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论文编号：	13883
作者编号：	2320200695
上传时间：	2023/6/5 13:38:06
中文题目：	Z证券公司全面预算管理研究
英文题目：	Research on the overall budget management of Z Securities Company
指导老师：	郝臣
中文关键字：	全面预算管理；预算执行；预算控制；预算考核
英文关键字：	Comprehensive budget management;Budget execution;Budget control;Budget appraisal
中文摘要：	在国家的推动和促进下，近些年国内资本市场得到了较快的发展和壮大，国内各地成立了大量的证券公司。对于证券公司自身而言，随着证券行业的不断发展与壮大，其竞争压力与日俱增。如何在竞争激烈的市场中实现公司战略发展，其中重要的一环是提升全面预算管理的能力。但在过去很长一段时间内，全面预算管理在证券公司管理中并未引起足够的重视，存在预算指标比较单一，较注重收入、利润等财务指标，未与公司战略发展相结合等问题。但近些年，全面预算管理得到不断的完善，进而在企业的内控中发挥着非常重要的作用，大部分证券公司逐渐对全面预算管理的重要性有了重要的意识，并试着将其在企业的管理中进行运用。 为了深入的研究证券公司在全面预算管理的实践中存在的问题，本文在对现有的国内外文献进行仔细研读的基础上，以全面预算管理的理论为基础，选取Z证券公司作为本文深入研究对象。首先，本文从预算编制、执行、控制和考核等四个方面，对Z证券公司全面预算管理现状进行分析，提出了编制的预算与公司现有的战略目标不匹配；全面预算管理指标单一，编制精细化程度不足；全面预算管理执行控制不足；考核缺乏合理性，缺乏激励机制等四个方面的问题，并对问题的成因进行了详细的分析；其次，从市场环境和公司战略发展要求两方面明确了Z证券公司进行全面预算管理优化的必要性；最后，提出了健全组织体系、与战略目标相结合、完善预算编制方法、合理设置预算指标、灵活设计预算考核指标、有效的激励机制等优化措施，最终目标是在Z证券公司目前状况的基础上，建立一套行之有效的全面预算控制体系。 希望通过本文的研究，能够为证券行业的其他企业起到借鉴的作用，使全面预算管理工作能为公司战略的实现提供良好的基础；也希望证券公司能够重视全面预算管理工作，意识到全面预算管理工作覆盖公司的所有业务，并非针对某一业务部门开展，不同部门之间如何在预算管理工作中能有效的沟通、协调也是将来需要关注的问题。
英文摘要：	Under the impetus and promotion of the state, the domestic capital market has developed and expanded rapidly recently, and a large number of securities companies have been established all over the country. For securities companies themselves, with the continuous development and growth of the securities industry, their competitive pressure is increasing day by day. An important part of how to achieve the company's strategic development in a highly competitive market is to improve the overall budget management capability. However, for a long time in the past, the overall budget management has not attracted enough attention in the management of securities companies, and there are problems such as relatively single budget indicators, pay more attention to financial indicators such as revenue and profit, and are not not integrated with the company's strategic development. However, with the continuous improvement of overall budget management and the increasingly central role in the internal control of enterprises, most securities companies are aware of the importance of overall budget management and apply it to the management of enterprises. In order to deeply study the problems existing in the practice of comprehensive budget management of securities companies, this paper selects Z Securities Company as the object of in-depth study on the basis of careful study of the existing domestic and foreign literature, and on the basis of the theory of comprehensive budget management. First of all, this paper analyzes the current situation of Z Securities Company's overall budget management from four aspects of budget preparation, implementation, control and assessment, and proposes that the prepared budget does not match the company's existing strategic objectives. Comprehensive budget management index is single, the degree of elaboration is not enough; Insufficient implementation control of overall budget management; The lack of rationality, the lack of incentive mechanism and other four aspects of the problem, and the cause of the problem is analyzed in detail; Secondly, it clarifies the necessity of Z Securities company to optimize its overall budget management from two aspects of market environment and company strategy development requirements. Finally, the paper puts forward optimization measures such as perfecting the organizational system, combining with the strategic objectives, perfecting the budgeting method, reasonably setting the budget index, flexibly designing the budget assessment index, and effective incentive mechanism. The ultimate goal is to establish an effective comprehensive budget control system on the basis of the current situation of Z Securities Company. It is hoped that the research of this paper can play a reference role for other enterprises in the securities industry, so that comprehensive budget management can provide a good foundation for the realization of corporate strategy; It is also hoped that securities companies can pay attention to the comprehensive budget management work and realize that the comprehensive budget management work covers all the business of the company and is not carried out for a certain business department. How to effectively communicate and coordinate the budget management work between different departments is also an issue that needs attention in the future.
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