本文選題：傳媒集團 + 全面預(yù)算管理�。� 參考：《內(nèi)蒙古大學(xué)》2013年碩士論文

【摘要】：全面預(yù)算管理的應(yīng)用在國外企業(yè)以有近百年的歷史,已經(jīng)形成了系統(tǒng)管理的科學(xué)學(xué)科,許多學(xué)者和企業(yè)家在全面預(yù)算管理的實踐中不斷探索和總結(jié),在更廣闊的領(lǐng)域和更縱深的細節(jié)管理處延伸和挖掘全面預(yù)算管理的潛質(zhì),并對取得的經(jīng)驗不斷給予全面預(yù)算管理理論及方法論的完善和創(chuàng)新。我國企業(yè)實行全面預(yù)算管理比較晚,但在近30年的發(fā)展中全面預(yù)算管理越來越多的被企業(yè)家接受并得到了廣泛的應(yīng)用。我國傳媒集團企業(yè)是在近十幾年中快速成長起來的新型產(chǎn)業(yè),’在當(dāng)前國內(nèi)外文化和經(jīng)濟環(huán)境的巨大沖擊下正在探索全媒體的戰(zhàn)略轉(zhuǎn)型道路。在傳媒集團如何應(yīng)用全面預(yù)算管理保障戰(zhàn)略的落地實施受到越來越多的傳媒人關(guān)注和重視。 內(nèi)蒙古日報社傳媒集團是集報業(yè)、新媒體、印刷業(yè)、房地產(chǎn)及餐飲服務(wù)業(yè)于一體的多元經(jīng)營的集團企業(yè)。在全面預(yù)算的管理應(yīng)用中,集團的核心競爭力和價值都得到了快速發(fā)展和提升的同時也彰顯出戰(zhàn)略目標(biāo)與預(yù)算目標(biāo)脫節(jié),目標(biāo)體系不健全,博弈成本過高,信息渠道不通暢,動態(tài)指標(biāo)無法實時監(jiān)測,績效考核缺乏激勵機制,內(nèi)部審計缺位等諸多問題。本文在全面預(yù)算管理理論支撐的基礎(chǔ)上通過對內(nèi)蒙古日報社傳媒集團開展基于戰(zhàn)略的全面預(yù)算管理的實施情況和效果的研究,明確傳媒集團企業(yè)全面開展戰(zhàn)略預(yù)算管理的必然性和重要性,提出繪制戰(zhàn)略地圖；實現(xiàn)戰(zhàn)略目標(biāo)和預(yù)算目標(biāo)的緊密、有效的對接；完善信息溝通,加強信息化建設(shè)；加強績效考評管理,激活激勵機制；控制預(yù)算松弛,加強預(yù)算執(zhí)行；加強組織建設(shè),提高預(yù)算工作效率的具體的完善對策的并得出樹立科學(xué)的全面預(yù)算管理理念；強化全面預(yù)算職能化管理；引進前沿的“戰(zhàn)略地圖”、“聯(lián)合基數(shù)法理論”和"SHENHUAC"法等研究成果及方法,實現(xiàn)全面預(yù)算管理升級提高的研究結(jié)論。
[Abstract]:The application of comprehensive budget management in foreign enterprises has a history of nearly 100 years, and has formed a scientific subject of system management. Many scholars and entrepreneurs have been exploring and summarizing in the practice of comprehensive budget management. It extends and excavates the potential of total budget management in the broader field and in more depth of detail management, and continuously improves and innovates the theory and methodology of comprehensive budget management. It is relatively late for Chinese enterprises to implement comprehensive budget management, but in the past 30 years, more and more comprehensive budget management has been accepted by entrepreneurs and widely used. China's media group enterprises are a new type of industry which has grown rapidly in the past ten years. Under the great impact of the current domestic and foreign culture and economic environment, the media group enterprises are exploring the strategic transformation road of the whole media. More and more media people pay more and more attention to how to apply the overall budget management and guarantee strategy in media group. Nei Mongol Daily Media Group is a diversified group of newspaper, new media, printing, real estate and catering services. In the application of overall budget management, the core competitiveness and value of the group have been rapidly developed and promoted, and at the same time, the strategic objectives and budget objectives are disjointed, the target system is not perfect, the game cost is too high, and the information channels are not smooth. Dynamic indicators can not be monitored in real time, performance appraisal lacks incentive mechanism, internal audit is absent and so on. Based on the theory of comprehensive budget management, this paper studies the implementation and effect of comprehensive budget management based on strategy in Inner Mongolia Daily Media Group. Make clear the inevitability and importance of developing strategic budget management in media group enterprises, propose drawing strategic map, realize close and effective docking of strategic goal and budget goal, perfect information communication, strengthen information construction; Strengthen the performance appraisal management, activate the incentive mechanism, control the budget slack, strengthen the budget execution, strengthen the organization construction, improve the budget work efficiency, and establish the scientific overall budget management idea; Strengthening the functional management of total budget, introducing the advanced research results and methods, such as "strategic map", "combined cardinality theory" and "SheNH UAC", to realize the research conclusion of upgrading and improving the overall budget management.
【學(xué)位授予單位】：內(nèi)蒙古大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：G219.27

【參考文獻】

相關(guān)期刊論文 前10條

1 潘愛香;呂樂;;以價值管理觀重構(gòu)作業(yè)基礎(chǔ)預(yù)算[J];北京工商大學(xué)學(xué)報(社會科學(xué)版);2009年01期

2 朱朝暉;宋潔;;基于平衡計分卡的戰(zhàn)略導(dǎo)向全面預(yù)算流程構(gòu)建[J];財會通訊;2009年20期

3 任義忠;;新形勢下報業(yè)集團風(fēng)險管控體系的戰(zhàn)略構(gòu)建[J];傳媒;2012年02期

4 楊步國;;《集團之治》序[J];傳媒;2007年05期

5 鄭禮光;;基于戰(zhàn)略地圖的預(yù)算框架構(gòu)建[J];經(jīng)濟與管理;2009年09期

6 盧曉云;開展預(yù)算編制審計的思考[J];中國審計;2005年02期

7 蔡劍輝;;預(yù)算的職能沖突與協(xié)調(diào)對策研究[J];會計研究;2009年12期

8 楊波;;淺析全面預(yù)算管理體系在企業(yè)中的運用[J];財會通訊(理財版);2008年08期

9 董夏,竇莉;戰(zhàn)略管理會計中的業(yè)績評價問題[J];財會研究;2002年04期

10 曾維林;;基于企業(yè)戰(zhàn)略的預(yù)算管理體系的構(gòu)建[J];煤炭經(jīng)濟研究;2007年07期

，

本文編號：2041771