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论文编号：	10775
作者编号：	2220140432
上传时间：	2018/12/10 15:13:41
中文题目：	Y公司全面预算管理研究
英文题目：	The study on comprehensive budget management of Y company
指导老师：	黄福广
中文关键字：	全面预算管理 预算编制 预算考核
英文关键字：	Comprehensive budget management; Budget preparation; Budget assessment
中文摘要：	随着经济的发展,全面预算管理在企业中的重要性日益凸显。在我国,全面预算管理虽然已在各个企业中推广应用,但受企业发展历程、组织架构、人员配备、规模等因素影响,企业全面预算还存在诸多问题。如在编制过程中部门之间协调性差,执行过程中缺乏主人翁精神,控制过程中刚柔力度把握不当,考核环节指标设定可操作性差、不能一视同仁等等。这些问题必然会影响全面预算管理在企业中的作用,从而影响企业的健康发展。 本文在此背景下，从全面预算管理的基础理论、相关概念、特征和功能以及全面预算管理内容入手，对Y公司现状、预算组织机构及其职责、预算管理流程，即预算编制、预算调整、预算执行与控制以及预算分析与考核几个方面对Y公司的全面预算管理现状和预算管理效果进行具体描述，从完善全面预算编制和考核体系，强化全面预算控制和执行体系，完善全面预算考核体系等方面对Y公司预算管理工作中出现的问题进行改善。 本文从Y公司全面预算管理存在的各类问题入手,通过对问题产生的原因进行分析，结合笔者的实践体会,对Y公司全面预算管理的现状提出了一些优化措施。以期能将全面预算体系融入到内部控制管理体系中,企业能结合自己的特点,重视预算,全员参与预算,人人都有节约成本之观念,不仅要向业务要效益,同时还要向管理要效益,将有限的资源最优化配置,更好的实现企业战略目标。
英文摘要：	With the development of the economy, the importance of comprehensive budget management in enterprises has become increasingly prominent. In China, although comprehensive budget management has been promoted and applied in various enterprises, it is affected by factors such as the development history, organizational structure, staffing, and scale of the enterprise. There are still many problems in the overall budget of the enterprise. For example, in the process of preparation, the coordination between departments is poor, the lack of ownership in the implementation process, the rigid and rigid control in the control process is not properly controlled, the indicators of the assessment link are poorly operability, and can not be treated equally. These problems will inevitably affect the role of comprehensive budget management in enterprises, thus affecting the healthy development of enterprises. In this context, starting from the basic theory of comprehensive budget management, related concepts, features and functions, and comprehensive budget management content, the current status of Y company, budget organization and its responsibilities, budget management process, namely budget preparation, budget adjustment, Budget execution and control, budget analysis and assessment, specific description of Y company's overall budget management status and budget management effects, from shaping the corporate budget culture, building a good budget environment, improving the overall budget preparation and assessment system, and strengthening the overall budget. Control and implementation system, improve the overall budget assessment system and other aspects to improve the problems in the Y company budget management work. This paper starts with the various problems existing in Y company's comprehensive budget management. Through the analysis of the causes of the problems, combined with the author's practical experience, it puts forward some optimization measures for the current situation of Y company's comprehensive budget management. In order to integrate the comprehensive budget system into the internal control management system, enterprises can combine their own characteristics, pay attention to the budget, and participate in the budget for all members. Everyone has the concept of cost saving, not only to benefit from the business, but also to manage To benefit, optimize the allocation of limited resources to better achieve corporate strategic goals.
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