目录
m m i
ABSTRACT 3
第1章导论 5
1.1研究背景及意义 5
1.2国内外研究现状 6
1.3研究思路和方法 9
1.4研宄内容 10
1.5创新点 10
第2章相关理论综述 12
2.1概念界定 12
2.2全面预算管理的相关理论 13
2.3内部市场化的相关理论 15
2.4内部市场化与全面预算的关系概述 17
第3章LK集团全面预算及内部市场化管理概述 21
3.1 LK集团概况 21
3.2LK集团内部市场化管理现状 22
3.3LK集团全面预算管理现状 33
第4章LK集团成本预算管理存在的问题及成因分析 39
4.1LK集团全面预算的目标制定问题 39
4.2LK集团成本预算编制基础依据问题 42
4.3成本预算编制内容与内部市场化衔接问题 49
4.4LK集团全面预算预警机制薄弱 49
4.5LK集团全面预算考核制度缺失 50
第5章LK集团成本预算管理体系的改进调整 51
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山东大学硕士学位论文
5.1LK集团全面预算管理目标的制定 51
5.2LK集团成本预算编制基础依据的调整 52
5.3LK集团成本预算编制内容的调整 56
5.4LK集团全面预算预警机制的改善 60
5.5LK集团全面预算考核体系的完善 64
第6章研究结论与展望 65
6.1研究结论 65
6.2研宄展望 66
参考文献 67
15： ilf 71
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山东大学硕士学位论文
CONTENTS
Chinese Abstract 1
English Abstract 3
Chapter 1 Intruction 5
1.1 Research background and significance 5
1.2 Research status at home and abroad 6
1.3 Research ideas and methods 9
1.4 Research contents 10
1.5 Anticipated innovation point 10
Chapter 2 Review of related theories 12
2.1 Conceptions Definition ＂.12
2.2 The theory of comprehensive budget management 13
2.3 The theory of internal marketization 15
2.4 Overview ofthe relationship between internal marketing and overall budget 17
Chapter 3 Overview of comprehensive budget and internal market management of
LK Group 21
3.1 General situation of LK Group 21
3.2 Present situation of Marketization Management 22
3.3 Comprehensive budget management of LK Group 33
Chapter 4 Analysis ofproblems and causes ofcost budget management in LK group ... 39
4.ILK Group’s overall budget objectives 39
4.2 The basis of cost budgeting for LK Group 42
4.3The connection between the content of cost budgeting and the internal
maricetization 49
4.4LK Group＇s comprehensive budget early warning mechanism is weak. 49
4.5 LK group comprehensive budget assessment system missing 50
Chapter 5 Improvement and adjustment of cost budget management system of LK
group 51
5.1 Establishment of overall budget management target of LK Group 51
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山东大学硕士学位论文
5.2 Adjustment of basic basis of cost budgeting in LK Group 52
5.3 Adjustment of cost budgeting contents of LK Group 56
5.4 The mechanism of comprehensive budget warning LK Group improved60
5.5 Improve the overall budget evaluation system of LK Group 64
Chapter 6 Research conclusions and Prospects 65
6.1 Research conclusion 65
6.2 Research prospect 66
References 67
Acknowledgements 71
IV
山东大学硕士学位论文
摘要
自国内煤炭产能过剩、煤炭市场价格严重下滑以来，国内煤炭类企业效益急
转直下，面对当前严峻的市场形势，煤炭企业急需在原有基础上实现再降本再提
效，以更高的利润空间来弥补市场价格下降带来的损失。企业内部市场化的应用
在为企业带来低成本、高效资源配置、有效决策、分工专业化等优势的同时，可
能会产生一系列的内部冲突，而全面预算管理作为一种可以事前约束、事中控
制、事后总结提升的管控手段，在与内部市场化结合运用后可以在内部市场化优
化资源配置、提高整体绩效的基础上进一步加强成本管理控制，为企业实现降低
生产成本、提高利润的目标提供有力的保障，最终提升企业的竞争力。

本文的研究对象LK矿业集团，是国有煤炭能源类企业的一个代表，于2006
年8月经改制后成为国有企业，在其近70年的发展历史中主要以经营煤炭矿山
为主。自煤炭市场下滑，特别是2012年至2016年期间，LK矿业集团整体效益
大幅度下跌，部分企业亏损严重，虽然2016年煤炭市场有所好转，但整个集团
原有的经营管理模式仍面临严峻的考验。在亏损日益严重的同时，经营管理成本
居高不下，全面预算管理与内部市场化的实施所产生的矛盾冲突日益明显。因
此，LK矿业集团必须优化经营管理体制，降低经营管理成本，提高整体利润空
间，如此才能在严峻的市场形势下持续发展，最终实现企业的战略规划目标。

本文在系统研宄了全面预算管理和企业内部市场化相关理论的基础上，通过
案例分析法、文献研究法和实地访谈法，对LK矿业集团在企业内部市场化条件
下的全面预算管理中存在的问题进行了研宄。首先，介绍本文的研究背景及意
义、国内外研宄现状，概述国内外在全面预算管理和内部市场化领域的研究成
果，展示了本文的研究思路和方法，并展望了本文的预期创新点。其次，对全面
预算管理和内部市场化的相关理论进行阐述，同时结合全面预算和内部市场化的
相关理论对内部市场化与全面预算的关系进行相关性的分析。然后，对LK矿业
集团的全面预算管理和内部市场化具体实施的基本情况进行概述。再次，根据
LK矿业集团内部市场化条件下的全面预算管理现状，发现并提出当前全面预算山东大学硕士学位论文
管理中存在的问题，并对存在问题的成因进行细致的分析研宄；根据发现的问题
及成因，针对性的对LK矿业集团内部市场化条件下的全面预算管理中存在的问
题提出改进对策和建议。最后，在综合本文研宄分析结论的基础上，对LK矿业
集团内部市场化条件下的全面预算管理进行了整体的概括和总结，提出了本文存
在的不足之处，并对未来的研宄工作进行展望。

关键词：全面预算管理；内部市场化；LK矿业集团山东大学硕士学位论文
ABSTRACT
Since the domestic coal overcapacity， a serious decline in the market price of coal，
domestic coal enterprises benefit a sudden turn for the worse， in the face of the current
severe market situation， the coal enterprises on the basis of the original implementation
of the lower efficiency and higher profit margins，the market prices to compensate for
the losses. In the application of the enterprise market to bring enterprises with low cost
and high efficiency of resource allocation， effective decision－making， specialization and
other advantages， may produce a series of internal conflicts， and the overall budget
management as a prior restraint，things in control，after summing up lifting control
means， in combination with the internal market after using in the internal market to
optimize the allocation of resources， improve the overall performance of the fovindation
to further strengthen the management and control of cost for the enterprise， reduce the
production cost，provide a powerful guarantee to improve the profit goal，and ultimately
enhance the competitiveness of enterprises.
In this paper， the research object of LK mining group， is a representative of the
state－owned coal energy enterprises， in 2006 8 menstrual after the restructuring of state－
owned enterprises to become， in the nearly 70 years of development history mainly
engaged in coal mines. Since the decline in the coal market， especially during the period
from 2012 to 2016， LK mining group， the overall benefits fell sharply， some serious
business losses， although in 2016 the coal market has improved， but the whole group
original management mode is still facing a severe test. At the same time of the
increasingly serious losses， the management costs are high， and the conflicts between
the implementation of the overall budget management and the implementation of the
internal market are becoming increasingly apparent. Therefore， the LK mining group
must optimize the management system， reduce management costs， improve the overall
profit margins， so to sustainable development in the grim situation of the market， and
ultimately the goal of enterprise strategic planning.
Based on the system of comprehensive budget management and internal market
related theory， through case analysis， literature reseM＊ch method and interview method，山东大学硕士学位论文
has conducted the research to the LK Mining Group in the comprehensive budget
management in the enterprise internal market conditions in the problem. First of all， the
research background and significance， introduces the research status at home and abroad，
research overview of overall budget management at home and abroad and the internal
market field， show the research ideas and methods， and the prospect of the expected
innovation point of this paper. Secondly， the paper expounds the related theories of
comprehensive budget management and internal marketization， and carries on the
correlation analysis. Then， the basic situation of LK Mining Group！s comprehensive
budget management and internal market implementation is outlined. Again， according
to the present situation of the comprehensive budget management condition of LK
Mirdng Group 皿der the internal m址et，fomd 肪d puts fomard the existing probk
in the comprehensive budget management， and analyze the causes of the problems；
according to the problems and causes， existing in the comprehensive budget
management to the mining group under the condition of the internal market the
problems in the proposed countermeasures and suggestions. Finally， based on the
comprehensive analysis of the research results， the comprehensive budget management
condition of LK mining group， the internal market of the overall summary， put forward
the inadequacies of the paper， and discusses the fixture research work.
Key words： Total budget management； Internal marketization； LK Mining Group
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