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论文编号：	13635
作者编号：	2320200485
上传时间：	2022/12/5 13:02:34
中文题目：	X公司全面预算管理的优化研究
英文题目：	Study on Optimization of comprehensive budget management in X Company
指导老师：	边泓
中文关键字：	全面预算管理；零工经济；中小企业；战略导向
英文关键字：	comprehensive budget management; Part time economy; small and medium-sized enterprises; Strategic orientation
中文摘要：	自改革开放以来，我国的经济一直保持高速发展，其中中小企业扮演了重要角色。在国新办2021年11月举行政策例行吹风会上公布：我国市场主体已达到1.5亿户，其中企业4600万户，99%以上的企业是中小企业。据投融界研究院数据统计，中小微企业为我国市场主体贡献了60%的GDP，80%以上的就业，纳税占国家税收总额的比例超过50%，以及70%以上的技术创新，对社会稳定、经济发展以及实现共同富裕有着重大的意义。然而尽管中小企业在我国经济发展中占有重要地位，但多数中小企业缺乏一种高效的，能够指导公司业务合理经营的全面预算管理制度。 本论文以X公司为例，结合其战略导向，全面分析其全面预算管理现状，找出存在的问题，并提出解决方案。首先，本论文总结了全面预算管理相关的国内外文献，对全面预算管理、战略管理、激励理论等相关概念和理论进行了概述。其次，通过分析X公司全面预算管理现状找出其当前存在的问题：编制的预算不利于战略实施、设定的预算指标与战略关联性弱、预算执行管控力度松弛、预算差异分析不到位。然后，提出改进措施：选择符合战略特点的预算编制方法、设计符合战略需求的预算考评指标、优化预算执行控制体系、优化差异分析机制。最后，明确全面预算管理改进的保障措施，从人员、制度、信息系统、绩效考核四个方面落实保障措施。 本论文在结合全面预算管理相关概念及理论知识的基础上，分析了X公司当前全面预算管理工作存在的问题，并提出了切实可行的解决方案。创新之处在于着眼于零工经济行业，随着我国移动互联技术的迅猛发展，网约车、外卖、家政服务、直播带货等零工经济形式已经为我们所熟知，未来相信可以催生出更多的零工经济形式。而该行业势必有一些企业会成长起来，那么在其成长的过程中也可能会遇到企业战略与全面预算管理联系不紧密的问题，本论文能够对此问题提供一定的参考。
英文摘要：	Since the reform and opening up, China's economy has maintained rapid development, in which SMEs have played an important role. It was announced at the regular policy briefing held by the State Council Reform Office in November 2021 that the number of market players in China has reached 150 million, including 46 million enterprises, and more than 99% of them are small and medium-sized enterprises. According to the statistics of the Institute of Investment and Finance, small and medium-sized enterprises have contributed 60% of GDP, more than 80% of employment, more than 50% of the total national tax revenue, and more than 70% of technological innovation to China's market players, which are of great significance to social stability, economic development and the realization of common prosperity. However, although SMEs play an important role in China's economic development, most SMEs lack an efficient and comprehensive budget management system that can guide the rational operation of the company's business. This paper takes X Company as an example, combines its strategic orientation, comprehensively analyzes its overall budget management status, finds out the existing problems, and proposes solutions. First of all, this paper summarizes the domestic and foreign literature related to comprehensive budget management, and summarizes the concepts and theories related to comprehensive budget management, strategic management, incentive theory, etc. Secondly, by analyzing the current situation of the comprehensive budget management of X Company, we found out its current problems: the prepared budget is not conducive to the implementation of the strategy, the set budget indicators are weakly related to the strategy, the budget implementation control is loose, and the budget variance analysis is not in place. Then, the improvement measures are proposed: select the budget preparation method that conforms to the strategic characteristics, design the budget evaluation indicators that conform to the strategic needs, optimize the budget implementation control system, and optimize the difference analysis mechanism. Finally, the guarantee measures for the improvement of comprehensive budget management are defined and implemented from four aspects: personnel, system, information system and performance appraisal. Based on the related concepts and theoretical knowledge of comprehensive budget management, this paper analyzes the problems existing in the current comprehensive budget management of X Company, and proposes a practical solution. The innovation lies in focusing on the industry of odd jobs. With the rapid development of China's mobile Internet technology, we are familiar with such odd jobs as online car hailing, takeout, domestic service, and live streaming with goods. We believe that more odd jobs can be created in the future. Some enterprises in this industry are bound to grow up, so in the process of their growth, they may also encounter the problem that corporate strategy and comprehensive budget management are not closely linked. This paper can provide some reference for this problem.
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