本文選題：XY公司 + 全面預(yù)算�。� 參考：《蘭州理工大學(xué)》2017年碩士論文

【摘要】：全面預(yù)算管理理論的發(fā)展史也是一場(chǎng)對(duì)財(cái)務(wù)管理理念的變革史,全面預(yù)算具有事前規(guī)劃、事中控制、事后分析的功能。全面預(yù)算管理的核心是目標(biāo)管理,是“企業(yè)完成決策目標(biāo),員工達(dá)成工作績(jī)效”的管理與控制最有效的手段。它既是維持現(xiàn)代企業(yè)全面協(xié)調(diào)發(fā)展的重要手段,也是企業(yè)在新形勢(shì)下全面推進(jìn)依法治企的必然選擇。XY公司作為中國(guó)抽水蓄能建設(shè)運(yùn)營(yíng)專(zhuān)業(yè)公司,經(jīng)過(guò)十多年的發(fā)展,開(kāi)發(fā)和管理的抽水蓄能電站已經(jīng)遍布全國(guó)20個(gè)省,抽水蓄能電站裝機(jī)容量位居中國(guó)首位。公司從“十二五”初期實(shí)施全面預(yù)算管理,基本形成了全面預(yù)算管理框架。本文作者根據(jù)多年的工作經(jīng)歷,綜合采用文獻(xiàn)查閱、專(zhuān)家訪談等方法,對(duì)XY公司的全面預(yù)算管理體系框架、預(yù)算編制流程、預(yù)算編制內(nèi)容、預(yù)算控制與考核進(jìn)行全面系統(tǒng)分析后,發(fā)現(xiàn)XY公司的全面預(yù)算管理落實(shí)公司發(fā)展戰(zhàn)略導(dǎo)向不明顯,管理體系無(wú)法適應(yīng)高速成長(zhǎng)期企業(yè)集團(tuán)化、規(guī)模化發(fā)展的需要。具體表現(xiàn)為:預(yù)算職能偏弱,預(yù)算制度和組織建設(shè)起步晚;預(yù)算編制基礎(chǔ)信息不全,預(yù)算與業(yè)務(wù)計(jì)劃融合度不高;預(yù)算的執(zhí)行控制和考核力度不夠;預(yù)算管理信息化支撐系統(tǒng)不完善等。針對(duì)存在的問(wèn)題,本文建議XY公司的預(yù)算編制要全面銜接公司的發(fā)展戰(zhàn)略,并從夯實(shí)預(yù)算編報(bào)基礎(chǔ)、深化預(yù)算執(zhí)行分析與控制、強(qiáng)化預(yù)算管理評(píng)價(jià)與獎(jiǎng)懲、完善預(yù)算管理體系保障措施等角度,提出了具體的優(yōu)化建議。本文的研究成果對(duì)XY公司通過(guò)優(yōu)化全面預(yù)算管理實(shí)現(xiàn)財(cái)務(wù)管理轉(zhuǎn)型具有重要意義,對(duì)其他抽水蓄能企業(yè)實(shí)施全面預(yù)算管理也具有一定的參考價(jià)值。
[Abstract]:The history of the development of the theory of comprehensive budget management is also a history of the reform of the concept of financial management. The comprehensive budget has the functions of planning in advance, controlling in matters and analyzing afterwards. The core of total budget management is objective management, which is the most effective means of management and control of "enterprises to achieve decision-making goals, employees to achieve job performance" management and control. It is not only an important means to maintain the comprehensive and coordinated development of modern enterprises, but also an inevitable choice for enterprises to comprehensively promote the management of enterprises according to law under the new situation. XY Company, as a professional company for the construction and operation of pumped storage in China, has been developing for more than a decade. Pumped-storage power stations have been developed and managed in 20 provinces of China, and the installed capacity of Pumped-storage plants ranks first in China. The company from the "12-year" early implementation of comprehensive budget management, the basic formation of a comprehensive budget management framework. Based on years of work experience, the author synthetically adopts the methods of literature review, expert interview, etc., to XY Company's overall budget management system framework, budget preparation process, budget content, After a comprehensive and systematic analysis of budget control and assessment, it is found that the overall budget management of XY Company is not obviously oriented towards the implementation of the company's development strategy, and the management system cannot meet the needs of the group and scale development of high-speed growing enterprises. The specific manifestations are: weak budget function, late start of budget system and organizational construction, incomplete basic information of budget preparation, low integration of budget and business plan, insufficient execution control and assessment of budget; Budget management information support system is not perfect. In view of the existing problems, this paper suggests that XY company's budget formulation should be integrated with the company's development strategy, and strengthen the budget management evaluation and reward and punishment by strengthening the foundation of budget preparation, deepening the analysis and control of budget execution, and strengthening the evaluation and punishment of budget management. From the point of view of perfecting the guarantee measures of budget management system, the paper puts forward some concrete suggestions for optimization. The research results of this paper have important significance for XY Company to realize the transformation of financial management through optimizing the overall budget management, and also have certain reference value for other pumped storage enterprises to implement the comprehensive budget management.
【學(xué)位授予單位】：蘭州理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類(lèi)號(hào)】：F426.61;F406.7

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