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论文编号：	11524
作者编号：	2120172955
上传时间：	2020/4/15 13:15:47
中文题目：	G集团预算松弛问题研究
英文题目：	Research on the Budgetary Slack
指导老师：	周晓苏
中文关键字：	全面预算管理；预算松弛；国有集团企业
英文关键字：	Comprehensive Budget Management; Budget Slack; State-owned Group Companies
中文摘要：	伴随着经济的高速发展，各行业竞争也逐渐加剧，企业若想获得长久发展不仅需要注重外部竞争力的提升，更应该加强内部环境的管理控制。全面预算管理是当今企业应用最广泛的内部管理控制工具，对企业内部环境的改善具有十分重要的功效。但是由于我国从西方引入全面预算管理体系较晚，相关预算管理理论和实践都还不太完善，因此全面预算管理在制定、评价等过程中导致了多种问题，就是预算松弛影响较为显著的问题之一。预算松弛现象的产生会导致企业资源使用效率低下，无法实现预算管理的目标，甚至影响企业的长期战略规划。本文结合G集团公司预算管理案例进行具体分析，找到企业中存在的预算松弛问题。论文首先论述了选题背景、研究意义以及预算松弛的理论知识。然后通过对G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、高估投资项目预算等一系列预算松弛问题。其次通过深层分析寻找到G集团预算松弛的真正原因主要有预算管理环境不健全、预算编制方法不科学、预算执行与控制不到位、预算考评和奖惩机制不完善等。最后在此基础上提出树立诚信预算观念、加快预算信息化平台建设和上下结合式预算编制程序、实施预算编制审查、使用有效预算分析办法、及时进行预算调整、建立全面绩效评价体系和合理优化考评和奖惩机制等改进预算松弛的措施。本文的研究目的在于为G集团预算松弛现象提供详细的、有借鉴意义的改进措施。降低预算松弛发生的可能性，有利于G集团优化资源配置，提升预算管理水平，通过优化内控增强企业核心竞争能力，实现长期战略目标。
英文摘要：	Along with the rapid development of the economy, competition in various industries has gradually intensified. If enterprises want to achieve long-term development, they must not only focus on the improvement of external competitiveness, but also strengthen the management and control of the internal environment. Comprehensive budget management is the most widely used internal management control tool in today's enterprises, and it plays an important role in improving the internal environment of the enterprise. However, due to the late introduction of the comprehensive budget management system from the West, the relevant budget management theory and practice are still not perfect. Therefore, the comprehensive budget management work of the enterprise has led to various problems in the process of formulation and evaluation, which is one of the problem of significant budgetary slack. The occurrence of budget slack can lead to inefficient use of enterprise resources, the goal of budget management, and even the long-term strategic planning of enterprises. This paper combines the G group company budget management case to conduct a specific analysis to find the problem of budget slack in the enterprise. The thesis first discusses the background of the topic, the significance of the research and the theoretical knowledge of budget relaxation. Then, through the case analysis of G Group, it pointed out that the Group has a series of budget slacks such as deliberately underestimating the operating income budget, exaggerating the expenses of business activities, and overestimating the investment project budget. Secondly, through deep analysis, the real reasons for the G group budget slack are mainly the imperfect budget management environment, unscientific budgeting methods, inadequate budget execution and control, budget evaluation and imperfect reward and punishment mechanisms. Finally, on this basis, it puts forward the concept of establishing a good faith budget, speeding up the construction of the budget information platform and the upper and lower combined budget preparation procedures, implementing the budgetpreparation review, using the effective budget analysis method, timely adjusting the budget, establishing a comprehensive performance evaluation system and rationally optimizing the evaluation. And measures such as reward and punishment mechanisms to improve budget slack. The purpose of this paper is to provide detailed and useful improvement measures for the G group budget slack. Reducing the possibility of budget slack is beneficial to G Group to optimize resource allocation, improve budget management, and enhance the core competitiveness of enterprises by optimizing internal control to achieve long-term strategic goals.
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