本文選題：全面預(yù)算　切入點(diǎn)：風(fēng)險(xiǎn)管理　出處：《深圳大學(xué)》2017年碩士論文

【摘要】：全面預(yù)算管理已經(jīng)逐漸成為企業(yè)管理領(lǐng)域重點(diǎn)研究的管理方法,是公司高層管理人員關(guān)注的新熱點(diǎn)。近些年來全面預(yù)算管理在企業(yè)管理中作為核心管理機(jī)制的地位日益凸顯,其先進(jìn)性也被越來越多公司的高管所看到。全面預(yù)算管理向上承接了公司戰(zhàn)略目標(biāo),向下連接了公司的日常運(yùn)營,中間還需要將公司內(nèi)部的管理研發(fā)、采購、生產(chǎn)、銷售等諸多環(huán)節(jié)緊密相連,因此,在公司的實(shí)際推廣過程中會遇到層層困難。管理會計(jì)研究院的溫兆文先生形象地將一套良好的全面預(yù)算管理制度比喻成一雙不斷追求最大績效的“紅舞鞋”,讓穿上紅舞鞋的公司不停的跳舞,那么,如何衡量一套全面預(yù)算制度是否適用于公司業(yè)務(wù)需要呢?在制定全面預(yù)算制度時(shí)會存在哪些風(fēng)險(xiǎn)呢?我們又該如何的識別和控制呢?本文通過研究YS公司的全面預(yù)算制度,設(shè)立了兩級評價(jià)指標(biāo),建立了一套該公司全面預(yù)算制度的風(fēng)險(xiǎn)評價(jià)體系,并使用該風(fēng)險(xiǎn)評價(jià)體系對該公司的全面預(yù)算制度進(jìn)行風(fēng)險(xiǎn)衡量,也為其他公司全面預(yù)算制度的風(fēng)險(xiǎn)評價(jià)做了嘗試性的研究。本文第一部分對現(xiàn)有的全面預(yù)算理論與風(fēng)險(xiǎn)管理理論國內(nèi)外研究現(xiàn)狀進(jìn)行了闡述,并對全面預(yù)算管理與風(fēng)險(xiǎn)管理融合進(jìn)行了可行性分析;第二部分對YS公司現(xiàn)有全面預(yù)算制度及流程給予介紹;第三部分運(yùn)用風(fēng)險(xiǎn)清單的方法對公司全面預(yù)算風(fēng)險(xiǎn)進(jìn)行識別分析;第四部分針對上一部分識別出來的風(fēng)險(xiǎn)點(diǎn),設(shè)計(jì)風(fēng)險(xiǎn)評估體系,設(shè)立風(fēng)險(xiǎn)評估指標(biāo),運(yùn)用AHP-模糊綜合評價(jià)法對公司全面預(yù)算制度的風(fēng)險(xiǎn)水平進(jìn)行評估,并將評估結(jié)果與實(shí)際運(yùn)用結(jié)果做比對校驗(yàn);第五部分是針對公司全面預(yù)算制度存在的風(fēng)險(xiǎn)提出合理的風(fēng)險(xiǎn)控制建議。
[Abstract]:Comprehensive budget management has gradually become the focus of research in the field of enterprise management and management methods, is a new hot spot in the senior management of the company's attention. In recent years, the comprehensive budget management as the core management system in enterprise management is becoming more and more important, its advanced nature is also more and more executives see. To undertake a comprehensive budget management strategy of the company the target upward, downward with the daily operations of the company, the company still needs the internal management of research and development, procurement, production, sales and other links are closely linked, therefore, in the actual promotion process will encounter difficulties. The layers of Management Accounting Research Institute Mr. Wen Zhaowen image to be a good overall budget the management system compared to a pair of constant pursuit of maximum performance "the red shoes", let the dance, put on the red shoes company does not stop then, how to measure a comprehensive pre A system is applicable to the company's business needs? In the formulation of a comprehensive budget system will exist what risk? How can we identify and control? The adoption of a comprehensive budget system of YS company, set up two level evaluation index, risk evaluation system to establish a comprehensive budget system of the company. The risk measure and the use of the risk assessment system of comprehensive budget system of the company, also makes a tentative study on risk evaluation of overall budget system of other companies. In the first part of the existing comprehensive budget theory and risk management theory research status at home and abroad are described, and the overall budget management and integration risk management carried out a feasibility analysis; the second part gives the introduction of the existing comprehensive budget system and the process of YS company; the third part use the method of the list of risks is to fully pre wind The risk identification and analysis; the fourth part on the part of the identified risk, design risk assessment system, the establishment of risk evaluation index, evaluate the risk level of the company overall budget system using AHP- fuzzy comprehensive evaluation method, and the evaluation results and the actual operation on the calibration results; the fifth part is for the risks the comprehensive budget system and put forward the reasonable suggestions of risk control.

【學(xué)位授予單位】：深圳大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F406.7;F426.32

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 吳永勝;;基于經(jīng)濟(jì)增加值的企業(yè)全面預(yù)算管理研究[J];現(xiàn)代經(jīng)濟(jì)信息;2016年23期

2 伍啟文;;基于經(jīng)濟(jì)增加值的企業(yè)全面預(yù)算管理研究[J];中外企業(yè)家;2016年26期

3 嚴(yán)井池;;淺析供給側(cè)改革對我國有色金屬行業(yè)發(fā)展的影響[J];中國金屬通報(bào);2016年08期

4 羅湘;;論企業(yè)預(yù)算風(fēng)險(xiǎn)防范措施創(chuàng)新[J];開放導(dǎo)報(bào);2015年02期

5 李翠微;;如何加強(qiáng)有色金屬加工企業(yè)財(cái)務(wù)風(fēng)險(xiǎn)管理[J];財(cái)經(jīng)界(學(xué)術(shù)版);2014年01期

6 陳俊;;以全面預(yù)算管理有效構(gòu)建企業(yè)的內(nèi)部控制體系[J];商場現(xiàn)代化;2013年15期

7 吳一丁;陳成;;有色金屬行業(yè)財(cái)務(wù)特征分析及風(fēng)險(xiǎn)源研究[J];財(cái)會通訊;2013年14期

8 馮軍;;后金融危機(jī)時(shí)代全面預(yù)算管理在有色金屬企業(yè)的應(yīng)用[J];湖南有色金屬;2012年05期

9 楊敏;;基于風(fēng)險(xiǎn)控制視角下的全面預(yù)算管理體系研究[J];財(cái)政監(jiān)督;2012年17期

10 張立新,劉克雄;企業(yè)預(yù)算目標(biāo)的形成與分解[J];經(jīng)濟(jì)導(dǎo)刊;2005年09期

，

本文編號：1694010