本文選題：全面預(yù)算管理 + 動(dòng)態(tài)預(yù)算��； 參考：《內(nèi)蒙古大學(xué)》2012年碩士論文

【摘要】：從2008年開始的全球金融危機(jī)近年來已對我國經(jīng)濟(jì)發(fā)展產(chǎn)生了深遠(yuǎn)的影響。銀行作為國民經(jīng)濟(jì)的重要組成部分,在發(fā)展過程中同樣受到?jīng)_擊。無論是四大國有銀行,還是中小型的商業(yè)銀行,幾年來都在不斷的調(diào)整發(fā)展戰(zhàn)略,以應(yīng)對日益嚴(yán)峻的挑戰(zhàn)。面對國際國內(nèi)大環(huán)境的不景氣和宏觀經(jīng)濟(jì)政策的不斷調(diào)整,同時(shí)面對外資銀行的大量涌入以及國內(nèi)銀行業(yè)之間同業(yè)競爭的加劇,各個(gè)商業(yè)銀行都急于尋找到一條合適的生存之路。全面預(yù)算管理也正是在這種大背景下日益引起商業(yè)銀行的重視,成為加強(qiáng)財(cái)務(wù)管理、提高內(nèi)控水平、整合內(nèi)部資源、平衡利益關(guān)系的重要工具。全面預(yù)算管理在實(shí)現(xiàn)銀行持續(xù)、穩(wěn)健經(jīng)營,促進(jìn)經(jīng)濟(jì)效益的穩(wěn)步增長,保持競爭優(yōu)勢方面發(fā)揮著越來越重要的作用,如何有效利用好全面預(yù)算管理以促進(jìn)戰(zhàn)略目標(biāo)的實(shí)現(xiàn),成為各個(gè)商業(yè)銀行迫切需要解決的問題。 本文以包商銀行全面預(yù)算管理的實(shí)施為主要研究對象,深入剖析了包商銀行全面預(yù)算管理的現(xiàn)狀,指出目前存在諸如內(nèi)容不全面、參與不全面、流程不全面、頻度不全面、指標(biāo)不全面等問題并分析了成因,然后將全面預(yù)算管理的理念引入包商銀行,并通過對包商銀行的全面預(yù)算管理整體框架的設(shè)計(jì),理順全面預(yù)算管理的流程,明確全面預(yù)算管理組織架構(gòu)及各部門的職責(zé)分工,加強(qiáng)信息系統(tǒng)建設(shè)對全面預(yù)算的促進(jìn)作用,以及強(qiáng)調(diào)對全面預(yù)算的考評,為包商銀行構(gòu)建起科學(xué)的、動(dòng)態(tài)的全面預(yù)算管理體系,以解決包商銀行全面預(yù)算不全面的問題,促進(jìn)包商銀行財(cái)務(wù)管理水平的提高和內(nèi)控管理的有效加強(qiáng),促進(jìn)包商銀行戰(zhàn)略愿景的達(dá)成及實(shí)現(xiàn)可持續(xù)發(fā)展。
[Abstract]:The global financial crisis that began in 2008 has had a profound impact on China's economic development in recent years. As an important part of national economy, banks are also impacted in the process of development. Both the big four state-owned banks and the small and medium-sized commercial banks are constantly adjusting their development strategies to meet the increasingly serious challenges. In the face of the recession of the international and domestic environment and the constant adjustment of macroeconomic policies, at the same time, in the face of the influx of foreign banks and the intensification of interbank competition among domestic banks, All commercial banks are eager to find a suitable way to survive. It is under this background that the overall budget management is paid more and more attention to by commercial banks, and it has become an important tool to strengthen financial management, improve the level of internal control, integrate internal resources and balance the relationship between interests. The comprehensive budget management plays a more and more important role in realizing the sustained and steady operation of the bank, promoting the steady growth of the economic benefit and maintaining the competitive advantage. How to make good use of the comprehensive budget management to promote the realization of the strategic goal is becoming more and more important. Become each commercial bank urgent need to solve the problem. This paper takes the implementation of comprehensive budget management of the contractor bank as the main research object, deeply analyzes the present situation of the comprehensive budget management of the contractor bank, and points out that there exist some problems such as incomplete content, incomplete participation, incomplete process, incomplete frequency, etc. This paper analyzes the causes of incomplete indicators, and then introduces the concept of total budget management into the contractor bank, and through the design of the overall budget management framework of the contractor bank, straightens out the overall budget management process. To clarify the organizational structure of overall budget management and the division of responsibilities of various departments, to strengthen the role of information system construction in promoting the overall budget, and to emphasize the evaluation of the overall budget, so as to set up a scientific system for the contractors' banks, Dynamic comprehensive budget management system to solve the problem of comprehensive budget of the contractor bank, promote the improvement of financial management level of the contractor bank and the effective strengthening of internal control management, Promote the strategic vision of the contractor bank and achieve sustainable development.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：F830.42;F832.33

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