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论文编号：	14053
作者编号：	2320190671
上传时间：	2023/6/8 9:52:14
中文题目：	HE消费金融公司全面预算管理优化研究
英文题目：	Research on Optimization of comprehensive budget management of HE consumer finance company
指导老师：	黄福广
中文关键字：	HE公司；全面预算管理；预算编制；预算实施；绩效管理
英文关键字：	HE CompanyComprehensive； budget management；Budget preparation；Budget implementation；performance management
中文摘要：	全面预算管理通过整合企业资源，实现企业资源配置效率最大化的关键工具。传统的预算管理未能有效全面衔接战略目标，偏离轨道的预算目标无法将有限的资源精准投入企业战略方向，不能充分发挥全面预算管理在计划、控制、反馈等方面的管理功能。因此，以HE公司为研究样本，对其实施全面预算管理存在问题进行剖析，并提出相应的优化方案，有助于提升现代企业经营管理能力。 本文在介绍消费金融公司发展背景、竞争形式及未来发展方向等方面的基础上，研究 HE 公司全面预算管理实施现状，提炼其在实际执行全面预算管理过程面临的问题如下：第一，预算目标与战略目标编制基础不一致，导致预算目标与战略目标脱节，且未能与战略目标保持刚性移动，无法优化配置资源提高经济效益；第二、预算实施和调整方面，经营计划和预算目标偏离大、缺乏事中预算管控措施和调整机制；第三，预算绩效考核方面，绩效指标与资源利用效率脱节，与预算脱节，未能有效突出职责属性。基于此类管理问题，结合国内外相关理论与实践经验的基础上提出适合HE公司现状可操作性的优化实施方案，此方案为其他金融企业推行全面预算管理提供一个良好的借鉴。 根据HE公司在全面预算管理工作实施过程存在的各项问题，剖析成因，对根据其现状找到切实可行的优化方案，优化方案主要为预算目标伴随战略目标保持刚性移动，预算目标与战略目标的处于同等基础上进行编制、提高预算控制组织的职责和功能、资源投放人与资源效率跟踪人保持一致、绩效考核体现资源利用效率等等措施。优化方案能从一定程度解决HE公司现存再问题，对其他金融公司执行全面预算管理工具时提供一定的借鉴作用。
英文摘要：	Comprehensive budget management is a key tool for maximizing the efficiency of enterprise resource allocation by integrating enterprise resources. Traditional budget management fails to effectively and comprehensively connect strategic objectives, and off-track budget objectives cannot accurately invest limited resources in the strategic direction of the enterprise, and cannot fully utilize the management functions of comprehensive budget management in planning, control, feedback, and other aspects. Therefore, taking HE Company as a research sample, analyzing the problems existing in its implementation of comprehensive budget management and proposing corresponding optimization plans will help improve the operation and management capabilities of modern enterprises. Based on an introduction to the development background, competitive forms, and future development direction of consumer finance companies, this article studies the current implementation status of comprehensive budget management in HE Company, and summarizes the problems it faces during the actual implementation of comprehensive budget management tools as follows: First, the budget objectives and strategic objectives are not consistent in preparation basis, resulting in a disconnection between budget objectives and strategic objectives, and the failure to maintain rigid movement with strategic objectives, Unable to optimize the allocation of resources to improve economic efficiency; Secondly, in terms of budget implementation and adjustment, there is a large deviation between business plans and budget objectives, and there is a lack of in-process budget control measures and adjustment mechanisms; Thirdly, in terms of budget performance evaluation, performance indicators are disconnected from resource utilization efficiency and budget, failing to effectively highlight responsibility attributes. Based on such management issues and combining relevant theories and practical experience at home and abroad, an optimized implementation plan suitable for the current situation and operability of HE Company is proposed, which provides a good reference for other financial enterprises to implement comprehensive budget management. Analyze the causes of various problems in the implementation of comprehensive budget management tools in HE Company, and find feasible optimization plans based on their current situation. The optimization plan mainly involves maintaining rigid movement of budget objectives along with strategic objectives, preparing budget objectives on the same basis as strategic objectives, improving the responsibilities and functions of budget control organizations, maintaining consistency between resource contributors and resource efficiency trackers Performance evaluation reflects measures such as resource utilization efficiency. The optimization scheme can solve the existing problems of HE Company to a certain extent, and provide a certain reference for other financial companies when implementing comprehensive budget management tools.
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