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论文编号：	15039
作者编号：	2320224114
上传时间：	2024/12/9 18:22:53
中文题目：	Z公司全面预算管理的优化研究
英文题目：	Research on the optimization of enterprise Comprehensive Budget Management of Z Company
指导老师：	牛建波
中文关键字：	金融科技公司；全面预算管理；平衡计分卡
英文关键字：	Financial technology company; Total budget management; Balanced scorecard
中文摘要：	随着大数据、云计算、人工智能等技术的飞速发展，金融科技企业作为数字经济时代的重要参与者，在应对传统金融行业的竞争压力的同时，全面预算管理在行业内应用仍处于起步阶段，尚未形成一套完整的预算管理体系以适应金融科技企业的经营特点，。 本论文选择中央企业的全资子公司Z公司作为研究对象，采用文献研究法、实地研究法和案例分析法，对公司预算管理现状进行全面分析。基于全面预算管理和平衡计分卡等理论基础，通过定量分析与定性分析相结合的方法，对其预算管理中的问题及原因进行深入剖析研究，并提出针对性优化方案。 在研究过程中发现Z公司现行预算管理存在缺陷，主要包含预算目标未能充分体现公司经营战略、预算指标设置宽松、预算数据展示呈现形式单一和部门间信息传递存在壁垒等问题。为解决预算目标与公司战略脱节问题，论文提出引入平衡计分卡，搭建企业战略目标与预算目标之间的连接桥梁。通过内外部环境分析，明确目前企业战略目标，将其具象化为战略地图，确定全面预算管理的关键指标。从平衡计分卡的四个关键维度将全面预算管理目标进行分解：选取主营业务收入增长率、研发投入占比、客户满意度和市场占有率等指标，对预算管理体系下的预算编制、执行、控制、考核与评价等环节进行改进，优化Z公司全面预算管理体系。为解决预算数据展示单一，部门间沟通存在壁垒的问题，论文提出建设可视化预算管理平台BI预算仪表盘，提升数据使用体验，引入多维度的统计分析方法，打破数据孤岛，实现不同维度之间的无缝关联与交互，同时规范数据管理，提升财务数据安全。 最后，论文认为公司应从优化预算管理组织架构、完善预算管理制度、加强信息化建设、深化员工全面预算管理意识等方面，为全面预算管理优化方案在Z公司内部顺利推行提供保障。通过对Z公司全面预算管理体系的优化研究，一方面为Z公司自身应对内部管理需要和市场变化提供科学的解决方案；另一方面丰富央企全资子公司全面预算管理的案例研究，对金融科技企业试图通过建立全面预算管理体系以实现公司战略和优化资源配置目的具有一定参考意义。
英文摘要：	The advent of big data, cloud computing, and artificial intelligence, along with other cutting-edge technologies, has ushered in a new era of digital economy. Fintech enterprises, as a pivotal player in this landscape, are facing mounting competitive pressure from traditional financial institutions. Despite this, the industry's embrace of comprehensive budget management remains in its nascent stages. There is a dearth of a comprehensive budget management system tailored to the unique operating characteristics of fintech enterprises. This thesis chooses Company Z, a wholly-owned subsidiary of a central enterprise, as the research object, and adopts the literature research method, field research method and case study method to comprehensively analyse the current situation of the company's budget management. Based on the theoretical foundations of comprehensive budget management and balanced scorecard, through the method of combining quantitative analysis and qualitative analysis, it conducts an in-depth analysis and research on the problems and reasons of its budget management, and puts forward a targeted optimisation plan. In the course of the study, it is found that there are defects in the current budget management of Company Z, which mainly include the failure of the budget objectives to fully reflect the company's business strategy, the loose setting of budget indicators, the single form of presenting budget data and the existence of barriers to the transfer of information between departments, and so on. In order to solve the problem of disconnection between budget objectives and company strategy, the thesis proposes to introduce the balanced scorecard to build a bridge between corporate strategic objectives and budget objectives. Through the analysis of internal and external environments, the current corporate strategic objectives are clarified and visualised as a strategic map, and the key indicators of comprehensive budget management are identified. Decompose the comprehensive budget management objectives from the four key dimensions of the Balanced Scorecard: select the indicators of main business revenue growth rate, R&D investment ratio, customer satisfaction and market share, etc., and improve the budget preparation, execution, control, assessment and evaluation under the budget management system, so as to optimise the comprehensive budget management system of Z Company. In order to solve the problems of single budget data display and barriers to communication between departments, the thesis proposes to build a visual budget management platform BI Budget Dashboard to improve the data usage experience, introduce multi-dimensional statistical analysis methods, break data silos, and achieve seamless correlation and interaction between different dimensions, as well as to standardise the data management and improve the security of financial data. Finally, the thesis concludes that the company should optimise the budget management organisational structure, improve the budget management system, strengthen the information technology construction, and deepen the staff's awareness of comprehensive budget management to provide a guarantee for the smooth implementation of the comprehensive budget management optimisation plan within Z Company. Through the optimisation study of Z Company's comprehensive budget management system, on the one hand, it provides scientific solutions for Z Company itself to cope with the internal management needs and market changes; on the other hand, it enriches the case study of comprehensive budget management of wholly-owned subsidiaries of central enterprises, which is of certain reference significance to the financial science and technology enterprises attempting to achieve the company's strategy and optimise the purpose of resource allocation through the establishment of a comprehensive budget management system.
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