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  本文關鍵詞：超越預算模式在企業(yè)中的構建與應用　出處：《華東師范大學》2017年碩士論文　論文類型：學位論文

  更多相關文章： 超越預算 平衡記分卡 關鍵績效指標

【摘要】：超越預算模式是在已有的傳統(tǒng)預算模式無法滿足企業(yè)績效經(jīng)營及市場競爭需求下提出的綜合性的企業(yè)管理模式,旨在解決傳統(tǒng)預算與戰(zhàn)略脫節(jié)、預算松弛、編制耗時耗力等已經(jīng)影響企業(yè)預算管理效果的各種問題。超越預算圓桌會議的成員從英國的50多家企業(yè)逐步發(fā)展至歐洲其他國家、美國、澳大利亞,在近五年,放棄傳統(tǒng)預算管理模式的企業(yè)更是爆發(fā)性的增長。因此可見,越來越多的企業(yè)正在放棄傳統(tǒng)預算,建立新的預算管理模式,超越預算的理論研究和實踐總結為超越預算在企業(yè)的實際應用提供了支持。本文以三家不同規(guī)模性質的企業(yè)為研究對象,在已有超越預算理論研究和方法的基礎上,對超越預算實踐層面的應用進行了梳理。分析對比了企業(yè)轉向超越預算的原因、超越預算模式下的改變以及管理工具等具體問題。超越預算在不同企業(yè)的應用結果代表該模式在我國企業(yè)的財務工作中有一定的適用性,針對超越預算的研究對于我國企業(yè)在市場經(jīng)濟競爭環(huán)境下進行預算管理制度改革具有重要的理論參考與實踐指導意義。超越預算管理在我國的理論研究處于起步階段,實踐層面的應用也主要處于探索性的過程當中,繼續(xù)針對超越預算的理論進行研究,對于解決我國企業(yè)在現(xiàn)階段面臨的預算僵化問題有著重要作用。運用超越預算理論,通過滾動預算、多目標綜合評價、激勵機制等措施能夠促進我國企業(yè)在市場競爭中重新煥發(fā)活力。
[Abstract]:Beyond the budget model is the existing traditional budget model can not meet the performance of the enterprise and market competition under the proposed comprehensive enterprise management model, aimed at solving the traditional budget and strategic disconnect, budget slack. Members beyond the budget round table have grown from more than 50 companies in the UK to other European countries, the United States and Australia. In the past five years, the enterprises that give up the traditional budget management mode are even more explosive growth. Therefore, more and more enterprises are abandoning the traditional budget and establishing a new budget management model. The theoretical research and practice summary of the transcendental budget provide support for the practical application of the transcendental budget in the enterprise. This paper takes three enterprises of different scale as the research object. On the basis of the theoretical research and methods of transcending budget, this paper combs the application of exceeding budget practice, and analyzes and compares the reasons why enterprises turn to exceed budget. Beyond the budget model changes and management tools and other specific issues. Beyond the budget in different enterprises the results of the application of this model in the financial work of enterprises in our country has a certain applicability. The research on exceeding budget has important theoretical reference and practical guiding significance for the reform of budget management system in the competitive environment of market economy. The theoretical research of beyond budget management in our country is in its infancy. Stage. The practical level of the application is also mainly in the exploratory process, continue to study the theory of beyond the budget. It plays an important role in solving the problem of budget fossilization faced by Chinese enterprises at the present stage. Using the theory of exceeding budget, through rolling budget, multi-objective comprehensive evaluation. Incentives and other measures can promote our enterprises in the market competition reinvigorated.
【學位授予單位】：華東師范大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F416.72;F406.7;F416.22;F831.2;F830.42

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本文編號：1385960