本文選題：全面預(yù)算管理 + 地產(chǎn)公司�。� 參考：《湖南大學(xué)》2014年碩士論文

【摘要】：全面預(yù)算管理在我國(guó)已進(jìn)入全面推廣與應(yīng)用的新階段，然而，國(guó)內(nèi)外學(xué)術(shù)界與實(shí)務(wù)界對(duì)傳統(tǒng)預(yù)算的批判與改進(jìn)的討論卻十分激烈，預(yù)算改革已成為不可逆轉(zhuǎn)的趨勢(shì)。房地產(chǎn)行業(yè)具有投資金額大、開(kāi)發(fā)周期長(zhǎng)、資金易緊張、受外部環(huán)境影響較大等特點(diǎn)，全面預(yù)算管理是其降低經(jīng)營(yíng)風(fēng)險(xiǎn)、保證資本安全運(yùn)營(yíng)的重要管控工具之一。目前，我國(guó)房地產(chǎn)行業(yè)面臨著嚴(yán)峻的政策調(diào)控和競(jìng)爭(zhēng)日益激烈的市場(chǎng)環(huán)境，改進(jìn)全面預(yù)算管理無(wú)論是對(duì)預(yù)算改革還是對(duì)地產(chǎn)公司加強(qiáng)精細(xì)化管理與標(biāo)準(zhǔn)化管理均具有重要意義。 本文采用了文獻(xiàn)研究法、實(shí)地調(diào)查法和案例分析法，以全面預(yù)算管理的相關(guān)研究成果及委托代理理論、控制論和激勵(lì)理論等作為指導(dǎo)，并結(jié)合了房地產(chǎn)行業(yè)的特點(diǎn)，從JS地產(chǎn)公司全面預(yù)算管理的組織、預(yù)算編制、執(zhí)行與控制、考核與激勵(lì)等方面對(duì)其實(shí)施現(xiàn)狀進(jìn)行了分析，，研究發(fā)現(xiàn)：JS地產(chǎn)公司的全面預(yù)算管理存在組織體系不健全、預(yù)算編制不科學(xué)、預(yù)算執(zhí)行與控制不嚴(yán)謹(jǐn)、預(yù)算考核與激勵(lì)不全面和預(yù)算管理信息系統(tǒng)不夠先進(jìn)等問(wèn)題，為此本文提出了如下的改進(jìn)建議：健全全面預(yù)算管理的組織體系；梳理并標(biāo)準(zhǔn)化預(yù)算的編制及審批流程、綜合采用多種預(yù)算編制方法；規(guī)范預(yù)算的調(diào)整機(jī)制、多角度深化預(yù)算分析工作；加強(qiáng)預(yù)算考評(píng)對(duì)普通員工的約束、因人而宜地采用多樣化的激勵(lì)方式；優(yōu)化預(yù)算管理信息系統(tǒng)以提高其工作效率，實(shí)現(xiàn)預(yù)算信息的動(dòng)態(tài)監(jiān)管和預(yù)算預(yù)警機(jī)制。本文立足于案例實(shí)踐，為JS地產(chǎn)公司改進(jìn)全面預(yù)算管理提供了意見(jiàn)參考，同時(shí)本文的研究成果對(duì)同行業(yè)的其他企業(yè)也具有一定的參考和借鑒價(jià)值。
[Abstract]:Comprehensive budget management has entered a new stage of popularization and application in our country. However, the discussion on the criticism and improvement of traditional budget in academic and practical circles at home and abroad is very fierce, and budget reform has become an irreversible trend.The real estate industry has the characteristics of large investment amount, long development period, easy shortage of funds and great influence of external environment. Comprehensive budget management is one of the important control tools to reduce the risk of operation and ensure the safe operation of capital.At present, China's real estate industry is faced with severe policy control and increasingly fierce competition in the market environment. It is of great significance to improve the overall budget management not only for the budget reform but also for the real estate companies to strengthen the fine management and standardized management.This article adopts the literature research method, the field investigation method and the case analysis method, takes the overall budget management related research results and the principal-agent theory, the cybernetics and the incentive theory as the instruction, and has combined the real estate industry characteristic.This paper analyzes the present situation of JS real estate company's overall budget management from the aspects of organization, budget making, execution and control, examination and encouragement, and finds out that the overall budget management of JS real estate company is not perfect.The problems such as unscientific budget preparation, not strict budget execution and control, incomplete budget assessment and incentive, and insufficient advanced budget management information system are discussed in this paper. For this reason, this paper puts forward the following suggestions: perfecting the organizational system of comprehensive budget management;Combing and standardizing the budget preparation and approval process, adopting a variety of budgeting methods synthetically; standardizing the adjustment mechanism of the budget, deepening the budget analysis from many angles; strengthening the constraints of the budget evaluation on the ordinary staff,In order to improve its working efficiency and realize the dynamic supervision of budget information and budget early warning mechanism, it is appropriate to adopt a variety of incentive methods for human beings and optimize the budget management information system to improve its working efficiency.Based on the case practice, this paper provides a reference for JS real estate company to improve the overall budget management, at the same time, the research results of this paper also have a certain reference and reference value for other enterprises in the same industry.
【學(xué)位授予單位】：湖南大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F275;F299.233.42

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