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论文编号：	10485
作者编号：	2120163236
上传时间：	2018/12/6 17:03:35
中文题目：	HT集团预算松弛问题研究
英文题目：	Research on the Budgetary Slack in the HT Group
指导老师：	陆宇建
中文关键字：	全面预算管理；预算松弛；集团公司
英文关键字：	Comprehensive budget management；Budget slack；Group
中文摘要：	高速发展的经济加剧各行业的竞争，企业若想获得长久发展除提升外部竞争力外，更应该注重企业的内部管理控制。全面预算管理体系是企业内部管控的重要途径，对企业的发展具有十分重要的功效。但由于我国全面预算管理体系的推行较西方国家来说延迟很久，相关预算管理理论和实践都还不太完善，因此企业的预算管理工作的执行成果和预期具有一定的差距，同时也引起了诸多问题，其中较为突出的问题就是预算松弛。预算松弛现象的产生会致使企业的资源无法得到有效利用，企业的价值无法实现最大化。 本文以HT集团为案例，分析在其预算管理活动中存在的预算松弛问题。论文首先论述了国内外的研究现状及预算松弛的理论基础。然后通过对HT集团的案例分析指出集团现存故意低估营业收入预算、夸大业务活动的各项费用开支、为规避不确定风险虚增投资项目预算等一系列预算松弛问题。再通过深层分析寻找到HT集团预算松弛的真正原因，主要有道德风险、信息严重不对称、预算编制方法加剧上下级间的博弈、预算管控不严格、现有预算考评机制为预算松弛提供动机等。最后在此基础上提出培养诚信预算意识、应用滚动预算减弱博弈和上下结合式反复预算编制程序、深化预算执行差异的分析、加强预算审计监督职能和制定合理有效的业绩考评机制等解决措施。 本文的研究主要致力于为HT集团现存的预算松弛问题提供一个真实具体、有针对性的改进措施。使集团的预算松弛现象得以减缓，并促使全面预算管理工作发挥实际的效用。从而有利于优化集团的资源配置，提升整体的预算管理水平，最终实现长期战略规划。
英文摘要：	The fast-growing economy intensifies competition in various industries. If enterprises want to achieve long-term development, in addition to improving external competitiveness, they should pay more attention to the internal management control of enterprises. The comprehensive budget management system is an important way for internal management and control of enterprises, and it is of great importance to the development of enterprises. However, because the implementation of China's comprehensive budget management system is much delayed compared with Western countries, the relevant budget management theory and practice are still not perfect. Therefore, the implementation results and expectations of the company's budget management work have a certain gap, and it has also caused many The problem, the more prominent of which is the budget slack. The occurrence of budget slack can result in the inefficient use of corporate resources, and the value of the enterprise cannot be maximized. This dissertation uses HT Group as a case to analyze the budget slack in its budget management activities. The dissertation first discusses the research status at home and abroad and the theoretical basis of budget slack. Then through the case analysis of HT Group, it pointed out that the Group has a series of budget slacks such as deliberately underestimating the operating income budget, exaggerating the various expenses of business activities, and inflating the investment project budget to avoid uncertain risks. Through deep analysis, we find the real reasons for the HT Group's budget slack, mainly including moral hazard, severe information asymmetry, budgeting methods to intensify the game between the upper and lower levels, budget control is not strict, and the existing budget evaluation mechanism provides incentives for budget slack. . Finally, on the basis of this, it puts forward the solutions such as cultivating the sense of honesty budget, applying the rolling budget weakening game and the combination of the upper and lower repeated budgeting procedures, deepening the analysis of budget execution differences, strengthening the budget auditing supervision function and formulating a reasonable and effective performance evaluation mechanism. The research in this dissertation is mainly to provide a real and specific improvement measure for the existing budget relaxation problem of HT Group. The group’s budget slack has been slowed down and the overall budget management work has been put into practical use. This will help optimize the Group's resource allocation, improve the overall budget management level, and ultimately achieve long-term strategic planning.
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