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论文编号：	11515
作者编号：	2120172942
上传时间：	2020/4/15 13:01:44
中文题目：	A融资租赁公司全面预算管理优化研究
英文题目：	The Optimized Research on budget management of A financial leasing company
指导老师：	周宝源
中文关键字：	融资租赁企业；预算管理；预算分析
英文关键字：	Financial leasing enterprises; Budget management; Budget analysis
中文摘要：	我国的融资租赁行业始于20世纪80年代初期。随着经济全球化和中国的改革开放，融资租赁行业在我国发展迅速。随着“十三五规划”的实施，租赁对我国经济发展潜在的拉动作用正逐步显现。相应地，政府对我国融资租赁行业的扶持力度也逐渐加大，各种优惠政策不断推出，宏观经济环境也不断改善，因此我国融资租赁行业得以快速发展。但其快速发展背后，公司的全面预算管理体系却没有健全。预算管理是当前企业行之有效的一项措施，是一种可靠的管理模式，具有一定先进性。预算管理的有效实施，可以使公司各个部门合理的分配工作，使资源配置得到优化，公司的资金流也可以得到控制。因此，在世界范围内，预算管理在公司中被大量的应用。我国公司置身于国际市场竞争的大环境，也在积极运用预算管理来提升企业的竞争力。本文根据 A融资租赁公司近几年的发展情况，发现公司的预算管理编制、执行和考核环节存在一些问题，存在收入预算松弛、预算执行管控不严、预算考核指标不完善等预算分析不规范等问题。针对这些问题，本文提出了有针对性的解决建议，帮助企业改变现状，提高管理效率。本文通过采取三级预算目标法编制预算、建立预算分析反馈机制和预警制度、设置新的预算指标考核体系等多种措施来改进A融资租赁公司的预算管理，以提高企业的经济效益。
英文摘要：	China's financial leasing industry began in the early 1980s. With the development of economic globalization and China's reform and opening up, financial leasing has developed rapidly in China .With the implementation of "the 13th Five-Year Plan", the potential pulling effect of leasing on China's economic development is gradually emerging. Correspondingly, the government's support for China's financial leasing industry has gradually increased, various preferential policies have been continuously introduced, and the macroeconomic environment has also been continuously improved. Therefore, China's financial leasing industry has developed rapidly. in order to promote the better development of China's financial leasing industry, relevant policies in various aspects have been continuously introduced in recent years, and the external environment is gradually improving. The dual stimulation of policies and the external environment has made it possible for the rapid development and maturity of China's financial leasing industry. But the company's comprehensive budget management system is not sound. Budget management is an effective management measure of the current enterprise，and it is a reliable management mode with certain advancement. The effective implementation of budget management can enable the various departments of the company to allocate work reasonably, optimize resource allocation, and control the company's capital flow. Therefore, budget management is widely used in companies around the world. Our company is in the big environment of competition in the international market, and is actively using budget management to enhance the competitiveness of enterprises. According to the development of A financial leasing company in recent years, this paper finds that there are some problems in the preparation, execution and appraisal of the company's budget management, such as slack in revenue budget, lax budget execution and control, imperfect budget evaluation indicators, etc. problem. In response to these problems, this paper proposes targeted solutions to help companies change the status quo and improve management efficiency. This paper improves the budgetary management of A financial leasing companies by adopting three-level budget target method to prepare budget, establish budget analysis feedback mechanism and early warning system, and set up new budget indicator evaluation system to improve the economic efficiency of enterprises.
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