本文關(guān)鍵詞：超越預(yù)算模式在企業(yè)中的構(gòu)建與應(yīng)用　出處：《華東師范大學(xué)》2017年碩士論文　論文類(lèi)型：學(xué)位論文

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【摘要】：超越預(yù)算模式是在已有的傳統(tǒng)預(yù)算模式無(wú)法滿足企業(yè)績(jī)效經(jīng)營(yíng)及市場(chǎng)競(jìng)爭(zhēng)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(yù)算與戰(zhàn)略脫節(jié)、預(yù)算松弛、編制耗時(shí)耗力等已經(jīng)影響企業(yè)預(yù)算管理效果的各種問(wèn)題。超越預(yù)算圓桌會(huì)議的成員從英國(guó)的50多家企業(yè)逐步發(fā)展至歐洲其他國(guó)家、美國(guó)、澳大利亞,在近五年,放棄傳統(tǒng)預(yù)算管理模式的企業(yè)更是爆發(fā)性的增長(zhǎng)。因此可見(jiàn),越來(lái)越多的企業(yè)正在放棄傳統(tǒng)預(yù)算,建立新的預(yù)算管理模式,超越預(yù)算的理論研究和實(shí)踐總結(jié)為超越預(yù)算在企業(yè)的實(shí)際應(yīng)用提供了支持。本文以三家不同規(guī)模性質(zhì)的企業(yè)為研究對(duì)象,在已有超越預(yù)算理論研究和方法的基礎(chǔ)上,對(duì)超越預(yù)算實(shí)踐層面的應(yīng)用進(jìn)行了梳理。分析對(duì)比了企業(yè)轉(zhuǎn)向超越預(yù)算的原因、超越預(yù)算模式下的改變以及管理工具等具體問(wèn)題。超越預(yù)算在不同企業(yè)的應(yīng)用結(jié)果代表該模式在我國(guó)企業(yè)的財(cái)務(wù)工作中有一定的適用性,針對(duì)超越預(yù)算的研究對(duì)于我國(guó)企業(yè)在市場(chǎng)經(jīng)濟(jì)競(jìng)爭(zhēng)環(huán)境下進(jìn)行預(yù)算管理制度改革具有重要的理論參考與實(shí)踐指導(dǎo)意義。超越預(yù)算管理在我國(guó)的理論研究處于起步階段,實(shí)踐層面的應(yīng)用也主要處于探索性的過(guò)程當(dāng)中,繼續(xù)針對(duì)超越預(yù)算的理論進(jìn)行研究,對(duì)于解決我國(guó)企業(yè)在現(xiàn)階段面臨的預(yù)算僵化問(wèn)題有著重要作用。運(yùn)用超越預(yù)算理論,通過(guò)滾動(dòng)預(yù)算、多目標(biāo)綜合評(píng)價(jià)、激勵(lì)機(jī)制等措施能夠促進(jìn)我國(guó)企業(yè)在市場(chǎng)競(jìng)爭(zhēng)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(xué)位授予單位】：華東師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F416.72;F406.7;F416.22;F831.2;F830.42

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