本文選題：全面預(yù)算管理 + 預(yù)算控制��； 參考：《河南財經(jīng)政法大學(xué)》2017年碩士論文

【摘要】：全面預(yù)算管理是現(xiàn)代企業(yè)管理體系中的重要組成部分,是一個包含預(yù)算目標確定、預(yù)算具體編制工作、實際預(yù)算的執(zhí)行和控制、后期對預(yù)算的分析及預(yù)算考核的的閉環(huán)管理體系。全面預(yù)算管理通過將企業(yè)長遠的戰(zhàn)略目標分解至具體的經(jīng)營目標,有利于統(tǒng)籌企業(yè)未來發(fā)展方向、優(yōu)化資源配置、防范經(jīng)營風險、更好地實現(xiàn)決策和內(nèi)部控制的功能。近年來,我國致力于推動全面預(yù)算管理的應(yīng)用,并出臺一系列制度推動企業(yè)預(yù)算管理工作的進展。雖然我國大多數(shù)企業(yè)已經(jīng)實施全面預(yù)算管理,但在具體執(zhí)行過程中,不同企業(yè)由于行業(yè)特點不同、自身發(fā)展所處的生命周期不同,采用的預(yù)算管理的辦法也不同,導(dǎo)致企業(yè)預(yù)算控制的效果也截然不同。本文采用案例研究法,選擇預(yù)算管理模式兼具普遍性和特殊性的ZM公司作為對象,重點研究全面預(yù)算管理如何充分發(fā)揮在企業(yè)中的控制作用。首先,梳理國內(nèi)外對全面預(yù)算管理的研究成果和全面預(yù)算管理的基本理論,奠定理論基礎(chǔ);其次,對ZM公司全面預(yù)算管理進行案例研究,重點從ZM公司2016年預(yù)算的編制、執(zhí)行和控制、分析、考核這些具體的業(yè)務(wù)環(huán)節(jié)著手,分析全面預(yù)算的實施過程和應(yīng)用情況,對其預(yù)算管理進行評價,發(fā)現(xiàn)ZM公司已經(jīng)建立了預(yù)算管理體系、完善了預(yù)算組織機構(gòu)、規(guī)范了預(yù)算管理的流程并且引入了費用控制系統(tǒng)。然而在實踐中仍然存在一些突出問題,譬如業(yè)務(wù)部門上報預(yù)算數(shù)據(jù)不準確、建設(shè)直接投資部分預(yù)算編制程序復(fù)雜、預(yù)算分析不到位、預(yù)算考核流于形式等,這些問題都會嚴重影響預(yù)算控制的效果。由此展開進一步分析,發(fā)現(xiàn)這些問題的產(chǎn)生有其深刻的根源,軌道行業(yè)業(yè)務(wù)的復(fù)雜性,國有企業(yè)的政治特殊性、預(yù)算考核目標的特殊性等都會影響企業(yè)預(yù)算管理的具體工作以及控制的效果�；谝陨显蛱岢銎髽I(yè)應(yīng)將預(yù)算管理目標列入公司發(fā)展目標責任書、引入預(yù)算管理信息系統(tǒng)、加強預(yù)算的事中控制形成閉環(huán)管理等建議以提高企業(yè)預(yù)算控制的質(zhì)量。
[Abstract]:Comprehensive budget management is an important part of modern enterprise management system, which includes budget target determination, budget preparation, actual budget execution and control.The closed-loop management system of budget analysis and budget assessment.By decomposing the long-term strategic objectives of the enterprise to the specific business objectives, the overall budget management is conducive to the overall planning of the future development direction of the enterprise, the optimization of the allocation of resources, the prevention of operational risks, and the better realization of the functions of decision-making and internal control.In recent years, China is committed to promoting the application of total budget management, and introduced a series of systems to promote the progress of enterprise budget management.Although most enterprises in our country have already implemented comprehensive budget management, in the specific implementation process, different enterprises have different life cycles for their own development due to different industry characteristics, and the methods of budget management are also different.The effect that leads to enterprise budget control is also very different.Using the case study method, this paper chooses ZM Company, which has both universality and particularity of budget management mode, as the object, and focuses on how to give full play to the control role of total budget management in the enterprise.First of all, combing the domestic and foreign research results on the overall budget management and the basic theory of comprehensive budget management, laying a theoretical foundation; secondly, the comprehensive budget management of ZM company case study, focusing on the preparation of the budget of ZM Company 2016,Execution and control, analysis and assessment of these specific business links, analysis of the implementation process and application of the overall budget, evaluation of its budget management, it is found that ZM Company has established a budget management system.Improve the budget organization, standardize the budget management process and introduce the cost control system.However, there are still some outstanding problems in practice, such as the inaccurate reporting of budget data by business departments, the complexity of budget preparation procedures for some parts of construction direct investment, the lack of budget analysis, the mere formality of budget assessment, and so on.These problems will seriously affect the effectiveness of budget control.Through further analysis, we find that these problems have their profound roots, the complexity of rail industry business, the political particularity of state-owned enterprises,The particularity of budget assessment target will affect the concrete work and control effect of enterprise budget management.In order to improve the quality of enterprise budget control, it is suggested that enterprises should include budget management objectives in the company's development target liability statement, introduce the budget management information system, and strengthen the closed loop management of budget management in order to improve the quality of enterprise budget control based on the above reasons.
【學(xué)位授予單位】：河南財經(jīng)政法大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F572.6;F570.5

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