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论文编号：	1209
作者编号：	2120072094
上传时间：	2009/6/10 20:47:44
中文题目：	X公司全面预算管理研究<
英文题目：	The research of the comprehens
指导老师：	刘志远
中文关键字：	全面预算管理 委托代理理论 战略
英文关键字：	Comprehensive budget managemen
中文摘要：	全面预算管理是一种现代的企业管理模式，从最初的计划和协调发展到现在的兼具控制、激励、评价等诸多功能的一种综合贯彻企业经营过程的管理工具，成为提升企业管理水平的重要手段。目前，许多企业已经认识到全面预算管理的重要性，并且积极探索适合本企业具体情况的预算管理模式。 本文在参阅大量文献的基础上，介绍了预算和全面预算管理的涵义、功能和框架，分析了国内外预算管理的研究和实践的状况，并引述了与预算相关的委托代理理论、战略理论和平衡记分卡理论。本文以X公司为研究案例，对其全面预算管理体系的现状作了系统的介绍和分析，包括X公司全面预算管理的组织体系、全面预算管理的内容体系、全面预算管理的过程以及全面预算管理取得的成效等。然后对X公司全面预算管理实施过程中存在的问题作了深入的探讨，分析其产生的原因。最后针对问题，以委托代理理论、战略理论和平衡记分卡为指导，重点研究改善X公司全面预算管理水平的对策，提出了一些具有建设性的建议：通过采用较为灵活的预算编制方法和改善信息沟通工具来控制预算松弛；使用平衡记分卡链接预算与公司战略；完善X公司全面预算考评体系，强调公司预算考评和激励机制的结合；通过完善奖惩制度、内部审计制度以及文化建设来保障全面预算管理的有效实施。 本文的研究对X公司建立现代企业制度，规范企业经营管理行为，增强企业的竞争实力有着非常重要的意义。通过对X公司的预算管理的改进来实现公司资源的合理配置、战略的有效贯彻、经营的持续改善以及价值的稳步增加。希望本文的研究结果对于提升X公司全面预算管理水平具有参考价值，也希望对其他企业实施全面预算管理具有借鉴意义。
英文摘要：	Comprehensive budget management is a modern business management mode. It, using as a measurer for planning and coordination at the beginning period, now developed as a multifunctional instrument for business control, inspiritment and performance appraisal for company to achieve its strategies, is an important means to advance enterprise management. Now, many enterprises of our country have already realized the significance of comprehensive budget management, and they have been seeking budget management pattern suitable to their specific situation. Based on the mass literature review about comprehensive budget management, the thesis introduces the meaning, function, and framework of budget and comprehensive budget management, and analyzes the current situation in the studies of comprehensive budget management both home and abroad, and quotes Principal-agent theory, Strategic theory and Balanced Scorecard. The more systematic and overall study has been made in company X, including the organization、contents、processes and effectiveness of comprehensive budget management in company X. And then the thesis analyzes the current situation and the present problems of comprehensive budget management in company X. Under the theories of Principal-agent theory, Strategic theory and Balanced Scorecard, the thesis focuses on the countermeasures of how to improve the level of comprehensive budget management in company X, and also put forward some constructive and positive suggestions: First, control budget slack by using more flexible budgeting methods and improving information communication tool. Second, use Balanced Scorecard to link budget and corporate strategy. Third, perfect the appraisal system of the budget and emphasize the union of budget evaluation and incentive mechanism. Four, set up and perfect the reward and punishment system, the internal audit system and cultural construction to effectively implement the company's budget. The research of the thesis has great significance for company X to establish modern enterprise system, improve management control, and enhance the competitiveness of enterprises. Improving the comprehensive budget management of company X can achieve the goals of allocating resources, carrying out strategies effectively, improving the level of management continuously, and increasing the value steadily. Hope the results of this study have the reference valve to improve company X’s comprehensive budget management, and also hope have the reference significance for other companies to implement comprehensive budget management.
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