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论文编号：	12992
作者编号：	2120183076
上传时间：	2021/12/16 19:01:21
中文题目：	K公司预算松弛问题的研究
英文题目：	The research on the budget slack of K Company
指导老师：	王志红
中文关键字：	预算管理；预算松弛；委托代理理论
英文关键字：	Budget management; Budget slack; The principal-agent theory
中文摘要：	随着社会经济的快速发展和科学技术的不断革新，形形色色的企业在各行业中脱颖而出，企业间的竞争和合作成为新时代学习和关注的焦点和主题。如何能够在响应国家政策、结合经济大环境的情况下寻找新的经济增长点，获得生存机会和竞争优势，成为企业持续发展的难题。预算管理作为一项内部管理工具，对企业的协调运营、稳定发展发挥重要的作用，促进实现企业经济利益的最大化。与预算管理紧密关联的现象便是预算松弛，预算松弛的问题普遍存在于预算管理过程中，影响预算管理的效果，制约着企业的发展。降低企业的预算松弛现象成为当下预算管理的重点。 本文首先通过查询国内外相关文献，对预算管理及预算松弛的理论进行研究，接着对 K 公司的基本情况及预算管理状况进行了概述，将 K 公司的预算情况和实际情况进行比较分析，发现 K 公司存在预算编制的不合理、预算执行不到位、激励机制不健全等诸多问题，使企业产生了预算松弛现象，造成部门间信息沟通失实，降低了企业的经营效率，削弱了预算管理的资源配置职能，浪费企业资源，并且很大程度上给了预算执行者缓冲错误的余地，丧失了预算管理应有的作用。然后针对 K 公司当前预算管理问题，对 K 公司的预算管理体系进行了调整，改善预算编制方法，完善预算考核体系等，提出针对性的应对措施以及建设性的建议，并对预计产生的效果进行了展望。最后对论文全文进行了总结，归纳研究的主要结论，并提出研究过程中所存在的不足，希望预算管理最终能有效发挥作用。 考虑到预算管理与预算松弛的关系，预算管理涉及企业经营的各个方面，需要全员参与，以此推动企业的经营和发展。同时，预算松弛在预算管理中是不可避免的，降低企业的经营效率，损害企业的利益。本文对 K 公司的预算管理现状进行研究并提出改进建议，希望能够帮助 K 公司解决预算管理存在的预算松弛现象，也为其它公司提供了借鉴。
英文摘要：	With the rapid development of social economy and the continuous innovation of science and technology, all kinds of enterprises in all walks of life come to the fore.The competition and cooperation among enterprises in the industry have become the focus and theme of study and attention in the new era. How to find new economic growth points and obtain survival opportunities and competitive advantages in response to national policies and the economic environment has become a difficult problem for the sustainable development of enterprises. As an internal management tool, budget management plays an important role in the coordinated operation and stable development of enterprises which can promote the maximization of economic interests of enterprises. Budget slack is closely related to budget management, and exists in the process of budget management, which affects the effect of budget management and restricts the development of enterprises. Reducing the enterprise budget slack phenomenon has become the focus of current budget management. In this paper, the theory of budget management and budget slack is firstly studied by searching relevant literatures at home and abroad. Then, the basic situation and budget management status of K Company are summarized, and comparing the K company's budget and actual situation, we found that K company K Company has many problems, such as unreasonable budget preparation, inadequate budget implementation and imperfect incentive mechanism, which makes the budget slack phenomenon happen. It leads to inaccurate information communication between government departments, and reduces the enterprise the management efficiency, weakening the resource allocation function of budget management, given the budget enforcer buffer room for error, loss of budget management's role, Restricting the development of enterprises for a long time. Then,according to the current budget management problems of K Company, the budget management system of K Company was adjusted, the budgeting method was improved, and the budget assessment system was improved. Targeted countermeasures and constructive suggestions were put forward, and the expected effects were forecasted. Finally, the thesis is summarized, the main conclusions of the research are summarized, and the deficiencies of the research process are put forward, hoping that the budget management can play an effective role in the end. Considering the relationship between budget management and budget slack, budget management involves all aspects of enterprise operation and requires full participation to promote enterprise operation and development. At the same time, budget slack is inevitable in budget management, which reduces the operating efficiency of enterprises and damages the interests of enterprises. This paper studies the current situation of K Company's budget management and puts forward suggestions for improvement, hoping to help K Company solve the budget slack phenomenon existing in budget management and provide reference for other companies.
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