【摘要】：全面預(yù)算管理在現(xiàn)代企業(yè)管理中起著非常重要的作用。目前,我國(guó)很多大中型企業(yè)已推行了全面預(yù)算管理制度,成為了企業(yè)管理的重要工具。全面預(yù)算管理的推行,讓一些企業(yè)取得了成效,但是仍有相當(dāng)一部分企業(yè)雖然已經(jīng)建立了全面預(yù)算管理制度,但由于預(yù)算管理粗放、與戰(zhàn)略目標(biāo)相脫節(jié),實(shí)施效果不理想。目前,對(duì)全面預(yù)算管理研究主要集中于工商企業(yè),針對(duì)集團(tuán)財(cái)務(wù)公司這一特殊非銀行機(jī)構(gòu)的全面預(yù)算管理研究,特別是結(jié)合戰(zhàn)略導(dǎo)向、精細(xì)化方面的預(yù)算優(yōu)化管理研究的更少。本文從相對(duì)不受關(guān)注的非銀行金融機(jī)構(gòu)的集團(tuán)財(cái)務(wù)公司領(lǐng)域進(jìn)行了全面預(yù)算管理的探索。首先介紹了選題背景、研究目的意義及目前國(guó)內(nèi)外研究狀況,并引入了戰(zhàn)略導(dǎo)向預(yù)算理論和精細(xì)化預(yù)算管理理論,然后以XX電力財(cái)務(wù)公司全面預(yù)算管理的實(shí)施為案例,將理論與實(shí)踐相結(jié)合,對(duì)其全面預(yù)算管理現(xiàn)狀進(jìn)行深入剖析,指出其存在預(yù)算管理方式粗放,存在預(yù)算和戰(zhàn)略規(guī)劃“兩張皮”現(xiàn)象,預(yù)算多個(gè)環(huán)節(jié)未能有效銜接,缺少對(duì)預(yù)算進(jìn)行精細(xì)化控制,預(yù)算管理的實(shí)效性并沒(méi)有真正發(fā)揮等問(wèn)題,在分析這些問(wèn)題產(chǎn)生的原因基礎(chǔ)上構(gòu)建了基于戰(zhàn)略導(dǎo)向的XX電力財(cái)務(wù)公司全面預(yù)算管理體系,為其設(shè)計(jì)了一套基于EVA戰(zhàn)略的全面預(yù)算編制方案,并進(jìn)一步提出了預(yù)算管理的精細(xì)化對(duì)策。本文的研究以非銀行金融機(jī)構(gòu)的財(cái)務(wù)公司為研究對(duì)象,不僅對(duì)XX電力財(cái)務(wù)公司切實(shí)推行好全面預(yù)算管理,逐步從粗放管理向精細(xì)化管理轉(zhuǎn)變,具有重要的實(shí)際意義,同時(shí)也進(jìn)一步豐富了全面預(yù)算管理理論,對(duì)其他集團(tuán)財(cái)務(wù)公司推行與優(yōu)化全面預(yù)算管理工作也具有一定的借鑒意義。
[Abstract]:Comprehensive budget management plays a very important role in modern enterprise management. At present, many large and medium-sized enterprises in China have implemented a comprehensive budget management system, which has become an important tool for enterprise management. The implementation of comprehensive budget management has made some enterprises achieve success, but a considerable number of enterprises have established a comprehensive budget management system, but due to extensive budget management, which is out of line with the strategic objectives, the implementation effect is not satisfactory. At present, the research on total budget management is mainly focused on industrial and commercial enterprises, and the research on comprehensive budget management of group finance company, a special non-bank organization, especially on the combination of strategic guidance, the research on budget optimization management is less. This paper explores the overall budget management in the field of group finance companies of non-bank financial institutions. This paper introduces the background of the topic, the significance of the research purpose and the current research situation at home and abroad, and introduces the strategic oriented budget theory and the refined budget management theory, and then takes the implementation of the comprehensive budget management of XX Electric Power Finance Company as an example. Combining theory with practice, this paper deeply analyzes the present situation of its overall budget management, points out that it has extensive budget management mode, "two skins" phenomenon of budget and strategic planning, and many links of budget can not be effectively connected. The lack of detailed control of the budget, the effectiveness of budget management has not really brought into play. Based on the analysis of the causes of these problems, a comprehensive budget management system based on strategic direction of XX Electric Power Finance Company is constructed. A comprehensive budgeting scheme based on EVA strategy is designed for it, and the detailed countermeasures of budget management are put forward. The research of this paper takes the financial companies of non-bank financial institutions as the research object. It is of great practical significance not only for XX Electric Power Finance Company to carry out the comprehensive budget management, but also for the gradual transformation from extensive management to fine management. At the same time, it further enriches the theory of total budget management, and has certain reference significance for other group financial companies to carry out and optimize the overall budget management.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F406.7;F426.61

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