【摘要】：全面預算管理是企業(yè)發(fā)展不可或缺的管理工具,隨著國內(nèi)經(jīng)濟的發(fā)展和預算管理理論的引入,全面預算管理在國內(nèi)企業(yè)得到重視和推廣,日益受到企業(yè)管理者的重視,但是多數(shù)企業(yè)將預算管理集中于財務領域,沒有很好的與日常經(jīng)營范圍相結合,使預算管理缺乏長期效應。對管理層而言,預算管理并沒有達到預算介入業(yè)務來實現(xiàn)全面控制公司的運營及推動公司經(jīng)營目標實現(xiàn)的效果,所以,本文重點結合AX證券公司實務研究全面預算管理具有一定的現(xiàn)實意義。本文以AX證券公司為例,立足于公司實務以公司發(fā)展策略為基礎分析全面預算管理體系,對其全面預算管理的應用進行系統(tǒng)分析。近年來證券行業(yè)受到國家政策的支持新業(yè)務層出不窮,為了能在激烈的競爭中獲取生存和發(fā)展機遇,大部分券商已開始轉型,將業(yè)務重心由傳統(tǒng)業(yè)務市場向新型業(yè)務市場轉移,證券公司業(yè)務分布結構的改變勢必產(chǎn)生影響,AX證券公司原有的預算管理手段明顯已無法滿足日常需求,各種弊端也日益凸顯。本文首先通過分析研究全面預算管理理論和國內(nèi)外研究理論,其次結合AX證券公司基本情況、管理模式及預算匹配現(xiàn)狀、預算管理特征及預算實施過程中的問題等方面進行分析,在AX證券公司現(xiàn)有預算管理的基礎上優(yōu)化其全面預算管理體系。本文創(chuàng)新點及結論:(1)結合行業(yè)的發(fā)展動向和管理需求展開論述,使論文具有時效性和針對性;(2)從證券公司預算管理實際情況出發(fā),貼切實際管理需要,結合日常問題設計全面預算管理體系,充分考慮AX證券公司實務中的問題,避免生搬硬套的情況;(3)區(qū)別于其他行業(yè)預算體系,結合AX證券公司業(yè)務發(fā)展類型及多層級部門設置,對公司全面預算管理體系作出指導和建議更加具有實踐意義;(4)結合市場環(huán)境,設置優(yōu)化AX證券公司考核體制,并將其與預算考評結合,使預算與市場化相結合具有一定的動態(tài)影響;(5)優(yōu)化AX證券公司預算編制,按照預算模塊分類,與實踐情況相結合提出問題和建議,突出優(yōu)化編制對全面預算管理帶來的影響。
[Abstract]:Comprehensive budget management is an indispensable management tool for enterprise development. With the development of domestic economy and the introduction of budget management theory, comprehensive budget management has been attached importance to and popularized in domestic enterprises. However, most enterprises concentrate their budget management on the financial field, which is not well combined with the daily business scope, which makes the budget management lack of long-term effect. As far as management is concerned, budget management has not achieved the effect of budget intervention to achieve overall control of the company's operations and promote the realization of the company's business objectives, so, It is of practical significance to study total budget management in combination with the practice of AX Securities Company. Taking AX Securities Company as an example, this paper analyzes the overall budget management system on the basis of the company's development strategy, and systematically analyzes the application of its overall budget management. In recent years, the securities industry has been supported by national policies. In order to obtain survival and development opportunities in the fierce competition, most securities companies have begun to transform their business focus from the traditional business market to the new business market. The change of business distribution structure of securities companies is bound to have an impact on the original budget management tools of ax securities companies can not obviously meet the daily needs, and various drawbacks are becoming increasingly prominent. This paper firstly studies the theory of comprehensive budget management and domestic and foreign research theory, and then combines the basic situation of AX securities company, management model and budget matching status. The characteristics of budget management and the problems in budget implementation are analyzed, and the overall budget management system of AX Securities Company is optimized on the basis of existing budget management. The innovation points and conclusions of this paper are as follows: (1) discussing the development trend and management demand of the industry, making the paper timely and targeted; (2) proceeding from the actual situation of the budget management of the securities company, it is suitable for the actual management needs. Design a comprehensive budget management system combined with daily problems, fully consider the problems in the practice of AX Securities Company, avoid the situation of copying mechanically; (3) different from other industry budget system, combine with the business development type and multi-level department setup of AX securities company, It has more practical significance to give guidance and suggestions to the overall budget management system of the company. (4) combine the market environment, set up and optimize the appraisal system of AX securities company, and combine it with the budget evaluation. The combination of budget and marketization has a certain dynamic impact; (5) optimize the AX securities company budget preparation, according to the budget module classification, combined with the practical situation to put forward problems and suggestions, highlight the impact of optimization on the overall budget management.
【學位授予單位】：河南工業(yè)大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F830.42;F832.39

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