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论文编号：	11537
作者编号：	2120172941
上传时间：	2020/4/15 14:37:57
中文题目：	S融资租赁公司预算管理问题研究
英文题目：	Research on Budget Management of S Financial Leasing Company
指导老师：	边泓
中文关键字：	融资租赁企业；预算管理；风险导向
英文关键字：	Financial leasing company;Budget management;Risk orientation
中文摘要：	2006年中国融资租赁业再度复兴，随后2008年政府推出4万亿经济刺激计划，促使了融资租赁行业在我国的飞速发展。天津市委市政府对于融资租赁行业的发展壮大也十分重视。随后，天津市政府、天津银监局、东疆保税港区也在积极争取获得政策优势，让天津的融资租赁行业发展环境在全国领先，一些优秀的融资租赁公司如平安租赁、远东租赁等都争先在天津落地，带动天津的融资租赁行业发展起来的同时，对融资租赁行业的发展与壮大也有相当积极的作用。但发展过快，业务风险加大、资金短缺、租金回收率低、不良资产率高等一系列问题就随之暴露。究其原因还是因为企业内部管理的不完善限制了企业的蓬勃发展。此时针对企业管理工作的改革就需要提上日程，而全面预算管理作为一种系统性的管理手段，也在企业的实际管理工作中得到广泛应用。通过收集整合各类经营、筹资、投资信息以及对管理权的适度分配、授予，再结合绩效评价，来合理配置企业的各项资源，加强对各环节的风险管控，以实现企业制定的战略目标，帮助企业改善经营，逐步增加企业的价值。本文选取S融资租赁公司为研究对象，根据其近三年来的发展与经营状况，通过对S公司预算管理各环节情况进行深入研究，发现其在预算管理过程中存在预算编制未考虑风险导向导致预算偏差大、预算管理未区分存量与增量业务导致风险增大、预算管理组织责权不明导致员工积极性不高等三方面的问题，结合现代管理会计理论与方法，引入风险导向，设法根据S融资租赁公司的经营现状和行业特点提出相应的优化建议，希望能提高预算执行工作效果，完善S公司全面预算管理，助力公司长足稳定的发展。本文的创新之处在于在针对融资租赁预算管理的专门性研究比较稀缺，融资租赁企业在预算管理方面普遍缺乏参照、不够系统化的前提下，引入风险导向来优化预算管理，同时本文选取融资租赁公司为研究对象，由于行业比较具有特殊性，在对其进行研究分析的同时也以期为同行业的其他公司分享一些有价值的信息。
英文摘要：	In 2006, Chinaundefineds financial leasing industry revived again, and then the government launched a 4 trillion economic stimulus plan in 2008, which promoted the rapid development of the financial leasing industry in China. Tianjin municipal government also attaches great importance to the development and growth of the financial leasing industry. Subsequently, the Tianjin Municipal Government, Tianjin Banking Supervision Bureau, Dongjiang bonded Port area is also actively striving to gain policy advantages, so that Tianjinundefineds financial leasing industry development environment is leading in the country, some excellent financial leasing companies such as Ping an Leasing, far East Leasing and so on are scrambling to land in Tianjin, driving the development of Tianjinundefineds financial leasing industry, but also playing a very positive role in the development and growth of the financial leasing industry. However, a series of problems, such as rapid development, increased business risk, shortage of funds, low rent recovery rate, high rate of bad assets and so on, have been exposed. The reason is that the imperfection of the internal management of the enterprise limits the vigorous development of the enterprise. At this time, the reform of enterprise management needs to be put on the agenda, and comprehensive budget management, as a systematic management means, has also been widely used in the actual management of enterprises. By collecting and integrating all kinds of management, financing, investment information and the appropriate distribution and award of management power, and then combining with performance evaluation, we can reasonably allocate the resources of the enterprise and strengthen the risk control of each link, so as to realize the strategic objectives formulated by the enterprise, help the enterprise to improve its operation and gradually increase the value of the enterprise. In this paper, S financial leasing company is selected as the research object, according to its development and management in the past three years, through the in-depth study of each link of S companyundefineds budget management, it is found that in the process of budget management, there is a big budget deviation caused by budget preparation without considering the risk orientation, and the budget management does not distinguish between the stock and the incremental business, which leads to the increase of risk. The lack of responsibility and authority of budget management organization leads to the low enthusiasm of employees. Combined with the theory and method of modern management accounting, this paper introduces risk orientation, and tries to put forward corresponding optimization suggestions according to the present situation and industry characteristics of S financial leasing company, hoping to improve the effect of budget implementation, perfect the comprehensive budget management of S company, and help the company to develop rapidly and steadily. The innovation of this paper lies in the scarcity of specialized research on the budget management of financial leasing, and the lack of reference and systematization in the budget management of financial leasing enterprises, under the premise of introducing risk orientation to optimize budget management. At the same time, this paper selects the financial leasing company as the research object, because of the particularity of the industry. While studying and analyzing it, we also hope to share some valuable information for other companies in the same industry.
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