發(fā)布時(shí)間：2018-03-20 15:23

  本文選題：內(nèi)部控制　切入點(diǎn)：預(yù)算管理　出處：《哈爾濱工業(yè)大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：全面預(yù)算管理作為企業(yè)內(nèi)控的重要手段，是建設(shè)現(xiàn)代企業(yè)制度的重要條件之一。隨著內(nèi)外部環(huán)境變化，以及預(yù)算管理理論的發(fā)展，企業(yè)預(yù)算管理的模式也在不斷變化。地利集團(tuán)是立足于東北地區(qū)的農(nóng)產(chǎn)品流通企業(yè)，具有很強(qiáng)的區(qū)域競(jìng)爭(zhēng)力和行業(yè)競(jìng)爭(zhēng)力。但是地利集團(tuán)的預(yù)算管理體系存在著預(yù)算設(shè)計(jì)不合理、執(zhí)行不力、缺乏考核和激勵(lì)措施、核算標(biāo)準(zhǔn)不統(tǒng)一、缺乏信息系統(tǒng)等問(wèn)題。這都對(duì)提升企業(yè)業(yè)績(jī)，促進(jìn)長(zhǎng)久發(fā)展產(chǎn)生了不利影響。所以，為了適應(yīng)宏觀經(jīng)濟(jì)形勢(shì)和企業(yè)發(fā)展的需要，地利集團(tuán)希望從全面預(yù)算管理的角度完善企業(yè)的管理體系。 本文通過(guò)整理預(yù)算管理理論的發(fā)展，調(diào)研分析地利集團(tuán)當(dāng)前內(nèi)外部環(huán)境，對(duì)地利集團(tuán)的全面預(yù)算管理體系進(jìn)行了構(gòu)建。在分析了地利集團(tuán)全面預(yù)算管理實(shí)施的外部環(huán)境和內(nèi)部技術(shù)操作、組織結(jié)構(gòu)之后，本文按照目標(biāo)性原則、可行性原則、完整性原則、公開(kāi)透明原則編制地利集團(tuán)全面預(yù)算管理體系。本體系將集團(tuán)全面預(yù)算管理的基本結(jié)構(gòu)分為銷售預(yù)算、費(fèi)用預(yù)算、投資預(yù)算和資金預(yù)算四部分，根據(jù)集團(tuán)的戰(zhàn)略目標(biāo)編制集團(tuán)的年度收支總體計(jì)劃。預(yù)算管理體系的支撐部分是集團(tuán)組織結(jié)構(gòu)，包括集團(tuán)內(nèi)部?jī)蓚�(gè)層面的組織架構(gòu)：預(yù)算的組織管理部門和預(yù)算的組織執(zhí)行部門。預(yù)算編制的制度性規(guī)定是預(yù)算管理實(shí)施成功的保障，本文對(duì)預(yù)算編制方法、編制時(shí)間、編制流程和具體內(nèi)容都進(jìn)行了詳細(xì)規(guī)定，并設(shè)計(jì)了相關(guān)表格。全面預(yù)算管理在企業(yè)內(nèi)部是一個(gè)完整的管理體系。其成功不只是預(yù)算執(zhí)行的問(wèn)題，也是對(duì)流程、資源進(jìn)行控制的過(guò)程，更是對(duì)預(yù)算管理效果再分析和考核評(píng)定的過(guò)程。這樣一個(gè)完整的鏈條才能使企業(yè)預(yù)算管理不斷進(jìn)步。本文從成本、費(fèi)用和資金三個(gè)方面構(gòu)建地利集團(tuán)預(yù)算控制管理體系，并貫穿事前、事中和事后三個(gè)時(shí)間段。預(yù)算目標(biāo)評(píng)價(jià)體系是由與經(jīng)濟(jì)運(yùn)營(yíng)密切相關(guān)，公司管理層重點(diǎn)關(guān)注的的四個(gè)方面的指標(biāo)構(gòu)成，，主要包括發(fā)展能力指標(biāo)、營(yíng)利能力指標(biāo)、營(yíng)運(yùn)能力指標(biāo)和償債能力指標(biāo)。最后，提出了全面預(yù)算實(shí)施需要的條件和保障。
[Abstract]:As an important means of enterprise internal control, comprehensive budget management is one of the important conditions for the construction of modern enterprise system. With the change of internal and external environment and the development of budget management theory, The mode of enterprise budget management is also constantly changing. However, the budget management system of the Group has unreasonable budget design, poor implementation, lack of assessment and incentive measures, and inconsistent accounting standards. Problems such as the lack of information systems have had a negative impact on improving enterprise performance and promoting long-term development. Therefore, in order to adapt to the macroeconomic situation and the needs of enterprise development, The Group hopes to improve the enterprise management system from the perspective of overall budget management. Based on the development of budget management theory, this paper investigates and analyzes the current internal and external environment of the Group. After analyzing the external environment, internal technical operation and organization structure of the comprehensive budget management, this paper according to the objective principle, feasibility principle, The system divides the basic structure of the Group's overall budget management into four parts: sales budget, cost budget, investment budget and fund budget. According to the strategic objectives of the Group to prepare the Group's annual revenue and expenditure master plan. The support part of the budget management system is the organizational structure of the group. There are two levels of organizational structure within the group: the organizational management of the budget and the organizational execution of the budget. The institutional provisions of the budget preparation are the guarantee of the successful implementation of the budget management. The overall budget management is a complete management system within the enterprise. Its success is not only a problem of budget execution, but also a process. The process of resource control is the process of reanalysis and evaluation of the effect of budget management. Such a complete chain can make the enterprise budget management progress continuously. The budget control and management system is constructed in the three aspects of expenses and funds, and runs through three time periods: prior, during and after the event. The budget target evaluation system is closely related to economic operation. The index composition of four aspects which the management of the company pays attention to mainly includes the development ability index, the profit ability index, the operating ability index and the debt paying ability index. Finally, the conditions and guarantees of the comprehensive budget implementation are put forward.
【學(xué)位授予單位】：哈爾濱工業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F324;F302.6

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