本文選題：育種行業(yè) + 戰(zhàn)略��； 參考：《安徽大學(xué)》2017年碩士論文

【摘要】：全面預(yù)算管理是有效的企業(yè)管理工具,是全面、綜合、系統(tǒng)的管理方法體系。世界500強(qiáng)的企業(yè)管理經(jīng)驗表明,全面預(yù)算管理在提高企業(yè)管理水平、增強(qiáng)企業(yè)的綜合競爭實力方面具有顯著作用。新世紀(jì)以來,國內(nèi)越來越多的大中型企業(yè)開始引入全面預(yù)算管理制度,加速了國內(nèi)企業(yè)健康發(fā)展,使國內(nèi)企業(yè)的管理水平向世界優(yōu)質(zhì)企業(yè)趨近,完善了國內(nèi)企業(yè)管理的控制、考評、激勵等功能。全面預(yù)算的運(yùn)用,提升了國內(nèi)企業(yè)的管理水平,但是由于國內(nèi)經(jīng)濟(jì)環(huán)境與國外不同、預(yù)算管理和戰(zhàn)略目標(biāo)脫節(jié)、企業(yè)自上而下對全面預(yù)算管理的認(rèn)識不足等多種原因,造成全面預(yù)算在國內(nèi)"重編制、輕執(zhí)行"的現(xiàn)象普遍存在,沒有達(dá)到最優(yōu)效果。因此如何使全面預(yù)算在國內(nèi)發(fā)揮出其最大價值,達(dá)成企業(yè)戰(zhàn)略目標(biāo),成為亟待解決的問題。當(dāng)前經(jīng)濟(jì)發(fā)展進(jìn)入新常態(tài),企業(yè)發(fā)展壓力增大。外部環(huán)境的剛性約束需要盡快轉(zhuǎn)為內(nèi)部挖潛。內(nèi)部管理最先進(jìn)的工具依舊是全面預(yù)算管理,通過"戰(zhàn)略量化"進(jìn)行全面預(yù)算管理,能夠發(fā)揮出全面預(yù)算的優(yōu)勢,提高企業(yè)的管理水平,實現(xiàn)企業(yè)競爭優(yōu)勢增強(qiáng),助力企業(yè)持續(xù)發(fā)展,最終奪取實現(xiàn)戰(zhàn)略目標(biāo)的勝利。針對新世紀(jì)以來,有14年"中央一號"文件聚焦三農(nóng)問題,筆者選取河南省H公司作為研究對象,為H公司全面預(yù)算管理設(shè)計編制方案,以此來為中型育種企業(yè)發(fā)展面臨的內(nèi)部管理問題提供借鑒。文章通過案例研究和文獻(xiàn)綜述法,對H公司進(jìn)行了基于戰(zhàn)略的全面預(yù)算管理研究。本文共分為六部分。第一部分為緒論,主要介紹本文的研究背景及意義、國內(nèi)外研究綜述、本文的研究思路和方法、創(chuàng)新點。第二部分介紹了相關(guān)概念和理論基礎(chǔ)。主要介紹全面預(yù)算的概念,戰(zhàn)略的概念以及本文涉及到的平衡計分卡等相關(guān)理論。第三部分開始對H公司管理案例進(jìn)行分析,從企業(yè)的當(dāng)前狀況進(jìn)行介紹和研究,通過行業(yè)狀況更進(jìn)一步研究H公司的管理情況。第四部分是對戰(zhàn)略導(dǎo)向的全面預(yù)算管理進(jìn)行設(shè)計。主要介紹了以平衡計分卡對戰(zhàn)略的量化,H公司全面預(yù)算的編制及業(yè)績考評。第五部分是對H公司的預(yù)算管理的保障措施介紹,主要介紹了 H公司實施全面預(yù)算管理時,如何做好進(jìn)一步實施保障工作。第六部分總結(jié)了研究結(jié)論和不足以及對未來的研究進(jìn)行了展望。主要展示本文的研究成果,以及述明筆者對于關(guān)于農(nóng)業(yè)問題的基于戰(zhàn)略的全面預(yù)算管理研究方向。本文的創(chuàng)新在于,通過平衡計分卡這個工具,實現(xiàn)了企業(yè)戰(zhàn)略和全面預(yù)算管理的有機(jī)結(jié)合,使企業(yè)在預(yù)算中兼顧了長短期利益。同時,由于當(dāng)前農(nóng)業(yè)公司運(yùn)用全面預(yù)算管理相對較少,本文以H種業(yè)公司為案例,對該公司的全面預(yù)算管理進(jìn)行了設(shè)計及優(yōu)化,對農(nóng)業(yè)的全面預(yù)算進(jìn)行科學(xué)管理進(jìn)行了理論和實踐的研究,為未來中型農(nóng)業(yè)公司進(jìn)行全面預(yù)算管理提供借鑒。
[Abstract]:Comprehensive budget management is an effective tool for enterprise management. It is a comprehensive, comprehensive and systematic management method system.The management experience of the top 500 enterprises in the world shows that the overall budget management plays a significant role in improving the management level and enhancing the comprehensive competitive strength of the enterprises.Since the new century, more and more large and medium-sized enterprises in China have begun to introduce comprehensive budget management system, which has accelerated the healthy development of domestic enterprises, brought the management level of domestic enterprises closer to the world's high quality enterprises, and improved the control of domestic enterprises' management.Evaluation, motivation, etc.The use of comprehensive budget has improved the management level of domestic enterprises. However, due to the difference between domestic economic environment and foreign countries, the disconnection between budget management and strategic objectives, and the lack of understanding of overall budget management from top to bottom, enterprises have a variety of reasons.The phenomenon of "heavy budget, light execution" exists in our country, and does not reach the optimal effect.Therefore, how to make the overall budget exert its maximum value in China and achieve the strategic goal of the enterprise has become an urgent problem to be solved.The current economic development enters the new normal, the enterprise development pressure increases.The rigid constraint of external environment needs to be converted to internal potential as soon as possible.The most advanced tool of internal management is still comprehensive budget management. Comprehensive budget management through "strategic quantification" can bring into play the advantages of comprehensive budget, improve the management level of enterprises, and enhance the competitive advantage of enterprises.Support the sustainable development of the enterprise, and finally win the victory of achieving the strategic goal.Since the beginning of the new century, there have been 14 years of "Central No. 1" document focusing on the issues concerning agriculture, rural areas and farmers. The author chooses H Company of Henan Province as the research object, and designs and formulates the overall budget management scheme for H Company.In order to provide a reference for the development of medium-sized breeding enterprises facing internal management problems.Through case study and literature review, this paper makes a strategic-based overall budget management study on H Company.This paper is divided into six parts.The first part is the introduction, mainly introduces the research background and significance of this paper, the domestic and foreign research summary, the research thought and method of this article, the innovation point.The second part introduces the related concepts and theoretical basis.This paper mainly introduces the concept of total budget, the concept of strategy and the theory of balanced scorecard.The third part begins to analyze the management case of H Company, introduces and studies the current situation of the enterprise, and further studies the management situation of H Company through the industry situation.The fourth part is the design of strategic-oriented overall budget management.This paper mainly introduces how to quantify the strategy with balanced scorecard and how to compile and evaluate the overall budget and achievement of H Company.The fifth part is the introduction of the safeguard measures of H company's budget management, mainly introduces how to carry out the further implementation of the guarantee work when H company implements the overall budget management.The sixth part summarizes the conclusions and shortcomings of the research and prospects for future research.This paper mainly shows the research results of this paper, and describes the research direction of the overall budget management based on strategy.The innovation of this paper lies in that the balanced scorecard is a tool that realizes the organic combination of enterprise strategy and overall budget management and makes the enterprise take into account the long-term and short-term interests in the budget.At the same time, due to the relatively small use of comprehensive budget management, this paper takes H seed Company as a case to design and optimize the overall budget management of the agricultural company.This paper makes a theoretical and practical study on the scientific management of agricultural overall budget, which provides a reference for the future comprehensive budget management of medium-sized agricultural companies.
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F302.6;F324.6

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