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  本文選題：全面預(yù)算管理　切入點：體系構(gòu)建　出處：《安徽財經(jīng)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：全面預(yù)算管理是企業(yè)實行內(nèi)部管理和控制的重要手段,從企業(yè)層面來看,它有助于提高企業(yè)經(jīng)濟效益和經(jīng)營管理水平,增強企業(yè)競爭力；從宏觀層面上來看,它有助于利用市場力量優(yōu)化資源配置,實現(xiàn)社會財富的增值。自20世紀(jì)90年代以來,隨著我國房地產(chǎn)行業(yè)的高速發(fā)展,很多房地產(chǎn)企業(yè)走上了集團化的管理道路,全面預(yù)算管理正是企業(yè)加強集權(quán)管理,實現(xiàn)集團公司對分子公司內(nèi)部控制的重要手段。為了保證全面預(yù)算管理在房地產(chǎn)集團公司的有效推行,需要有完善的全面預(yù)算管理體系作為支撐。 本文基于對G房地產(chǎn)集團公司全面預(yù)算管理的研究,采用了規(guī)范研究法和案例研究法。首先,對全面預(yù)算的國內(nèi)外研究現(xiàn)狀做了全面介紹。接著,闡述了全面預(yù)算管理理論,以及與之相關(guān)的理論基礎(chǔ),界定了房地產(chǎn)集團公司的概念,并對我國房地產(chǎn)集團公司全面預(yù)算管理的現(xiàn)狀做出了分析。隨后,以G房地產(chǎn)集團公司為例,分析了該集團公司目前推行全面預(yù)算管理的現(xiàn)狀及存在的問題。在此基礎(chǔ)上,結(jié)合了集團公司的戰(zhàn)略規(guī)劃和管理模式,為G房地產(chǎn)集團公司構(gòu)建了一套全面預(yù)算管理體系。主要從以下幾個方面進行了構(gòu)建：預(yù)算組織結(jié)構(gòu)體系、預(yù)算目標(biāo)體系、預(yù)算編制體系、預(yù)算執(zhí)行分析體系、預(yù)算考核體系。在體系的構(gòu)建中,通過與G房地產(chǎn)集團公司的戰(zhàn)略相結(jié)合,運用平衡計分卡的思想,將預(yù)算指標(biāo)體系從財務(wù)維度擴展到非財務(wù)維度,并以此作為預(yù)算執(zhí)行分析的基礎(chǔ)和預(yù)算考評的依據(jù)。最后,本文提出了相關(guān)的保障措施,以保證全面預(yù)算管理體系在G房地產(chǎn)集團公司的有效實施。 本文希望通過對G房地產(chǎn)集團公司全面預(yù)算體系的構(gòu)建,能夠有效解決G房地產(chǎn)集團公司全面預(yù)算管理實施過程中存在的問題。同時,能對類似企業(yè)的全面預(yù)算管理起到有益的借鑒作用。
[Abstract]:Comprehensive budget management is an important means for enterprises to implement internal management and control. From the enterprise level, it helps to improve the economic efficiency and management level of enterprises and enhance the competitiveness of enterprises. Since 1990s, with the rapid development of the real estate industry in China, many real estate enterprises have embarked on the road of collectivized management. Comprehensive budget management is an important means for enterprises to strengthen centralized management and realize the internal control of sub-subsidiaries. In order to ensure the effective implementation of comprehensive budget management in real estate group companies, Need to have a comprehensive budget management system as support. Based on the research on the overall budget management of G Real Estate Group Company, this paper adopts the normative research method and the case study method. Firstly, it makes a comprehensive introduction to the domestic and foreign research status of the overall budget. Then, it expounds the theory of the comprehensive budget management. And the related theoretical basis, defines the concept of real estate group company, and makes an analysis of the current situation of total budget management of real estate group company in China. Then, taking G real estate group company as an example, This paper analyzes the present situation and existing problems of the implementation of total budget management in this group company. On this basis, it combines the strategic planning and management mode of the group company. This paper constructs a set of comprehensive budget management system for G Real Estate Group Company. It is mainly constructed from the following aspects: budget organization structure system, budget target system, budget preparation system, budget execution analysis system, In the construction of the system, by combining with the strategy of G Real Estate Group Company and using the idea of balanced Scorecard, the budget index system is extended from the financial dimension to the non-financial dimension. Finally, this paper puts forward the relevant safeguard measures to ensure the effective implementation of the overall budget management system in G Real Estate Group Company. This paper hopes that through the construction of the overall budget system of G real estate group company, it can effectively solve the problems existing in the implementation of overall budget management of G real estate group company. At the same time, Can be similar to the overall budget management of enterprises to play a useful reference role.
【學(xué)位授予單位】：安徽財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F299.233.42

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本文編號：1561412