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论文编号：	13940
作者编号：	2120213373
上传时间：	2023/6/6 18:32:15
中文题目：	MJ公司预算管理研究
英文题目：	Research on Budget Management of MJ Company
指导老师：	李姝
中文关键字：	预算管理;预算编制;预算执行与控制;预算考评与激励
英文关键字：	Budget Management; Budget Preparation; Budget Execution and Control; Budget Evaluation and Incentive
中文摘要：	近些年来我国经济快速发展，企业间的竞争越来越剧烈，在日常运营中大都采用了预算手段以促进自身的长远发展，希望能在激烈的市场竞争中占据优势。预算管理是推动落实企业战略的重要的途径，同时也是内部控制的主要方法，它可以全方位掌握企业的整体运营情况，既可以提高企业的管理水平，又可以提高企业的竞争力，还可以对企业内部的资源进行最优配置，使公司通过开源节流获得最大收益。尽管近些年我国企业的预算管理工作取得了很大的发展，但由于激烈的市场竞争，企业外部环境和内部环境复杂多变，大部分中小型企业在预算管理的实施过程中都会出现许多问题和不足。尤其初创型企业存在其内部管理不到位、制度不完善等因素，导致预算管理问题不断出现，制约了他们的生存和未来的长期稳健发展。 基于此，本篇文章对国内外有关预算管理研究的文献进行了阅读和整理，并详细介绍了预算管理相关理论知识，结合战略管理理论、激励理论及委托代理理论，以初创企业MJ公司预算管理案例为基础，分析其预算管理现状，进而发现问题、解决问题。首先，文章对MJ公司情况进行概述，并对企业的预算管理现状作了具体的描述。其次，对MJ公司在预算编制、预算执行与控制、预算考评与激励等方面存在的问题进行了较为全面和深入的分析。最后，针对前述分析，从建立健全内部预算管理体系、优化预算编制方法与流程、强化预算执行与控制过程、完善预算考评与激励机制四个方面对MJ公司预算管理的优化提出可行性建议。 MJ公司受自身规模限制，资金来源有限，为充分保证日常运营所必需的现金流，在股东要求及其发展需求下开启了预算管理工作，将重点主要放在资金控制方面，而非全面预算管理。预算管理体系的建立是一个循序渐进的过程，本篇文章的优化建议正是基于MJ公司当下所处的发展阶段而提出，操作较为简单方便，同时可以节约成本避免造成不必要的浪费。此外，本文也希望在帮助MJ公司完善其预算管理工作的同时，能够对与MJ公司类似的初创型企业落实预算管理工作有一定的启发和参考价值。
英文摘要：	In recent years, our country's economy has developed at a high speed, and competition among companies has become increasingly fierce. In daily operations, budget measures are mostly used to promote their long-term development, hoping to occupy an advantage in the fierce market competition. Budget management is an important way to promote the implementation of corporate strategy, but also the main method of internal control. It can comprehensively grasp the overall operation of an enterprise, not only improve its management level, but also improve its competitiveness. It can also optimize the allocation of resources within the enterprise, enabling the company to achieve maximum benefits through increasing resources and reducing costs. Although the budget management of Chinese companies has made great progress in recent years, the external and internal environment of companies are complex and changeable due to fierce market competition. Most small and medium-sized companies have many problems and deficiencies in the implementation of budget management. In particular, start-up companies have factors such as inadequate internal management and imperfect systems, which lead to the continuous emergence of budget management problems and restrict their survival and long-term and steady development. Based on this, the paper has read and collated the literature on budget management at home and abroad, and introduced the relevant theoretical knowledge of budget management in detail. Combining strategic management theory, incentive theory, and principal-agent theory, based on the budget management case of start-up company MJ Company, it analyzes its budget management status, and then discovers and solves problems. First of all, the article outlines the situation of MJ company and introduces the status of its budget management in detail. Secondly, analyze MJ Company current problems in depth and comprehensively in the current budget preparation, budget execution and control, budget evaluation and incentive. Finally, based on the aforementioned analysis, the optimization of MJ Company budget management is proposed from the four aspects of establishing and improving the internal budget management system, which is optimizing budget preparation methods and processes, strengthening budget execution and control process, improving the budget evaluation and incentive mechanism. Due to its limited size and limited funding sources, MJ Company has initiated budget management work in response to shareholder requirements and development needs to fully ensure the cash flow necessary for daily operations, focusing mainly on fund control rather than comprehensive budget management. The establishment of a budget management system is a gradual process. The optimization recommendations in this paper are based on the current development stage of MJ Company, which is relatively simple and convenient to operate, while saving costs and avoiding unnecessary waste. In addition, this paper also hopes to help MJ Company improve its budget management work, while also providing some inspiration and reference value for the implementation of budget management work in start-ups similar to MJ Company.
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