【摘要】：全面預(yù)算管理是企業(yè)發(fā)展不可或缺的管理工具,隨著國(guó)內(nèi)經(jīng)濟(jì)的發(fā)展和預(yù)算管理理論的引入,全面預(yù)算管理在國(guó)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(yù)算管理集中于財(cái)務(wù)領(lǐng)域,沒(méi)有很好的與日常經(jīng)營(yíng)范圍相結(jié)合,使預(yù)算管理缺乏長(zhǎng)期效應(yīng)。對(duì)管理層而言,預(yù)算管理并沒(méi)有達(dá)到預(yù)算介入業(yè)務(wù)來(lái)實(shí)現(xiàn)全面控制公司的運(yùn)營(yíng)及推動(dòng)公司經(jīng)營(yíng)目標(biāo)實(shí)現(xiàn)的效果,所以,本文重點(diǎn)結(jié)合AX證券公司實(shí)務(wù)研究全面預(yù)算管理具有一定的現(xiàn)實(shí)意義。本文以AX證券公司為例,立足于公司實(shí)務(wù)以公司發(fā)展策略為基礎(chǔ)分析全面預(yù)算管理體系,對(duì)其全面預(yù)算管理的應(yīng)用進(jìn)行系統(tǒng)分析。近年來(lái)證券行業(yè)受到國(guó)家政策的支持新業(yè)務(wù)層出不窮,為了能在激烈的競(jìng)爭(zhēng)中獲取生存和發(fā)展機(jī)遇,大部分券商已開(kāi)始轉(zhuǎn)型,將業(yè)務(wù)重心由傳統(tǒng)業(yè)務(wù)市場(chǎng)向新型業(yè)務(wù)市場(chǎng)轉(zhuǎn)移,證券公司業(yè)務(wù)分布結(jié)構(gòu)的改變勢(shì)必產(chǎn)生影響,AX證券公司原有的預(yù)算管理手段明顯已無(wú)法滿足日常需求,各種弊端也日益凸顯。本文首先通過(guò)分析研究全面預(yù)算管理理論和國(guó)內(nèi)外研究理論,其次結(jié)合AX證券公司基本情況、管理模式及預(yù)算匹配現(xiàn)狀、預(yù)算管理特征及預(yù)算實(shí)施過(guò)程中的問(wèn)題等方面進(jìn)行分析,在AX證券公司現(xiàn)有預(yù)算管理的基礎(chǔ)上優(yōu)化其全面預(yù)算管理體系。本文創(chuàng)新點(diǎn)及結(jié)論:(1)結(jié)合行業(yè)的發(fā)展動(dòng)向和管理需求展開(kāi)論述,使論文具有時(shí)效性和針對(duì)性;(2)從證券公司預(yù)算管理實(shí)際情況出發(fā),貼切實(shí)際管理需要,結(jié)合日常問(wèn)題設(shè)計(jì)全面預(yù)算管理體系,充分考慮AX證券公司實(shí)務(wù)中的問(wèn)題,避免生搬硬套的情況;(3)區(qū)別于其他行業(yè)預(yù)算體系,結(jié)合AX證券公司業(yè)務(wù)發(fā)展類型及多層級(jí)部門設(shè)置,對(duì)公司全面預(yù)算管理體系作出指導(dǎo)和建議更加具有實(shí)踐意義;(4)結(jié)合市場(chǎng)環(huán)境,設(shè)置優(yōu)化AX證券公司考核體制,并將其與預(yù)算考評(píng)結(jié)合,使預(yù)算與市場(chǎng)化相結(jié)合具有一定的動(dòng)態(tài)影響;(5)優(yōu)化AX證券公司預(yù)算編制,按照預(yù)算模塊分類,與實(shí)踐情況相結(jié)合提出問(wèn)題和建議,突出優(yōu)化編制對(duì)全面預(yù)算管理帶來(lái)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(xué)位授予單位】：河南工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F830.42;F832.39

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