【摘要】：隨著市場(chǎng)經(jīng)濟(jì)的不斷發(fā)展，經(jīng)營(yíng)環(huán)境的迅速變化和行業(yè)競(jìng)爭(zhēng)的日益激烈，C化工集團(tuán)傳統(tǒng)預(yù)算管理的弊端有所顯現(xiàn)。而超越預(yù)算作為一種全新的預(yù)算改革思路，在國(guó)外的應(yīng)用取得了較大的成功。超越預(yù)算將預(yù)算管理、平衡記分卡、相對(duì)標(biāo)桿法的優(yōu)勢(shì)有效整合，超越了用預(yù)算指標(biāo)作為經(jīng)營(yíng)管理和業(yè)績(jī)?cè)u(píng)價(jià)的管理機(jī)制，通過(guò)滾動(dòng)的預(yù)算編制制定企業(yè)的經(jīng)營(yíng)計(jì)劃和目標(biāo)；而對(duì)于經(jīng)營(yíng)業(yè)績(jī)的考核和評(píng)價(jià)，則借助于平衡計(jì)分卡和相對(duì)業(yè)績(jī)指標(biāo)的考核體系，這樣使預(yù)算系統(tǒng)對(duì)變化的市場(chǎng)更具有適應(yīng)性和靈活性，使企業(yè)經(jīng)營(yíng)管理者跳出了“年度績(jī)效評(píng)價(jià)的陷阱”。隨著超越預(yù)算理論的不斷完善，其先進(jìn)的管理思想成為C集團(tuán)一種可以借鑒的方法。但由于傳統(tǒng)預(yù)算仍然對(duì)C集團(tuán)資源的配置起到一定的積極作用，因此不能完全放棄傳統(tǒng)預(yù)算，而應(yīng)學(xué)習(xí)歐美國(guó)家一些成功企業(yè)的做法，在現(xiàn)有預(yù)算體系上借鑒超越預(yù)算的管理思路進(jìn)行優(yōu)化，解決現(xiàn)有預(yù)算體系存在的問(wèn)題。 本論文以集團(tuán)預(yù)算理論、超越預(yù)算理論為基礎(chǔ)。首先對(duì)C集團(tuán)預(yù)算管理現(xiàn)狀進(jìn)行了深入的調(diào)查，通過(guò)對(duì)該集團(tuán)預(yù)算制度的了解和預(yù)算管理調(diào)查問(wèn)卷的反饋結(jié)果，分析出C集團(tuán)預(yù)算管理所存在的問(wèn)題及問(wèn)題背后的原因。其次，在對(duì)預(yù)算管理現(xiàn)狀分析的基礎(chǔ)上，結(jié)合超越預(yù)算理論以及C集團(tuán)的實(shí)際情況，，對(duì)其預(yù)算體系進(jìn)行了優(yōu)化設(shè)計(jì)。主要集中在滾動(dòng)預(yù)算的編制、實(shí)時(shí)的績(jī)效監(jiān)控和以平衡計(jì)分卡和標(biāo)桿法為基礎(chǔ)的業(yè)績(jī)?cè)u(píng)價(jià)等方面。這樣不但彌補(bǔ)了目前預(yù)算管理的缺陷，使之能更好地滿(mǎn)足實(shí)際經(jīng)營(yíng)情況和市場(chǎng)環(huán)境變化的需要，還保障了集團(tuán)既定戰(zhàn)略目標(biāo)的實(shí)施。論文最后提出了超越預(yù)算應(yīng)用的保障措施和本文的結(jié)論。
[Abstract]:With the development of the market economy, the malpractice of the traditional budget management of C Chemical Group appears with the rapid change of the operating environment and the increasingly fierce competition in the industry. As a new idea of budget reform, the application of transcending budget has achieved great success in foreign countries. Beyond the budget, the budget management, balanced scorecard, relative benchmarking advantages of effective integration, beyond the use of budget indicators as management and performance evaluation management mechanism, through rolling budgeting to formulate business plans and objectives; For the assessment and evaluation of business performance, the balanced scorecard and the evaluation system of relative performance indicators are used to make the budget system more adaptable and flexible to the changing market. So that the enterprise managers out of the "annual performance evaluation of the trap." With the development of budget theory, its advanced management thought has become a method that can be used for reference by C Group. However, since the traditional budget still plays a positive role in the allocation of C group resources, we should not give up the traditional budget completely, but should follow the practice of some successful enterprises in Europe and the United States. In order to solve the problems existing in the existing budget system, we can optimize the management thinking beyond the budget by drawing lessons from the existing budget system. This thesis is based on Group Budget Theory and beyond Budget Theory. Firstly, the current situation of C group budget management is investigated deeply. Through the understanding of the group budget system and the feedback result of the budget management questionnaire, the problems existing in C group budget management and the reasons behind the problems are analyzed. Secondly, on the basis of analyzing the present situation of budget management, combining with the theory of exceeding budget and the actual situation of C Group, the paper optimizes the budget system. It mainly focuses on the preparation of rolling budget, real-time performance monitoring and performance evaluation based on balanced scorecard and benchmarking. This not only makes up for the defects of current budget management, but also ensures the implementation of the established strategic objectives of the Group, so that it can better meet the needs of the actual operation situation and the changing market environment. Finally, the paper puts forward the safeguard measures and the conclusion of this paper.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類(lèi)號(hào)】：F406.7;F426.72

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