【摘要】：在市場(chǎng)競(jìng)爭(zhēng)日趨激烈的今天，如何將企業(yè)資金、人力、信息等資源進(jìn)行有效整合，從而形成一種強(qiáng)大的聚合力量，以此來(lái)應(yīng)對(duì)外部市場(chǎng)競(jìng)爭(zhēng)環(huán)境的要求成為了決定企業(yè)成敗的關(guān)鍵因素。面對(duì)如此復(fù)雜的經(jīng)營(yíng)環(huán)境，，任何一種單一的預(yù)算管理模式都存在其理論方面的局限性，并不能夠很好地滿足企業(yè)在激烈市場(chǎng)競(jìng)爭(zhēng)面前整合內(nèi)部資源的需求，在這種背景下，全面預(yù)算管理應(yīng)運(yùn)而生并不斷引起管理者的重視，其在實(shí)現(xiàn)企業(yè)經(jīng)營(yíng)目標(biāo)方面所發(fā)揮的作用也越發(fā)明顯，越來(lái)越多的管理者將全面預(yù)算管理放到戰(zhàn)略高度加以認(rèn)識(shí)。 文章的研究對(duì)象YD公司是一家全國(guó)性的證券連鎖經(jīng)營(yíng)機(jī)構(gòu)，從近幾年的經(jīng)營(yíng)情況來(lái)看，雖然自2006年重組以來(lái)公司內(nèi)部規(guī)范管理方面取得了一定的成績(jī)，但一直未能很好地解決預(yù)算管理與戰(zhàn)略管理脫節(jié)的問(wèn)題。為此作者通過(guò)對(duì)國(guó)內(nèi)外學(xué)者預(yù)算管理研究成果的整理分析，在明確全面預(yù)算管理和戰(zhàn)略管理內(nèi)涵的基礎(chǔ)上，從戰(zhàn)略目標(biāo)、層次和過(guò)程三個(gè)角度探討了戰(zhàn)略管理與全面預(yù)算管理之間的關(guān)系，對(duì)構(gòu)建基于戰(zhàn)略的全面預(yù)算管理模式的必要性以及戰(zhàn)略導(dǎo)向下的全面預(yù)算管理流程進(jìn)行了分析；結(jié)合YD公司在預(yù)算管理方面存在的預(yù)算編制與公司戰(zhàn)略規(guī)劃相分離、預(yù)算執(zhí)行與調(diào)整缺乏有效監(jiān)管及預(yù)算考核與激勵(lì)有待加強(qiáng)三方面問(wèn)題，指出實(shí)施基于戰(zhàn)略的全面預(yù)算管理不僅有利于健全公司治理結(jié)構(gòu)，規(guī)范公司內(nèi)部管理，更有利于公司競(jìng)爭(zhēng)力的構(gòu)建。文章所涉及的YD公司基于戰(zhàn)略的全面預(yù)算管理體系由流程體系和保障體系兩方面構(gòu)成，其中流程體系包括戰(zhàn)略規(guī)劃及基于戰(zhàn)略的全面預(yù)算管理目標(biāo)的設(shè)計(jì)、預(yù)算管理方案的編制、預(yù)算管理實(shí)施的監(jiān)控、調(diào)整、考核與激勵(lì)等環(huán)節(jié)；而基于戰(zhàn)略的全面預(yù)算管理保障體系則由思想保障、人員保障、制度保障和組織保障構(gòu)成。 本文的創(chuàng)新之處在于借助平衡計(jì)分卡的內(nèi)涵，在YD公司發(fā)展戰(zhàn)略的基礎(chǔ)上制定了全面預(yù)算管理的目標(biāo)，進(jìn)而設(shè)計(jì)了YD公司基于戰(zhàn)略的全面預(yù)算管理流程體系和保障體系。文章的研究能夠加強(qiáng)YD公司內(nèi)部的基礎(chǔ)管理工作，促進(jìn)公司經(jīng)營(yíng)決策的科學(xué)化，有助于YD公司戰(zhàn)略目標(biāo)的實(shí)現(xiàn)和資源的有效整合。
[Abstract]:In today's increasingly fierce market competition, how to effectively integrate enterprise funds, manpower, information and other resources, so as to form a strong aggregation force, In order to deal with the requirements of the external market competition environment has become the key factor to determine the success or failure of enterprises. In the face of such a complex business environment, any single budget management model has its theoretical limitations, and can not well meet the needs of enterprises to integrate internal resources in the face of fierce market competition. In this context, Comprehensive budget management emerges as the times require and continues to attract the attention of managers, and its role in achieving the business objectives of enterprises is becoming more and more obvious. More and more managers put comprehensive budget management to a strategic level to understand. The research object of this paper is YD Company, which is a national securities chain operation organization. From the operating situation in recent years, although the internal standard management of the company has made some achievements since the reorganization in 2006, However, it has not been able to solve the problem of disconnection between budget management and strategic management. Therefore, through the collation and analysis of the research results of domestic and foreign scholars' budget management, on the basis of defining the connotation of comprehensive budget management and strategic management, the author analyzes the research results of budget management from the strategic objectives. This paper probes into the relationship between strategic management and comprehensive budget management from three angles of level and process, and analyzes the necessity of constructing the comprehensive budget management mode based on strategy and the comprehensive budget management process under the guidance of strategy. Combined with the separation of budget preparation and strategic planning in budget management of YD Company, the lack of effective supervision and adjustment of budget implementation and adjustment, and the need to strengthen budget assessment and incentive, It is pointed out that the implementation of comprehensive budget management based on strategy is not only conducive to perfecting the corporate governance structure, standardizing the internal management of the company, but also conducive to the construction of the competitiveness of the company. The strategic-based comprehensive budget management system of YD Company is composed of process system and guarantee system, in which the process system includes strategic planning and the design of strategic-based comprehensive budget management objectives. The compilation of budget management plan, the monitoring, adjustment, assessment and incentive of budget management implementation; The comprehensive budget management security system based on strategy is composed of ideological security, personnel security, institutional security and organizational security. The innovation of this paper is that with the help of the connotation of balanced scorecard, the goal of comprehensive budget management is formulated on the basis of the development strategy of YD Company, and then the comprehensive budget management process system and guarantee system of YD Company based on strategy are designed. The research in this paper can strengthen the basic management work within YD company, promote the scientific management decision of the company, and contribute to the realization of the strategic goal and the effective integration of resources of YD company.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F830.42;F832.39

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