【摘要】：企業(yè)戰(zhàn)略目標是在考慮企業(yè)內(nèi)外部環(huán)境的相關(guān)因素的基礎上所確定的企業(yè)發(fā)展目標,它指導企業(yè)合理配置資源,決定組織未來的發(fā)展方向,對企業(yè)發(fā)展至關(guān)重要。預算管理是企業(yè)管理活動的重要組成部分,全面預算管理體系作為預算管理的重要手段,其科學性和可行性逐漸在我國企業(yè)中獲得了認可。同時,越來越多的企業(yè),特別是大型企業(yè)引入全面預算管理體系,將企業(yè)的關(guān)鍵問題融入這一管理體系,指導企業(yè)進行經(jīng)營管理,幫助企業(yè)實現(xiàn)經(jīng)營目標�；趹�(zhàn)略導向的全面預算管理體系的構(gòu)建就是將企業(yè)戰(zhàn)略目標與預算管理有機結(jié)合起來,將戰(zhàn)略目標分解量化到預算目標中,從而使企業(yè)戰(zhàn)略貫穿生產(chǎn)經(jīng)營的全過程,有效地推動企業(yè)戰(zhàn)略目標的落實。本文從以戰(zhàn)略為導向的預算管理角度出發(fā),首先闡述了研究的研究背景、研究意義,結(jié)合國內(nèi)外研究評述,確定本文的研究內(nèi)容以及研究方法。然后以S公司為案例,介紹企業(yè)概況和組織機構(gòu)。在調(diào)研和總結(jié)其全面預算管理體系構(gòu)建現(xiàn)狀的基礎上,提出其中存在的問題,即預算目標與集團戰(zhàn)略目標存在偏差、預算執(zhí)行效果有待提升、預算分析尚待完善、預算控制仍需強化以及預算考評需進一步完善。最后,結(jié)合國內(nèi)外先進的全面預算管理經(jīng)驗,針對以上問題對其全面預算管理體系進行優(yōu)化設計。本文將預算管理與戰(zhàn)略管理相結(jié)合,提出了以戰(zhàn)略為導向開展企業(yè)全面預算管理工作的思路,將S公司發(fā)展戰(zhàn)略置于其全面預算管理的核心位置,對其現(xiàn)有的全面預算管理體系做進一步的優(yōu)化,并提出預算管理體系運行以及優(yōu)化方案實施的保障措施,旨在為S公司提供完善、具體、可行的優(yōu)化方案,推動其全面預算管理體系的完善進程。
[Abstract]:The enterprise strategic goal is the enterprise development goal which is determined on the basis of considering the relevant factors of the internal and external environment of the enterprise. It guides the enterprise to allocate the resources reasonably, decides the organization future development direction, is very important to the enterprise development. Budget management is an important part of enterprise management activities. As an important means of budget management, the overall budget management system has been gradually recognized in Chinese enterprises. At the same time, more and more enterprises, especially large enterprises, introduce comprehensive budget management system, integrate the key problems of enterprises into this management system, guide enterprises to manage and help enterprises achieve their business objectives. The construction of the comprehensive budget management system based on the strategic orientation is to combine the strategic objectives with the budget management organically, and to decompose the strategic objectives into the budget objectives, so that the enterprise strategy runs through the whole process of production and operation. Effectively promote the implementation of the strategic objectives of enterprises. From the point of view of strategy oriented budget management, this paper first expounds the research background and significance of the research, combined with the domestic and foreign research comments, determines the research content and research methods of this paper. Then take S company as the case, introduces the enterprise general situation and the organization. On the basis of investigating and summarizing the present situation of the construction of its comprehensive budget management system, the paper puts forward the existing problems, that is, the deviation between the budget target and the strategic objective of the group, the effect of budget execution to be improved, the budget analysis to be improved, and the budget analysis to be improved. Budget control still needs to be strengthened and budget evaluation needs to be further improved. Finally, the comprehensive budget management system is optimized and designed according to the advanced experience of total budget management at home and abroad. This paper combines the budget management with the strategic management, and puts forward the idea of taking the strategy as the direction to carry out the overall budget management of the enterprise, and puts the development strategy of S company in the core position of its overall budget management. Make further optimization to its existing overall budget management system, and put forward the guarantee measures of budget management system operation and optimization scheme implementation, in order to provide perfect, concrete and feasible optimization scheme for S Company. To promote the improvement of its overall budget management system.
【學位授予單位】：南京師范大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.48

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