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簡(jiǎn)介：哈爾濱工程大學(xué)碩士學(xué)位論文航天科技汽車電子分公司的成長(zhǎng)案例姓名關(guān)守成申請(qǐng)學(xué)位級(jí)別碩士專業(yè)工商管理（MBA）指導(dǎo)教師徐建中20040401哈爾濱工程大學(xué)碩士學(xué)位論文ABSTRACTCARINDUSTRYISDEVELOPMENTTHATONEOFTHEGROUP1CADETINDUSTRYOFTHENATIONALECONOMY，ITAROUSEARELATEDINDUSTRYINLARGEQUANTITY，ISVERYIMPORTANTTOANATIOILAIRACEINDUSTRYTHEINDUSTRIAIDEVELOPMENTINCARINPUSHTHATT11EDEVELOPMENTOFTHECARELECTRONICSPROFESSIONWILLBEBIGGESTTHESPACETECHNOLOGYCOL“ELECTRONICSCENTCOMPANYBEARSINMARKETECONOMYQUICKLYDEVELOPWITHSTATEOWNEDBUSINESSENTERPRISEFACETHETIMESOFPREDICAMENT，EXPERIENCEFROMHADNOHADSINCETHECHILDHOODARRIVEBIGLYFROMWEAKLYTILLSTRONGANDEACHASTAGE，ELECTRONICSPROFESSIONOTHERGOTOGETHERTOCLOSEDOWN，BUSTUP，CLOSETOSTOPINDROVES，BUTSHECARLGOUPSTREAM，WORTHWHILEWESTUDY，ANALYZINGTODRAWLESSONSFROMJ玉ESPACETECHNOLOGYELECTRONICSGAUGECENTCOMPANYLOCATESTHEHIGHANDNEWTECHNIQUEINHARBINCITYDEVELOPMENTAREAISMAINDIMCENTCOMPANYTHATLLIGHANDNEWTECHNIQUETOCONCENTRATESDESI／尹A，MANUFACTURING，WADEININTEGRALWHOLESHARESYSTEMBUSINESSENTERPRISE，ALISTEDCOMPANYFORSETTINGUPIN1995，NOWALREADYDEVELOPPINGBECOMINGOWNINGPROPERTY146MILLIONOWNINGFLXEDASSETS5549TENTHOUSANDDOLLARSES，OWNINGTHEEMPLOYEE’S500PEOPLE，GATHERINGTOGETHERELECTRICAPPLIANCES，INFORMATION，MACHINE，GAUGE謝MMANAGINGWAITINGVARIOUSPROFESSIONTALENTEDPERSONTHECASEAPARTOFTHETHESIS，PASSTHEGROWTHTHATSPACETECHNOLOGYCARELECTRONICSDIVIDECOMPANY，LINEARFORMATIONINPRODUCT，REGARDMARKETASTOLEADSTO，INSISTSTHETECHNIQUESETUPTHEROADTHATWALKTHEDIVERSIFIEDDEVELOPMENTSTRENGTHENSTHEBUSINESSENTERPRISEEXISTSTHEABILITY，INCREASINGTHEPRODUCTQUANTITYEXTENDSTHELOCALMARKET，MAKINGPEOPLETHECENTER，ENHANCINGTECHNOLOGYTROOPSDEVELOPMENTSFIVEASPECTSPROCEEDEDTODESCRIBETOTHEDEVELOPMENTOFTHATCOMPANYTHECASEEXAMPLEUNDERTOTHEANALYTICPREMISEINTHEWHOLEINPROFESSIONINELECTRONICSINC盯ANALYZETHEPARTPASSINGTHECREATIVEINSIDEINPRODUCTOFLCADARTCOMPANYOFPRODUCTDEVELOPMENTCREATIVESTRATEGY，COMPANYDIVERSIFICATIONDEVELOPMENT，BUSINESSENTERPRISECORECOMPETITIONABILITYFORMATION，CORPORATECULTUREFOURASPECTS，OBTAINTOTHECOMPANYTHESUECESSFLFLFACTORPROCEEDSTHEANALYSIS，PASSINGCOMPANYGROWTHSITUATIONEXTREMELIMIT，HUMANRESOURCEDEVELOPMENTLACKINTHEMANAGEMENTTOLACKINTHEMODEMPRINCIPLE，PRODUCTDEVELOPMENTPROCESSTECHNIQUECREATIVETHEABILITY，STRATEGYTARGETLACKSEXECUTIONFOURPROBLEMFORANALYZINGFRONTSTILLEXSIRINGSAPPLICATIONSTUDYTHEPERIODAKNOWLEDGEFORLEARNINGBREAKTHEGROWTHUPPERLIMITANDBECHANGEDNOTICETOHAMANRESOURCEMANAGEMENTBYPEMONAL

簡(jiǎn)介：對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士學(xué)位論文引入EVA理論改善航天企業(yè)出資者財(cái)務(wù)管理姓名李澤之申請(qǐng)學(xué)位級(jí)別碩士專業(yè)工商管理指導(dǎo)教師張建平20040501對(duì)外經(jīng)濟(jì)貿(mào)易大學(xué)碩士研究生論文引入EVA理論改善航天企業(yè)出資者財(cái)務(wù)管理2ABSTRACTTHECOMPANYSUBSIDIARYSYSTEMDERIVESFROMTHEENTERPRISELEGALPERSONBECOMESTHEINVESTMENTENTITYASASHAREHOLDERJUSTASCPATEFINANCEMANAGEMENTWASCALLEDMANAGERFINANCIALMANAGEMENTTHEFINANCIALMANAGEMENTOFTHEPARENTCOMPANYTOWARDTHESUBSIDIARIESWASCALLEDSHAREHOLDERFINANCIALMANAGEMENTSFMTHEESSENTIALMANAGEMENTOBJECTOFSFMISTOENJOYSUCHRIGHTSOFOWNERSASBENEFITINGFROMASSETSOFITSSUBSIDIARIESTOINSURETHESUBSIDIARIESGANIZETHEIRPRODUCTIONOPERATIONFTHEPURPOSEOFRAISINGECONOMICBENEFITMAINTAININGINCREASINGTHEVALUEOFITSASSETSTHESTATEOWNEDENTERPRISESSOEARETHEBACKBONEOFTHEDEVELOPMENTOFNATIONALECONOMYATPRESENTTHEREFMOFSOEAIMSTOESTABLISHMODERNENTERPRISESYSTEMREBUILDSOEINTOSTARDIZEDCPATIONSTHECPATIONSYSTEMOFMODERNENTERPRISEISAGENCYPRINCIPALSYSTEMBASEDUPONTHESEPARATIONBETWEENOWNERSHIPMANAGINGRIGHTBECAUSETHEREAREMANYDLELAYERSINTHEAGENCYPRINCIPALCHAINOFSOEINVESTMENTMANAGEMENTSOTHEREAREBOTHTHEAGENCYRISKPRINCIPALRISKWITHINSOETHEUNIONOFINSTITUTESMANUFACTURERSISTHETYPICALGANIZESTRUCTUREOFTHEAEROSPACEINDUSTRYTHEWHOLEUNIONISAPARENTCOMPANYTHESEINSTITUTESMANUFACTURERSAREITSSUBSIDIARIESTHEENTERPRISESOFAEROSPACEINDUSTRYAREWHOLLYSTATEOWNEDTHEYHAVENOTONLYTHECOMMONACTERISTICSOFSOEFINSTANCETHEAGENCYRISKTHEPRINCIPALRISKBUTSOMEPARTICULARFEXAMPLEPARTICULARCAPITALSTRUCTUREBECAUSEOFTHEINCOMEFROMNATIONACCDINGWITHTHECOSTSOFTHEPRESENTPRODUCTSINDERTOGETMEDOLLARSFROMNATIONFINANCEMINISTRYTHEAEROSPACEENTERPRISESTRYTHEIRBESTTOINCREASETHECOSTSEXPENSESOFTHEIRPRODUCTSBASEDUPONTHESEPARATIONBETWEENOWNERSHIPMANAGINGRIGHTITISKEYISSUESTOEVALUATETHEQUALITIESOFENTREPRENEURSINCENTIVEDISCIPLINARYMECHANISMOFOPERATSTOMEASUREMAINTAININGINCREASINGTHEVALUEOFSHAREHOLDERWEALTHECONOMICVALUEADDEDEVAISTHEFINANCIALPERFMANCEMEASURETHATCOMESCLOSERTHANANYOTHERTOCAPTURINGTHETRUEECONOMICPROFITOFANENTERPRISEEVAALSOISTHEPERFMANCEMEASUREMOSTDIRECTLYLINKEDTOTHECREATIONOFSHAREHOLDERWEALTHOVERTIMEPUTMOSTSIMPLYEVAISOPERATINGPROFITMINUSANAPPROPRIATEGEFTHEOPPTUNITYCOSTOFALLCAPITALINVESTEDINANENTERPRISEBYTAKINGALLCAPITALCOSTSINTOACCOUNTEVASHOWSTHEDOLLARAMOUNTOFWEALTHABUSINESSHASBEENCREATEDDESTROYEDINEACHREPTINGPERIODTHROUGHTHEIMPLEMENTATIONOFEVABASEDSFMINCENTIVECOMPENSATIONSYSTEMTHATGIVESMANAGERSSUPERIMOTIVATIONTOCREATETHEGREATESTSHAREHOLDERWEALTHBECAUSEEVAISTHEONLYFINANCIALMANAGEMENTSYSTEMTHATPROVIDESACOMMONLANGUAGEFEMPLOYEESACROSSALLOPERATINGSTAFFFUNCTIONSALLOWSALLMANAGEMENTDECISIONSTOBEMADEALWAYSINTERMSOFTHEVALUEADDEDTOSHAREHOLDERINVESTMENTITCANCONCLUDETHATEVABASEDSFMISONEOFTHEBESTWAYSFTHEPURPOSEOFRAISINGAEROSPACEENTERPRISESECONOMICBENEFITMAINTAININGINCREASINGTHEVALUEOFSTATEOWNEDASSETS

簡(jiǎn)介：西南財(cái)經(jīng)大學(xué)碩士學(xué)位論文三線軍工企業(yè)股份制改造的探討貴州航天電器股份公司改制方案設(shè)計(jì)及評(píng)析姓名楊武申請(qǐng)學(xué)位級(jí)別碩士專業(yè)工商管理（MBA）指導(dǎo)教師穆良平20011101第一部分介紹了改制企業(yè)的特殊情況和背景，并著重討論了企業(yè)經(jīng)濟(jì)效益低下的幾個(gè)原因，強(qiáng)調(diào)這一類特殊企業(yè)可以通過(guò)股份制改造轉(zhuǎn)換經(jīng)營(yíng)機(jī)制建立現(xiàn)代企業(yè)制度，通過(guò)優(yōu)化資源配置、進(jìn)入資本市場(chǎng)、參與全面競(jìng)爭(zhēng)，讓企業(yè)獲取更大的發(fā)展空間。第二部分完整地介紹了對(duì)貴州航天電器股份有限公司股份制改造整個(gè)方案的設(shè)計(jì)。第三部分側(cè)重對(duì)設(shè)計(jì)的方案進(jìn)行其特殊性的剖析。其中主要討論了幾個(gè)特殊點(diǎn)首先是對(duì)其改造模式進(jìn)行分析，指出對(duì)模式的選擇應(yīng)該結(jié)合企業(yè)的實(shí)際情況來(lái)綜合考慮。然后對(duì)改制中非經(jīng)營(yíng)性資產(chǎn)的剝離、無(wú)形資產(chǎn)的特殊處理，以及對(duì)三線支邊職工的特殊處理進(jìn)行分析，提出自己的見(jiàn)解。最后，對(duì)軍工企業(yè)的激勵(lì)機(jī)制進(jìn)行探討。本文的主要貢獻(xiàn)在于1、從選題來(lái)看，它不是一個(gè)虛擬的課題。而是在我國(guó)國(guó)有企業(yè)改革中所面臨的一個(gè)艱難的課題，其研究具有十分重要的現(xiàn)實(shí)意義。2、本文側(cè)重于對(duì)企業(yè)改制中所面臨的特殊難題進(jìn)行研究，并提出解決的參考辦法，同時(shí)針對(duì)其可能碰到的影響因素進(jìn)行分析，具有一定的可操作性。由于作者水平有限，本文存在著許多不足甚至是錯(cuò)誤之處，還望批評(píng)指正。關(guān)鍵詞軍工企業(yè)改制重組

簡(jiǎn)介：浙江大學(xué)碩士學(xué)位論文江南航天科技股份公司改制研究姓名張晨申請(qǐng)學(xué)位級(jí)別碩士專業(yè)MBA指導(dǎo)教師俞劍平20021101浙江大學(xué)學(xué)位論文江南航天科技股份公D改制研究ABSTRACTSINCE1960S’，DURINGMESPECIALPLAILNEDECONOMYPERIOD，CHINAH船F(xiàn)B岫DEDASETOFSTATEOWNED1ARGEANDMEDI啪一SIZED“M糟E一1INEWA卜INDUS缸YEMEIPRISES”，WHICHAREENGAGEDMNATIONALDEFENSEI11DLLS仃YTHESEEHT盯PRISESHAVETAK％鋤IMPORTAMROLEINMEDEVEL叩MENTOFCILINANATIONALECONORRLYAFT盯MEREF0皿ANDOPENUPINCHINA，MOSTOF出ESECNTERPRISESHAVENOTOFREREDMILITARYSUPPLIESA11YMORE，吐LEYCONVERTIIITOTLLECOMMONSTATEMNENTE巾RISES，W|LICHOILLYPMDUCECIVILI柏GOODSBUTT11E”STS石U柚S啪ETLLETASKOFMILITARYSUPPLIESPMDUCTION私SIGNEDBYMEGOVEMMENT，MEANWHILE，TLLEYSHOULDSUPPLYSOMECIVILIAN900DSBYPARTOF如EIRTLLRDUGHPUTTHESEENTE唧SESNOTONLYHAVETOFACET11ECLOSEMILITARYSUPPLIESMARKET，BUTALSOANENDMECOMPE吐TIVECIVILIANGOODSMARKETFORTHISRE弱ON，THEREF0肌OF也ESERESTYETSETTLEDTLLESTAGEOF“CONTMCTEDRESPONSIBIL時(shí)SYSTEM”THEREFBFLNCOULDNOTADOPT出EC伽叩LETE缸ANSFOMLINGOFMEFHNCTIONSOFMANAGCMEM，W11ICHRES砸CTINGMEDEVELOPMENTOFT11ESEENTERPFISESSERIOUSLY觚DMEFBMINGOF也EFINECIRCLEOFTLLEPRODUCTIONOFMILITARYSUPPLICS柚DCI“LIALLGOODSALONGWI出TLLEDEEPENREFOMLOFMENADONALECON響ICREGIIIIE，婦∞LJNE聃|A卜INDUS時(shí)EM明RISESMUSTCH柚GE吐LEIRMA越GEMEM，B船INGTHEMSELVESUPONⅡ1EHOME趾DABROADMARKETOFT1EⅡ1ILITARYSUPPLIESANDCI“1IANGOODS，ANENDINGSEVERECOMPE虹TIONUNDERMEBUYER’SCONDI60NTHELEADERSOFCHILLAHAVEPAIDANEN吐ONTOT量LESCIENCE扎DTECHNOLO盱INDUSNYOFMENATIONALDEFENSECLLINADECIDEDTOHKREASE也E如NDOFNANONALDEFENSELA把LYSOMEIRLV01VEDD印A岫ENTSDETE皿【1INEDT0CHOOSESEVEMLW盯INDUSN_YENTERPRISES，WHICHWOULDBEEXPERJMENTALUNITSOFTLLEREFORNLTHEENTERPRISEMEMLONEDI11THISPAPERISONEOFEXPERIMENTALUNITSNOWADRIYS，TLEREAREMANYARTICLESABOUTTLLESTOCKREFO咖ANDASSETSRES蟣LCTILREOFMESTATEOWNEDENTERPRISESTHESEARTICLESHAVE柚ALYZEDANDEXPOUNDEDT11ESTOCK她DC印I試RECOMBIILINGINDETAIL_BUTTHERE時(shí)EFEWSNLDYABOUTHOWTOCHANGETLLEMANAGEMENTA11DHOWTES蟣LCTILRET11ECAPITALOFTHESESPECIALENTERPRISESMENTIONEDABOVE，WHICHDI臟RFBMBO山THENATIONALINDUSTRIALEMERPRISESANDTLOSE啪BY也E10CALPE叩LETHISPAPERSTUDIESTHESCHEMEOFSTOCKREFONNOFJIAN印蛐SPACENI曲TSCIENCEAILDTECHNOLO影JOINTSTOCKCOFNPANY’WHICHIS0NEOFTHESESPECIALENTERPRISES111EWRITERHOPESTHISPAPERCOULDBEUSEDFORREFBRENCEFORTHEREFOMLOFTHESESPECIALENTERPNSESKEYWORDS州ARAILDINDUS仃YENTERPNSES；SHAREHOLDINGSYSTEM；SCHEME

簡(jiǎn)介：西北工業(yè)大學(xué)碩士學(xué)位論文陜西航天動(dòng)力公司營(yíng)銷渠道設(shè)計(jì)與整合研究姓名舒漢平申請(qǐng)學(xué)位級(jí)別碩士專業(yè)工商管理指導(dǎo)教師郭鵬20030401一塑三些查蘭些呈壘篁塞ABSTRACTTHEMARKETINGENVJRONMENTOFCHINAISWITNESSINGMOSTRAPIDCHANGES，MEANWHILE。THEINCREASEDSTRENGTHOFMARKETINGCOMPETITIONCLAIMEDENTERPRISESMANAGEMENTMUSTBEDEEPGOINGANDDELICATE，F(xiàn)URTHERMORE，THEENTERPRISESOFCHINAMASTEILLLANCETHECONTROLLEDDEGREEINMARKETINGTCSOURCEASMOREIMPORTANTRESOTLRCEMARKETINGCHANNEL，ITWILLBEFOLLOWEDWITHINTERESTBYENTERPRISESHAANXIAEROSPACEPOWERCO，LTDWASINITIATEDANDREGISTEREDWITHXI’ANHIGHANDNEWTECHINDUSTRYDEVELOPMENTZONEINDECEMBEROFL999BYSOMEOFTHECOREUNITSOFAEROSPACEINDUSTRYINTHISCOUNTRYBECAUSEOFTHEESTABLISHINGBACKGROUND，PROJECTCHARACTERISTIC，OPERATIONMANAGEMENTANDCOMPANYSTRATEGICDETERMINDEDTHEIMPORTANCENECESSITYOFMARKETINGCHANNELDESIGNANDINTEGRATIONTHISPAPERINTRODUCESINTERNALANDFOREIGNMARKETINGTHEORYCHANNELTHEORYCHANNELINTEGRATIONTHEORYINBRIEFTHENDISCUSSESITSDEVELOPINGTRENDOVERALL，TAKINGSHAANXIAEROSPACEPOWERCOMPANYASBACKGROUND，ANALYSESSHAANXIAEROSPACEPOWERCOMPANY’SMARKETINGENVIRONMENTANDMARKETINGCHANCESMEANWHILE，TAKINGFOREIGNRESEARCHRESULTSOFMARKETINGCHANNELANDCHANNELTHEORYCHANNELINTEGRATIONTHEORYASREFERENCE，RESEARCHESSHAANXIAEROSPACEPOWERCOMPANY’SMARKETINGCHANNEL，THENDISCUSSESITSNOTICEABLEPROBLEMSOFMARKETINGCHANNELDESIGNANDINTEGRATIONBYUSINGPRINCIPALCOMPONENTANALYSISOFMULTIVARIANTSTATISTICS，THEMATHEMATICMODELFORMARKETABLECHANNELSASSESSMENTOFSHAANXIAEROSPACEPOWERCOMPANYISPRESENTEDBYTHISWAYTHEDESIGNANDINTEGRATIONOBJCOTCANBESELECTEDANDTHEMARKETINGCHANNELOFSHAANXIAEROSPACEPOWERCOMPANYCANBERESEARCHEDQUANTITATIVELYBASEDONTHIS，THEPAPERPUTSFORWARDSOMEMARKETINGCHANNELMODELS，SOMEMODELSARECONDUCTIVETOTHECHARMELMANAGERINCHANNELDESIGNTAKINGCHANNELINTEGRATIONTHEORYTHEOPTIMUMINTEGRATIONPLANCALLBEDESIGNEDINBEINGPRACTICALANDREALISTICATLAST，BYUSINGTHISPLAN，THESATISFIEDOUTCOLTTECANBEACQUIREDKEYWORDSMARKETINGCHANNEL，CHANNEIEVALUATIONCHANNEIDESIGN，CHANNEIINTEGRATION

簡(jiǎn)介：武漢理工大學(xué)碩士學(xué)位論文貴州航天汽車產(chǎn)品開(kāi)發(fā)戰(zhàn)略選擇與優(yōu)化姓名左兵申請(qǐng)學(xué)位級(jí)別碩士專業(yè)工商管理指導(dǎo)教師程艷霞2002101北漢塏R人學(xué)幀IJ學(xué)位論史ABSTRACTWITHTHECHINAJOINTHEWTO，THEGLOBALIZATIONOFTHEWORLDECONOMYWILLINEVITABLYEFFECTTHEDEVELOPMENTOFCHINA’SECONOMYEVENMOREGREATLY，ANDTHEMARKETCOMPETITIONWILLBEEX’ELLMOREINTENSETHEPRODUCTSDEVELOPMENTISTHEFOUNDATIONFORENTERPRISETHROUGHPRODUCTSDIVERSIFICATIONANDTHEPERFORMANCEINTHEMARKETDIRECTLYDETERMINESTHESURVIVALANDDEVELOPMENTOFTHECORPORATIONINTHEEFFORTTOWINTHECOMPETITIONEDGEFORTHEPRODUCTS，THECORPORATIONNEEDSTOPLOTITSPRODUCTSDEVELOPMENTFROMASTRATEGYPERSPECTIVEBECAUSESTRATEGYISTHEGENERALTHINKINGANDTACTICSINGUIDINGTHEINDUSTRYINAGENERALUA3’ANDANENTERPRISE’SPRODUCTSSTRATEGYMANAGEMENTANDBEISOLATEDFROMTHEEXTERNALENVIRONMENTSITUATION，STILLLESSISINDEPENDENTOFEVERYCONDITIONINTHEMANAGEMENTTILEVITALISSUEFORSTRATEGICMANAGEMENTISTOADAPTTHECOMPANYITSELFTOITSOWNCONDITIONSANDEXTERNALENVIRONMENT，SOITISNECESSARYTOANALYZETHEEXTERNALENVIRONMENTANDEVERYKINDOFINFLUENTIALCONDITIONSINCLOSEATTESTWITHITS“SURVIVALANDDEVELOPMENTTHEENTERPRISE’SSTRATEGYMANAGEMENTWILLENABLEUSIMPROVETHEEFFICACYANDPRODUCTIVITYTHEIMPROVEMENTINEFFICACYGUARANTEEDTHECOMPETITIONEDGETHEFIRMGETINTHECOMPETITIONTILEPRODUCTSDEVELOPMENTISTHEVERYIMPORTANTPARTINTHECOMPANY’SOVERALLSTRATEGYITPLAYSAIMPORTANTROLEINACCOMPLISHINGCORPORATION’SOVERALLSTRATEGYGOALTHEENTERPRISEMUSTFULLYTAKEEVERYOPPORTUNITYANDMENACE，MAKEACORRESPONDENCESTRATEGYACCORDINGTOITSOWNCONDITIONSTAKEEVERYOPPORTUNITYANDFACEEVERYCHALLENGESAHEADANDFINALLYESTABLISHITSOWNMARKERCOMPETITIVEEDGE，THEREBYGETONTOAROADTHATLEADTOSUSTAINABLEDEVELOPMENTTHEAITFFOFTHESTRATEGYMANAGEMENTFORTHEENTERPRISE’SPRODUCTS，F(xiàn)IRST，ANALYZESTHECOMPANY’SPLANANDGOAL，ANALYZETHEOUTSIDEENVIRONMENT，MAKESUREWHATARETHECHANCESORTILEMENACE；SECONDLY，EVALUATETHEFIRM’SINTERNALCONDITION，CLEARLYKNOWITSOWNPIVOTALCOMPETITIVECAPABILITYANDFINDTHEADVANTAGEOUSONES，WITHTHEABOVEWORK，WECOULDDECIDETHEPRODUCTSSTRATEGYANDMAKECORRESPONDENCESTRATEGYPLANUNDERTHEGUIDANCEOFTHESTRATEGYPLAN，THECOMPANYCANNYOUTTHEWORKOFALLOCATIONTORESOURCE，ENTERPRISE’SADJUSTMENTSANDASSIGNMENTOFWORKTHROUGHNLANNIN2、BUDRETING，

簡(jiǎn)介：武漢理工大學(xué)碩士學(xué)位論文中國(guó)航天科工集團(tuán)全面預(yù)算管理辦法研究姓名吳德永申請(qǐng)學(xué)位級(jí)別碩士專業(yè)工商管理（MBA）指導(dǎo)教師羅險(xiǎn)峰2002101ABSTRACTCHINAAEROSPACESCIENCEINDUSTRYCORPORATIONISUNDERWAYOFENTERPRISEBUSINESSDEPARTMENTSYSTEMREFORMATIONCOMPREHENSIVEBUDGETMANAGEMENTISANEFFECTIVEMANAGEMENTTOOLOFESTABLISHINGTHEMODERNBUSINESSENTERPRISESYSTEM，PERLECTINGINNERMANAGEMENTSYSTEM，ENHANCINGENCOURAGEMENTANDSTIPULATIONMECHANISMANDMATCHINGTHEREQUESTOFTHEENTERPRISEBUSINESSDEPARTMENTSYSTEMSOTHISLESSONASSORTSWELLWITHTHEREFORMATIONOFCHINAAEROSPACESCIENCEINDUSTRYCORPORATIONITCLOSELYCOMBINESTHEACTUALCIRCUMSTANCESOFCHINAAEROSPACESCIENCEINDUSTRYCORPORATIONANDMYOWNWORKITRESEARCHESEXAMPLESOFAPPLIEDCASESANDHASVERYSTRONGPRACTICABILITYTHISLESSONSTUDIESTHECOMPREHENSIVEBUDGETMANAGEMENTOFCHINAAEROSPACESCIENCEINDUSTRYCORPORATIONSYSTEMATICALLYANDALLSIDETHERESEARCHWAYOFTHISLESSONISSETTINGOUTFROMTHECONCEPTOFCOMPREHENSIVEBUDGETMANAGEMENT，COMBININGTHEACTUALCIRCUMSTANCESOFCHINAAEROSPACESCIENCEINDUSTRYCORPORATIONANDPROCEEDINGACCORDINGTOTHEFLOWOFCOMPREHENSIVEBUDGETMANAGEMENTTHISLESSONMAINLYSTUDIESTHECONTENTSASBELOWITCOMPREHENDSTHECONCEPTANDFUNCTIONOFCOMPREHENSIVEBUDGETMANAGEMENTITBRINGSUPTHENECESSITYTHATCHINAAEROSPACESCIENCEINDUSTRYCORPORATIONAPPLIESCOMPREHENSIVEBUDGETMANAGEMENTITSUMMARIZESTHECIRCUMSTANCESTHATTHEDOMESTICANDINTERNATIONALBUSINESSENTERPRISESAPPLYCOMPREHENSIVEBUDGETMANAGEMENTANDSUMMARIZESTHEACHIEVEMENTSANDPROBLEMSTHATCHINAAEROSPACESCIENCEINDUSTRYCORPORATIONAPPLIEDFINANCEBUDGETITBRINGSUPTHREECHARACTERISTICSTHATCHINAAEROSPACESCIENCEINDUSTRYCORPORATIONAPPLIEDCOMPREHENSIVEBUDGETMANAGEMENTITSTUDIESFOURPRINCIPLESANDPROPERMODESTHATCHINAAEROSPACESCIENCE＆INDUSTRYCORPORATIONAPPLIESCOMPREHENSIVEBUDGETMANAGEMENTITCOMBINESTHESITUATIONTHATCHINAAEROSPACESCIENCE＆INDUSTRYCORPORATIONAPPLIESENTERPRISEBUSINESSDEPARTMENTSYSTEMREFORMATIONITBRINGSUPTHEREQUESTONDECIDINGTHESCOPETHATCOMPREHENSIVEBUDGETMANAGEMENTISAPPLIEDITDECIDESTHESCOPEANDCOMPARTMENTALIZESTHECLASSABOUTCOMPREHENSIVEBUDGETMANAGEMENTBASICALLYII