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论文编号：	13696
作者编号：	2320200702
上传时间：	2022/12/6 10:56:19
中文题目：	A创投企业预算管理优化研究
英文题目：	Research on the Optimization of Budget Management of A Venture Capital Enterprise
指导老师：	边泓
中文关键字：	创业投资企业；风险概念；资金配置；预算职能
英文关键字：	Venture capital enterprises; Concept of risk; Allocation of capital; Budget functions
中文摘要：	摘要 近年来，随着我国股权投资的蓬勃发展，我国已成为亚洲地区最具活力的投资市场。创业投资和私募股权投资作为创新的投资工具，股权投资于具有增长潜力的初创公司、处于成长和成熟阶段的非上市公司，以及上市公司定向增发的市场。随着我国市场经济的不断发展，创业投资和私募股权投资的投资界限越来越模糊，创业投资也在介入偏后期的项目，私募股权投资也开始参与到创业投资项目中。然而，我国创业投资行业发展时间较短，行业发展不成熟，在实践中面临着许多问题。受新冠疫情影响，当前经济形势和资本环境对于创业投资行业来说更是带来了不少的挑战。 本文选取A创投企业作为研究对象，以预算管理在创业投资企业中的应用作为研究课题，结合A创投企业近三年来的运营情况，通过对A创投企业预算管理的深入研究，发现其在预算管理过程中存在对预算职能定位不准确、现金流预判不准影响企业投资、预算编制内容不完善且工作效率低、未发挥预算考核的积极作用等问题，并且找出导致问题的原因。本文结合管理会计理论与实践，设法根据A创投企业的行业特点和经营现状，提出相应的优化建议，诸如优化其预算管理的应用环境、明确预算管理在创业投资企业的职能、完善预算编制、预算执行、预算考核体系等。具体表现为在预算管理过程中加入风险概念，采用限值法评估风险、优化预算编制方法、实行预算执行动态管理机制、充分发挥预算分析报告在预算执行阶段的作用、增加对预算编制的考核、丰富预算执行考核内容等，以此来发挥预算管理在预测和筹划创业投资企业的经营活动和对应的财务结果方面的作用，切实提高预算管理效果，使A创投企业更合理的做好资金配置，明确创业投资企业的预算管理职能，促进企业长远发展。 本文选取A创投企业作为研究对象，该企业所处的行业具有的风险偏好明显比其他行业高，故在A创投企业预算管理过程中加入风险概念，利用融入风险概念的限值法预估资金流入、资金流出、资金余额，同时完善投资预算明细表，明确创业投资企业的预算管理职能和目的，提高对现金流的掌控水平，增加创投企业的经济收益。 关键词：创业投资企业；风险概念；资金配置；预算职能
英文摘要：	Abstract In recent years, with the vigorous development of equity investment in China, China has become the most dynamic investment market in Asia. Venture capital and private equity investment serve as innovative investment tools, with equity investment in startups with growth potential, unlisted companies in the growth and maturity stage, and the market of private placement of listed companies. With the continuous development of China's market economy, the investment boundary between venture capital and private equity investment is becoming more and more blurred. Venture capital is also involved in the later projects, and private equity investment has also begun to participate in venture capital projects. However, China's venture capital industry has a short development time, the industry is not mature, and faces many problems in practice. Affected by the COVID-19 pandemic, the current economic situation and capital environment have brought many challenges to the venture capital industry. This paper selects A venture capital enterprise as the research object, with the application of budget management in venture capital enterprises as a research topic, combined with A venture capital enterprises in recent three years, through the thorough study of A venture capital enterprise budget management, found that in the budget management process of inaccurate budget function positioning, cash flow forecast does not affect enterprise investment, budgeting content and low work efficiency, did not play the positive role of budget assessment, and find out the cause of the problem. This paper combines the theory and practice of management accounting, and tries to put forward corresponding optimization suggestions according to the industry characteristics and business status of A venture capital enterprises, such as optimizing the application environment of its budget management, clarifying the functions of budget management in venture capital enterprises, improving the budget preparation, budget implementation, budget assessment system, etc. Specifically for adding risk concept in the process of budget management, using the limit method of risk assessment, optimize budgeting method, the budget implementation dynamic management mechanism, give full play to the role of budget analysis report in the budget execution stage, increase the budget assessment, rich budget assessment, etc., to play the budget management in forecasting and planning venture capital enterprise business activities and corresponding financial results, improve the budget management effect, make A venture capital enterprises more reasonable capital allocation, clear venture capital enterprise budget management function, promote enterprise long-term development. This paper selects A venture capital enterprise as the research object, the enterprise industry has significantly higher risk preference than other industries, so in the A venture capital enterprise budget management process add risk concept, using the concept of risk limit method to estimate capital inflow, capital outflow, capital balance, and improve the investment budget schedule, clear venture capital enterprise budget management functions and purpose, improve the control level of cash flow, increase the economic benefits of venture capital enterprises. Key Words: Venture capital enterprises; Concept of risk; Allocation of capital; Budget functions
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