本文關(guān)鍵詞：A公司戰(zhàn)略預(yù)算管理應(yīng)用研究　出處：《河南大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

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【摘要】：二十世紀(jì)九十年代以來，商業(yè)環(huán)境不確定性增加，企業(yè)之間的競爭日趨激烈，傳統(tǒng)預(yù)算的缺陷也日益暴露出來，已不能適應(yīng)企業(yè)長遠(yuǎn)發(fā)展的需要。傳統(tǒng)預(yù)算只是簡單的考慮財務(wù)指標(biāo)，很多隱性的對企業(yè)也很重要的非財務(wù)指標(biāo)被忽略，這樣根本無法與企業(yè)的戰(zhàn)略目標(biāo)相一致，預(yù)算只變成一種形式，它的功能得不到完全發(fā)揮，很難適應(yīng)內(nèi)部和外部環(huán)境的迅速變化。而戰(zhàn)略預(yù)算管理是支撐企業(yè)目標(biāo)實現(xiàn)的一個有力的途徑，它能使企業(yè)改變原有的落后的預(yù)算管理思想，跟隨時代步伐，提高企業(yè)競爭力，使企業(yè)踏入穩(wěn)健提升的發(fā)展大道。 隨著全球經(jīng)濟一體化進(jìn)程的加快，我國大部分企業(yè)逐漸被推向國際市場，面臨著更加嚴(yán)峻的考驗和挑戰(zhàn)。在十二五戰(zhàn)略規(guī)劃年間，國內(nèi)企業(yè)大多都制定了十二五戰(zhàn)略規(guī)劃，要想使戰(zhàn)略規(guī)劃實現(xiàn)，需要企業(yè)在經(jīng)營過程中不斷的摸索和調(diào)整。戰(zhàn)略預(yù)算管理以戰(zhàn)略為起始，旨在實現(xiàn)企業(yè)價值最大化，注重財務(wù)信息和非財務(wù)信息，使預(yù)算管理更加適應(yīng)商業(yè)環(huán)境的變化，實現(xiàn)企業(yè)資源的有效配置，為企業(yè)強健發(fā)展提供了有力的保證。因此，戰(zhàn)略預(yù)算管理是未來企業(yè)預(yù)算管理的必然趨勢。 本論文采用文獻(xiàn)研究和案例相結(jié)合的方法，以文獻(xiàn)研究作為理論基石，在現(xiàn)有的理論基礎(chǔ)上作進(jìn)一步的探索。本文的結(jié)構(gòu)有六部分，首先介紹了本文的研究背景和意義；其次闡述本文研究的主要課題戰(zhàn)略預(yù)算管理的相關(guān)理論概述；接下來介紹了A公司的基本狀況，并對A公司預(yù)算管理現(xiàn)狀及存在的問題進(jìn)行分析；然后針對A公司預(yù)算管理中存在的問題，構(gòu)建一套相對可行的戰(zhàn)略預(yù)算管理體系，目的是使A公司克服原有預(yù)算的弊端，形成比較全面的預(yù)算管理系統(tǒng)；最后提出了戰(zhàn)略預(yù)算管理體系保障措施，只有完善的制度作為后盾，預(yù)算才能發(fā)揮其應(yīng)有的作用，也能為企業(yè)建立優(yōu)良的預(yù)算管理環(huán)境，提高預(yù)算實施的強度和有效性。通過將戰(zhàn)略預(yù)算管理體系應(yīng)用到A公司中，從而將戰(zhàn)略和預(yù)算管理結(jié)合起來，確保預(yù)算對戰(zhàn)略的支持，使戰(zhàn)略目標(biāo)能夠落實到實際行動中，，實現(xiàn)戰(zhàn)略與預(yù)算的有效銜接。
[Abstract]:Since 1990s, the uncertainty of business environment is increasing, the competition among enterprises is becoming more and more fierce, and the defects of traditional budget are exposed day by day. Traditional budget is only simple to consider financial indicators, many recessive non-financial indicators are also very important to enterprises are ignored. This simply can not be consistent with the strategic objectives of the enterprise, the budget is only a form, its functions can not be fully played. It is very difficult to adapt to the rapid changes of internal and external environment, and strategic budget management is a powerful way to support the realization of enterprise objectives, it can make enterprises change the original backward thinking of budget management and follow the pace of the times. Improve the competitiveness of enterprises, so that enterprises step into a steady way of development. With the acceleration of the process of global economic integration, most of our enterprises are gradually pushed to the international market, facing a more severe test and challenge. Most of the domestic enterprises have formulated the twelfth five-year strategic plan. To make the strategic plan come true, enterprises need to explore and adjust constantly in the process of operation. Strategic budget management starts with strategy. The aim is to maximize the enterprise value, pay attention to the financial information and non-financial information, make the budget management more adapt to the changes of the business environment, and realize the effective allocation of the enterprise resources. Therefore, strategic budget management is the inevitable trend of enterprise budget management in the future. This paper adopts the method of combining literature research with case study, taking literature research as the theoretical foundation stone, and making further exploration on the basis of existing theories. The structure of this paper has six parts. Firstly, the research background and significance of this paper are introduced. Secondly, the related theories of strategic budget management, which is the main subject of this paper, are described. Then introduced the basic situation of company A, and analyzed the current situation and existing problems of the budget management of company A. Then, aiming at the problems existing in the budget management of company A, a set of relatively feasible strategic budget management system is constructed in order to make A company overcome the disadvantages of the original budget and form a more comprehensive budget management system. Finally put forward the strategic budget management system security measures, only a sound system as the backing, the budget can play its due role, but also for enterprises to establish a good budget management environment. Improve the strength and effectiveness of budget implementation. By applying the strategic budget management system to company A, the strategy and budget management are combined to ensure the budget support to the strategy. So that the strategic objectives can be implemented in practice, to achieve the effective alignment of strategy and budget.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F406.7;F426.82

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