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论文编号：	15679
作者编号：	2320233757
上传时间：	2025/12/9 10:46:50
中文题目：	J公司全面预算管理优化研究
英文题目：	Research on the optimisation of comprehensive budget management of Company J
指导老师：	张晓农
中文关键字：	全面预算管理；民营产业园区；预算控制
英文关键字：	Comprehensive budget management; Private industrial park; Budget control
中文摘要：	在全球经济“内向化”演进与国内产业园区向高质量运营、服务化转型的背景下，民营园区运营商面临重资产投入压力大、同质化竞争加剧及智慧化升级成本高等挑战，全面预算管理成为其突破发展瓶颈的关键。本文以深耕京津冀协同发展核心区域的J公司为研究对象，结合J公司经营现状与预算管理实践，开展优化研究。 本研究综合运用文献研究法、访谈调研法、问卷调查法及案例分析法。首先通过文献研究夯实理论基础，明确民营园区全面预算管理的核心要点；再通过对J公司管理层、预算执行部门员工的访谈及问卷调研，结合公司经营数据，系统诊断其预算管理现状；最终发现J公司存在预算流程编制不合理、编制方法有缺陷、控制体系不完善、管理流程不严谨及预算分析不及时充分等问题，根源在于预算管理组织协同机制缺失、编制方法适配体系缺位、控制体系运行规则薄弱、全流程闭环断裂及分析业务关联逻辑不足。针对上述问题，从优化预算流程编制机制、调整全面预算编制方法、优化全面预算控制体系、规范全面预算管理流程、健全全面预算分析与考核体系五个维度提出优化策略，并通过优化方案预判效果与预设目标的对比分析，验证预算编制、指标体系、执行控制、分析考核等环节的优化方向合理性及预期达成度。同时配套提出组织、制度、人员、技术四方面保障措施，确保优化方案落地，助力J公司提升运营效率与市场竞争力，有助其实现高质量和可持续发展。 本研究帮助J公司解决预算与业务脱节等核心问题，提升其运营效率与市场竞争力；同时，为国内同类民营园区企业提供可借鉴的预算管理优化路径，助力行业实现精细化预算转型。 关键词：全面预算管理；民营产业园区；预算控制
英文摘要：	Against the backdrop of the global economy's "inward" evolution and domestic industrial parks' transformation towards high-quality operation and service-oriented development, private park operators are confronted with challenges such as significant pressure from heavy asset investment, intensified homogeneous competition, and high costs for intelligent upgrades. Comprehensive budget management has thus become the key for them to break through development bottlenecks. This thesis takes Company J, which is deeply rooted in the core area of the coordinated development of the Beijing-Tianjin-Hebei region, as the research object. Combined with the current business situation and budget management practice of Company J, an optimization study is carried out. This thesis comprehensively employs the methods of literature review, interview investigation, questionnaire survey and case analysis. First, through literature research, consolidate the theoretical foundation and clarify the core points of comprehensive budget management in private industrial parks; Then, through interviews and questionnaire surveys with the management and budget execution department employees of Company J, combined with the company's operating data, the current situation of its budget management is systematically diagnosed. Ultimately, it was found that Company J had problems such as unreasonable budget process preparation, flawed preparation methods, an incomplete control system, lax management processes, and insufficient and untimely budget analysis. The root causes lie in the lack of a collaborative mechanism for budget management organizations, the absence of an adaptation system for preparation methods, weak operation rules for the control system, the breakage of the full-process closed loop, and the insufficiency of business correlation logic in analysis. In response to the above issues, optimization strategies are proposed from five dimensions: optimizing the budget process preparation mechanism, adjusting the comprehensive budget preparation method, optimizing the comprehensive budget control system, standardizing the comprehensive budget management process, and improving the comprehensive budget analysis and assessment system. Through the comparative analysis of the predicted effects of the optimization plan and the preset goals, Verify the rationality of the optimization directions and the expected achievement degree of the budget preparation, indicator system, execution control, analysis and assessment, and other links. At the same time, four guarantee measures in terms of organization, system, personnel and technology are proposed to ensure the implementation of the optimization plan, help J Company improve operational efficiency and market competitiveness, and contribute to its achieving high-quality and sustainable development. This thesis helps J Company address core issues such as the disconnection between budget and business, enhancing its operational efficiency and market competitiveness. At the same time, it provides a referenceable path for optimizing budget management for similar private industrial parks in China, contributing to the industry's transition towards refined budgeting. Key words: Comprehensive budget management; Private industrial park; Budget control
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