首秦公司是国内一家生产高端中厚钢板的现代化钢铁企业。2008 年全球金融危
机爆发以来，面对日益严峻的国际、国内钢铁市场形势，首秦公司越发意识到加强
资金管理的重要意义。本文以首秦公司为研究对象，旨在探索大型企业集团资金预
算管理的管理模式与解决方案
首先，本文在梳理国内外资金管理研究现状的基础上，结合首秦公司资金预算
管理的实际，确定了本文的研究内容及方法
其次，依据现代企业理论和财务管理理论以及企业资金预算管理的内容和作用，
运用实地访谈法、德尔菲法以及比较分析法等研究方法，阐述了首秦公司资金预算
管理的现状，剖析了该公司资金预算管理存在的问题及原因
再次，针对首秦公司资金预算管理的问题，从机构和人员设置、制度设计、流
程设计、完善管控措施、细化分析考核制度、构建资金管理信息化体系等几个方面，
设计了首秦公司资金预算管理体系的改进方案
最后，为保障改进方案的有效实施，提出了一系列保障措施，即做好资金的事
前、事中、事后全流程管控，加强企业资金预算管理，防范资金运作风险等
本文的研究不仅对提高首秦公司资金预算管理水平有较高的应用价值，同时也
为其它大中型企业强化资金预算管理提供了重要的借鉴与参考
关键词：钢铁企业；资金管理；预算管理燕山大学工商管理硕士学位论文
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Abstract
Capital is the lifeblood of the survival of enterprises, only the capital chain smooth,
enterprise growth, the development of a guarantee. In the current environment, the budget
and implementation of corporate capital management has become the focus of attention.
Therefore, how to strengthen the management of funds, so that the enterprise&39;s capital
budget more effectively become an important issue of enterprise management.
The Shouqin company is a domestic production of high-end steel plate in the modern
steel enterprises. Since the outbreak of the global financial crisis in 2008, in the face of
increasingly severe international and domestic steel market situation, the Shouqin
companies increasingly aware of the importance of strengthening the management of
funds. In this paper, the Shouqin company as the object of study, aims to explore the
management of large enterprise group budget management model and solutions.
First of all, on the basis of combing the current situation of domestic and foreign
capital management research, combined with the actual situation of the company&39;s capital
budget management, this paper determines the contents and methods of this study.
Secondly, on the basis of modern enterprise theory and the theory of financial
management and budget management of enterprise content and function, the use of law,
and Delphy Fa field interviews and comparative analysis and other research methods, this
paper expounds the present situation of Shouqin company capital budget management,
analyzes the problems and reasons of the company budget management.
Again, for the Shouqin company capital budget management problems, from
institutions and personnel settings, system design, process design, perfect control
measures, detailed analysis of several aspects of financial management information system
construction, evaluation system, design improvement scheme of Shouqin company capital
budget management system.
Finally, to improve the effective implementation of the programme for the protection,
and puts forward a series of security measures, make money beforehand, during and after
the whole process control, strengthen the budget management of enterprises, to prevent
the risk of capital operation etc.Abstract
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The research of this paper not only has a higher application value to improve the
management level of the fund budget of the Shouqin company, but also provides an
important reference for other large and medium-sized enterprises to strengthen the budget
management of funds.
Keywords: iron and steel company; capital management; budget management目 录
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目 录
摘要I
ABSTRACT. II
第 1 章 绪 论.........1
1.1 选题背景与研究意义.........1
1.1.1 选题背景.........1
1.1.2 研究意义.........1
1.2 国内外研究现状.....3
1.2.1 国外研究现状.3
1.2.2 国内研究现状.4
1.2.3 研究现状述评.7
1.3 研究内容和方法.....9
1.3.1 研究内容.........9
1.3.2 研究方法.........9
第 2 章 相关概念及理论综述.......11
2.1 资金预算管理概念...........11
2.1.1 预算管理.......11
2.1.2 资金预算管理...........11
2.2 资金预算管理体系...........11
2.2.1 资金预算管理体系目标.......11
2.2.2 资金预算管理体系对象.......12
2.2.3 资金预算管理体系内容.......12
2.2.4 资金预算管理流程...14
2.3 本章小结...15
第 3 章 首秦公司资金预算管理体系现状及问题分析...16
3.1 首秦公司概况.......16
3.2 首秦公司资金预算管理体系现状...........19
3.2.1 资金运营情况...........19
3.2.2 组织机构和管理流程情况...20
3.2.3 资金预算执行和管理情况...23
3.2.4 资金预算管理信息化情况...25
3.3 首秦公司资金预算管理体系存在的问题...........25
3.3.1 管理制度和组织机构需进一步完善...........25燕山大学工商管理硕士学位论文
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3.3.2 管理流程和方法有待改进...26。。。以上简介无排版格式，详细内容请下载查看
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