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摘    要

　　　財(cái)務(wù)預(yù)算管理是現(xiàn)代企業(yè)運(yùn)用現(xiàn)代管理的理論和方法，是建立在科學(xué)經(jīng)營預(yù)測與決策的基礎(chǔ)上，圍繞企業(yè)戰(zhàn)略目標(biāo)，以市場為導(dǎo)向，以現(xiàn)金流量為中心，對一定時期內(nèi)企業(yè)各項(xiàng)資金的取得和投入、各項(xiàng)收入和支出、企業(yè)經(jīng)營成果及其分配等財(cái)務(wù)活動制定的計(jì)劃，是一種確保企業(yè)理財(cái)目標(biāo)實(shí)現(xiàn)的有效管理機(jī)制。一個良好的財(cái)務(wù)預(yù)算管理機(jī)制，可以使企業(yè)有效的回避各種財(cái)務(wù)活動的風(fēng)險(xiǎn)，實(shí)現(xiàn)企業(yè)的快速、健康、良好的發(fā)展。
　　　本文針對xx公司財(cái)務(wù)預(yù)算管理存在的問題進(jìn)行了研究，利用公司通用財(cái)務(wù)報(bào)表，以目標(biāo)利潤為導(dǎo)向編制了預(yù)計(jì)財(cái)務(wù)報(bào)表，以預(yù)算期內(nèi)經(jīng)營現(xiàn)金流量為依據(jù)，形成以法人治理結(jié)構(gòu)為依托的全員、全過程、全方位的財(cái)務(wù)預(yù)算管理與控制體系。望能避免企業(yè)資金鏈的斷裂合理籌資降低財(cái)務(wù)風(fēng)險(xiǎn)，平衡收支使企業(yè)平穩(wěn)的經(jīng)營并持續(xù)發(fā)展。

【關(guān)鍵詞】  財(cái)務(wù)預(yù)測  財(cái)務(wù)預(yù)算  財(cái)務(wù)報(bào)表

Abstract

　　　The financial budget management is the modern enterprise using the modern management theory and method, is based on scientific management forecast and decision, and on the basis of enterprise strategic goals, with around the market as the guide, cash flow as the center, for a certain period of the capital of the enterprise to obtain and investment, the income and expenditure, enterprise operating results and its distribution of the plans of financial activities, is a kind of ensure enterprise financial management goal to realize the effective management of the mechanism. A good financial budget management mechanism, can make the enterprise effective to avoid the risk of various financial activities, the realization enterprise on the fast, healthy, good development.
　　　This paper xin haifeng company financial budget problems in the management of the company, general financial statements, to target profit as the guidance of the expected financial statements, to budget period based on cash flow management, the formation of a corporate governance structure based on the whole, the whole process and range of financial budget management and control system. Hope to avoid enterprise capital chain rupture reasonable financing reduce financial risk, balance of payments to the business enterprise stable and sustainable development.
　　　
　　　

Keywords  Financial projections  Financial budget   Financial statements
　　　 

目  錄
摘要............................................................................................................................Ⅰ
Abstract....................................................................................................................Ⅱ

第1章  緒 論 ..........................................................................................................1
　　　1.1 研究背景.......................................................................................................1
　　　1.2 研究現(xiàn)狀.......................................................................................................1
　　　　　1.2.1 國外研究現(xiàn)狀....................................................................................1
　　　　　1.2.2 國內(nèi)研究現(xiàn)狀....................................................................................2
　　　1.3 研究目的和意義...........................................................................................3
　　　　　1.3.1 研究目的............................................................................................3
　　　　　1.3.2 研究意義............................................................................................3
　　　1.4 研究方法.......................................................................................................4
第2章  財(cái)務(wù)預(yù)算管理理論綜述..............................................................................5
　　　2.1 財(cái)務(wù)預(yù)算管理內(nèi)涵.......................................................................................5
　　　2.2 財(cái)務(wù)預(yù)算管理內(nèi)容.......................................................................................5
　　　2.3 財(cái)務(wù)預(yù)算管理作用.......................................................................................6
　　　　　2.3.1 有利于各職能部門的協(xié)調(diào)一致........................................................6
　　　　　2.3.2 有利于加強(qiáng)企業(yè)內(nèi)部控制................................................................6
　　　　　2.3.3 有利于績效考核................................................................................6
　　　2.4 財(cái)務(wù)預(yù)算方法...............................................................................................7
第3章  xx公司財(cái)務(wù)預(yù)算管理現(xiàn)狀及存在的問題.......................................10
　　　3.1 xx公司簡介.........................................................................................10
　　　3.2 xx公司的財(cái)務(wù)預(yù)算管理現(xiàn)狀.............................................................10
　　　3.3 xx公司財(cái)務(wù)預(yù)算管理目前存在的問題.............................................11
　　3.3.1 領(lǐng)導(dǎo)對財(cái)務(wù)預(yù)算管理概念不清、重視不夠..................................11
        3.3.2 財(cái)務(wù)預(yù)算管理的方法的不得當(dāng)，不全面......................................11
        3.3.3 財(cái)務(wù)預(yù)算執(zhí)行過程缺乏監(jiān)控、考核與激勵機(jī)制..........................11
　　    3.3.4 財(cái)務(wù)預(yù)算管理人員素質(zhì)低，影響了財(cái)務(wù)預(yù)算管理的效果..........11
        3.3.5 尚未建立系統(tǒng)、完善的財(cái)務(wù)預(yù)算管理體系和制度......................11
        3.3.6 在財(cái)務(wù)預(yù)算管理的運(yùn)行過程中存在問題......................................12

第4章  改進(jìn)xx公司財(cái)務(wù)預(yù)算管理的對策....................................................14
　　　4.1 xx公司財(cái)務(wù)預(yù)測方案.........................................................................14
　　　　　4.1.1 編制預(yù)計(jì)利潤表..............................................................................14
　　　　　4.1.2 編制預(yù)計(jì)資產(chǎn)負(fù)債表......................................................................15
        4.1.3 編制現(xiàn)金預(yù)算表..............................................................................17
　　　4.2 完善財(cái)務(wù)預(yù)算管理績效評價體系.............................................................19
        4.2.1 領(lǐng)導(dǎo)應(yīng)重視并親自抓財(cái)務(wù)預(yù)算管理工作......................................19
        4.2.2 改進(jìn)財(cái)務(wù)預(yù)算管理方法并編制財(cái)務(wù)預(yù)計(jì)報(bào)表..............................19
        4.2.3 設(shè)置財(cái)務(wù)預(yù)算管理工作組織..........................................................20
        4.2.4 提高財(cái)務(wù)預(yù)算人員的綜合素質(zhì)，建立和完善財(cái)務(wù)信息系統(tǒng)......20
        4.2.5 建立財(cái)務(wù)預(yù)算管理責(zé)任工作體系，落實(shí)預(yù)算指標(biāo)......................21

結(jié)束語........................................................................................................................22
致謝............................................................................................................................23
參考文獻(xiàn)....................................................................................................................25