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论文编号：	3047
作者编号：	2120082266
上传时间：	2011/5/19 7:03:41
中文题目：	基于平衡计分卡的南方航空公司预算管理研究
英文题目：	A Study of Budgeting Management Based on the Balance Scorecard of China Southern Airlines Company
指导老师：	余娟
中文关键字：	预算管理；平衡计分卡；中国南方航空公司
英文关键字：	budgeting management; balanced scorecard; China Southern Airline Company
中文摘要：	预算管理作为企业内部管理控制的一种主要方法，在现代企业发展过程中起着非常重要的作用。但随着企业内部外环境的变化与管理水平的逐步提高，传统预算管理过于注重财务指标，忽视非财务指标，不能与公司战略很好的结合的问题越来越突出。如何对传统预算管理加以完善，以适应新的预算管理要求，是企业面临的重要问题。 基于平衡记分卡的预算管理就是针对传统预算管理的缺陷所提出的一种新的预算管理模式。平衡计分卡理论提出者卡普兰和诺顿认为企业在制定预算时应该同时考虑财务指标与非财务指标，预算目标应结合企业战略目标，这样才能使战略得到有效执行。其实质是以平衡计分卡为基础，以战略为导向，结合企业战略目标构建预算管理体系。将平衡计分卡引入预算管理，不仅实现了财务指标与非财务指标、长期目标与短期目标之间的平衡，也实现了外部与内部、结果与过程之间的平衡。 本文以南方航空公司为研究对象，深入探讨了其原有预算管理模式中存在的问题，以预算管理理论与平衡计分卡理论为基础，提出了构建南方航空公司的预算管理模式。全文共分六章：第一章对本文的研究背景和研究意义、论题的国内外研究现状、研究方法与论文的内容结构作以介绍；第二章对预算管理理论、平衡记分卡理论以及基于平衡计分卡的预算管理概念、框架进行了阐述；第三章介绍了南方航空公司公司的基本情况、公司预算管理的现状分析，同时指出公司预算管理中存在的问题，分析了引入平衡计分卡的必要性；第四章在预算目标设计、预算编制、预算执行控制及预算考评与激励四个方面将平衡计分卡引入，构建南方航空公司的预算管理模式；第五章提出了南方航空公司基于平衡计分卡的预算管理实施过程中应注意的问题及相应的完善建议；第六章对本文的研究结论进行了归纳总结。本文希望所提出的基于平衡计分卡的预算管理模式能够解决南方航空公司预算管理中存在的问题，从而达到支持战略，提高企业管理水平与经营效益的目的，同时也希望对面临类似问题的其他航空公司具有借鉴意义。
英文摘要：	As a major method used in interior management, budget management plays a very vital role in the development of modern enterprise. However traditional budget management mostly focus on financial index and neglect non-financial-index as the interior and exterior environments change dramatically, and the management level improves gradually, the problem that traditional budget management cannot cooperate well with strategy has been exposed. Then how to improve it and adapt it to the new requirement of budget management becomes the primary problem for enterprise. Budget management based on the balanced scorecard aims to overcome the limitation of traditional budget management. Kaplan and Norton, who build the BSC theory, reckon that the budget-making –procedure should take both the financial index and non-financial index into account, while budget should be combined with the strategy. Only through this way can the strategy be effectively executed. Virtually it’s a new budget management model which is based on BSC, conducted by strategy and constructed to form a systemic budget management combined with enterprise strategy objective. By introducing BSC into budget management, we do not only balance financial index and non-financial index, long-term object and short-term object, but also get interior and exterior, outcome and procedure balanced. This paper takes Southern Airline Company as research object to discuss and analysis its intrinsic budget model and the existing problems. Proposed to build budget management model of Southern Airline Company based on the budget management and the balanced scorecard theory. This Paper is divided into six chapters. The first chapter introduces the research background and significance, status of domestic and international research topics, research methods and content structure. The second chapter describes the budget management theory, the balanced scorecard theory and the budget management concepts and framework based on the balanced scorecard. The third chapter introduces the basic situation of China Southern Airlines Company, the company analyzes the status of budget management, budget management company also pointed out the problems, analyze the necessity of importing the Balanced Scorecard. The fourth chapter imports the balanced scorecard into budget target design, budgeting, budget execution and budget control, budget evaluation and budget incentive, building the budget management model of Southern Airline Company. The fifth chapter describes the budget management based on the balanced scorecard of Southern Airline Company implementation process should pay attention to the problems and the corresponding perfect proposal. The sixth chapter summarizes the conclusions of this paper. This paper hopes this new budget model can solve the problems encountered by Southern Airline Company, accordingly achieve the goal to support strategy and give full play to enterprise’s potential, and be helpful to other airline companies which face with the same problem.
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