got very good embodiment in management of engineering machinery Corporation of Xuzhou. So, this text proceeds with function of budget management of group. After having established its research meaning. It describes group company budget general situation and budget for the establishment procedure planned all-round of management systematically. And then this text recommends budget of Engineering Machinery Corporation of Xu zhou with a large number of space, taking some examples, analyzing it, thinking to it. It is not only summarizing its merit and disadvantages, but also putting forward some improvement suggestions. Finally, looked forward to the prospect and trend of budget management of group. In a word, from the successful budget experience of Engineering Machinery Corporation of Xuzhou, we draw a conclusion: it’s an unavoidable trend in the group company that practicing scientific budget management system. It is an important way of scientific management to the group company.
Key words: the budget, the group, the master budget.

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