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论文编号：	13038
作者编号：	2120192976
上传时间：	2022/3/8 10:54:19
中文题目：	A公司全面预算管理问题及对策研究
英文题目：	Research on the Problems and Countermeasures of A Company''s Comprehensive Budget Management
指导老师：	刘志远
中文关键字：	全面预算，预算编制，预算执行
英文关键字：	Comprehensive budget,Budget preparation,Budget execution
中文摘要：	现如今，全球经济已经迈向了经济全球化时代，各国经济形成共同体。无论是本土企业还是跨国企业，它们的交流与互动越来越频繁，相互依赖、相互学习、共同进步、弥补自身不足已成为企业在竞争中取得常胜的重要条件。因此，在我国扎根的跨国企业也应当在国内的营商环境下不断的学习探讨、提升企业管理能力，进而实现企业效益最大化。这就要求企业在面对外部环境竞争加剧的条件下，时刻思考如何通过学习与实践提升内部管理手段。其中，全面预算管理是每个企业平稳运行甚至谋求扩大业务规模不可或缺的环节，是企业生产运行的指挥棒，同时也是衡量企业各部门、各人员工作成果的标尺。它的管理效果好与坏决定了企业短期目标能否实现、长期发展大方向的正确与否。因此，健全且良好的预算管理体系一方面可以提升预算管理的准确性与科学性，从而指挥生产销售达到最优状态。另一方面预算的考核数据又能反过来为预算制定的科学性提供依据。 本文通过案例分析法、访谈调研法和文献分析法相结合的手段展开研究，希望能为A跨国公司提供更高效的全面预算管理对策。本文首先通过理论学习总结了国内外全面预算管理的相关研究，找出最科学、最适合A公司的理论体系。其次，本文通过介绍A公司目前的生产状况，分析了当前较为突显的预算管理问题，它们分别是预算组织架构问题、预算编制问题、预算执行与调整问题和预算的考核问题。再次，通过对问题的深入研究，本文探索出问题背后的原因。最后，根据挖掘的原因，对A公司管理提出可行的对策与意见。这些建议涵盖了预算管理的全过程，包括完善全面预算的组织机构设置、优化全面预算的编制过程、改进全面预算的执行调整效果和提高全面预算绩效考评的有效性。
英文摘要：	Nowadays,the global economy has entered an era of economic globalization,and the economies of all countries have formed a community. Whether it is a localcompany or a multinational company, their exchanges and interactions are becomingmore and more frequent. Interdependence,mutual learning,common progress, andmaking up for their own shortcomings have become important conditions forcompanies to win in the competition. Therefore,multinational companies with rootsin our country should also continue to study and explore in the domestic businessenvironment，improve corporate management capabilities，and maximize corporatebenefits. This requires companies to face intensified competition in the externalenvironment,management should always think about how to improve internalmanagement methods through learning and practice. Among them，comprehensivebudget management is an indispensable link for every enterprise to operate smoothlyand even to expand its business scale. It is the baton for the production and operationof the enterprise, and it is also a yardstick for measuring the work results of various.departments and personnel of the enterprise. Its management effect determineswhether the short-term goals of the enterprise can be achieved and the long-termdevelopment direction is correct. Therefore, a sound and good budget managementsystem can improve the accuracy and scientificity of budget management on the onehand, so as to direct production and sales to the best state.On the other hand, budgetassessment data can in turn provide a basis for the scientific nature of budgetformulation. This article uses a combination of case analysis method，interview researchmethod and literature analysis method to cay out research，hoping to provide Amultinational company with more efficient and comprehensive budget managementstrategies. This article first summarizes the relevant research on comprehensivebudget management at home and abroad through theoretical study, and finds the mostscientific and most suitable theoretical system for A company. Secondly, this articleanalyzes the current more prominent budget management issues by introducing the current production status of A company，which are budget organization structureissues, budget preparation issues, budget implementation and adjustment issues, andbudget assessment issues. Again,through in-depth research on the problem，thisarticle explores the reasons behind the problem. Finally，according to the excavatedreasons, feasible countermeasures and opinions are put forward for the managementof A company. These suggestions cover the whole process of budget management,including improving the organizational structure of the comprehensive budget,optimizing the preparation process of the comprehensive budget, improving the effectof the implementation and adjustment of the comprehensive budget,and improvingthe effectiveness of the comprehensive budget performance evaluation.
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