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论文编号：	12315
作者编号：	2120183075
上传时间：	2021/3/5 10:51:47
中文题目：	Z融资租赁公司预算管理研究
英文题目：	Research on Budget Management of Z Financial Leasing Company
指导老师：	陆宇建
中文关键字：	融资租赁公司；预算管理；预算优化
英文关键字：	Financial Leasing Company；Budget Management；Improvement of Budget
中文摘要：	预算管理是用数字指导管理，是微观资源配置的制度安排，体现了企业战略的适配性。如何进行科学合理的预算管理，一直是财务理论界和实务界的重要课题。在我国经济下行压力较大的背景下，融资租赁行业的竞争也在逐渐加剧。意图在同业企业中获取竞争优势，必须做好企业管理工作，预算管理就是企业必不可少的管理模式。融资租赁企业项目筹备时间长，产生的现金流相对来说稳定易测算，实施预算管理有非常强的实践性。 本文采用案例研究的方法，并将案例详情与现有学者的理论成果相结合。介绍Z融资租赁公司的预算管理从编制到考核的全过程，之后根据各个流程暴露出的不足之处给予相应建议。Z融资租赁公司2018年起，在母公司L集团的管理下开始执行预算管理制度。由于融资租赁业务特性，公司和集团对Z公司预算编制和执行处于探索阶段，集团的权利配置存在集权与分权的矛盾，Z公司的预算管理过程还存在诸多不足。预算编制方面，建议和集团建立恰当的沟通以减少预算短视行为，分解融资预算增强融资计划和租赁业务的匹配性，改善预算编制流程增强预算编制刚性。预算分析与调整方面，在其他部门的协助下深入分析预算差异原因，将现金预算、融资预算纳入分析范畴，严格遵守预算调整流程。预算考核方面，建议根据业务性质分解预算后再考核，同时将预算全流程纳入预算考核指标。意图改进Z融资租赁公司的预算管理，以便加强集团化管控措施的落实，有效控制经营成本，提高经营管理绩效，优化集团资源配置。
英文摘要：	Budget management is a system arrangement of micro resource, which reflects the adaptability of enterprise strategy. How to carry out scientific and reasonable budget management has always been an important topic in the theoretical and practical fields of financial management. Under the background of Chinese economic downward pressure, the competition in the financial leasing industry is also gradually intensified. In order to gain competitive advantage among competitors, enterprise management must be taken seriously. Budget management is an indispensable management mode for enterprises. On the one hand, the preparation time of financial leasing enterprises’ project is plenty; On the other hand the cash flow of financial leasing enterprises’ project is relatively stable. So the budget of Z Company is easy to calculate, and the implementation of budget management is very practical. This dissertation adopts the research method of case study, and combines the details of the case with the theoretical results of existing scholars. By introducing the whole process of budget management of Z Company from preparation to assessment, and then gives corresponding suggestions according to the deficiencies exposed in each part. Z Company started to implement budget management system, under the management of parent company L group in 2018. Due to the limitations of the company's scale and organizational structure, Z Company's budget is for the requirements of the L Group, and there are still many deficiencies in the budget management process of Z Company. In terms of budget-making, it is suggested to establish appropriate communication with L Group to reduce shortsightedness, decompose financing budget, enhance the matching between financing plan and leasing business, improve budgeting process and enhance budgeting rigidity. In the aspect of budget analysis and adjustment, the reasons for budget differences should be analyzed with the help of other departments, cash budget and financing budget are included in the analysis scope, and the budget adjustment process is strictly followed. In the aspect of budget assessment, it is suggested to decompose the budget at first, and the whole process of budget should be included in the budget evaluation. The purpose is to improve the comprehensive budget management of Z Company, so as to strengthen the implementation of group management and control measures, effectively control operating costs, improve operation and management performance, and optimize the allocation of group resources.
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