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论文编号：	4186
作者编号：	2120102698
上传时间：	2012/6/5 11:13:18
中文题目：	全面预算管理在D公司运行的研究
英文题目：	The Studies of Comprehensive Budget Management in D Company
指导老师：	周晓苏
中文关键字：	全面预算管理;预算控制;资金预算;预算信息化
英文关键字：	Comprehensive Budget Management,Budgetary Control ,Capital Budgeting,Budget Informatization
中文摘要：	改革开放三十多年以来，伴随着中国市场经济制度的不断完善，市场的竞争机制得到了不断地完善和加强，企业面临着越来越大的竞争压力，在优胜劣汰的竞争法则下，一批民营企业通过自身的努力，不断发展壮大，并通过资本市场并购了相关企业，形成了较大规模的集团公司，D公司就是其中的一家民营企业集团。企业规模的扩张伴随而来的就是企业的管控问题，如何提高我国民营集团企业的管理能力，提升其竞争力，并使其适应市场变化已经成为企业未来发展急需解决的关键问题。全面预算管理作为西方的经典管理方式在九十年代引入我国之后，便迅速发挥出了旺盛的生命力。经过近二十年的理论及实践积累，全面预算管理已经成为企业内部控制体系的重要组成部分，并开始在整个企业财务管理体系中发挥基础和核心的作用。 D公司从1997年开始实施全面预算管理制度，已经走过了十多年的发展道路，通过建立全面预算管理体系，D公司完善了现代企业制度的建设，并通过全面预算管理加强了对企业内部的管控，对公司不良行为进行了有效的规避。通过预算的编制、执行和考评，实现了对企业财务资源和非财务资源的优化配置，达到企业价值最大化的最终目标。本文在预算理论分析的基础上，主要采用理论结合案例的分析方法，对D公司的全面预算管理进行了研究。首先介绍了选题的背景和意义，并对企业全面预算管理理论作了必要的论述，然后对D公司全面预算管理实际运行情况进行了分析探讨，主要分析了公司预算制度设计的基础以及其运行的组织体系和流程体系，并介绍了公司预算运行的成果。在对D公司全面预算管理体系现状调研的基础上，从提升公司整体预算管理水平出发，对预算信息化系统建设、加强全员参与沟通和预算松弛的改善等方面提出了一些建设性的改进思路，并重点强调了绩效薪酬考核与预算挂钩、有效的资金预算管理的重要意义与具体措施，以为相关类似企业提供借鉴。通过研究，本文认为全面预算管理可以有效地促进民营企业集团管理水平的提升，完善企业的内部控制制度，实现企业所有者与经营者的有效制衡。全面预算管理是一个综合管理体系，需要从企业战略出发，通过目标、执行、考评、调整循环不断完善，并在全员的参与和信息化系统的保障下，运行发展。企业应根据行业特点与自身实际情况建立适应自身的全面预算体系，通过对D公司的全面预算管理运行的分析，为类似企业提供可行的参考也正是本文的价值所在。
英文摘要：	For more than three decades since the reform and opening up, with the continuous improvement of China’s market economic system, the competition mechanism of market has been continuously improved and enhanced, enterprises are facing greater competitive pressures. In competition law of the survival of the fittest, a few private entrepreneurs have developed some private enterprises through their own efforts, they have also merged the same type enterprises though the capital market and formed a lot of large-scale group companies. D company is one of such private enterprise groups. The management and control of the enterprise is associated with the expansion of the scale of the enterprise. The key of urgently solving the development problem of the future of enterprises, is that, how to improve the management ability and enhance the competitiveness of China’s private enterprise groups, and make them adapt to market variations. Comprehensive budget management, as the classical western management way during the 1990s, has been instantly playing a vigorous vitality since introduced to China. After the accumulation of theory and practice for the past 20 years, comprehensive budget management has become the important parts of internal control system of the enterprise, and has been to play basic and core role in the system of financial management of enterprise. D company has been carrying out the comprehensive budget management since 1997, with development experience of more than ten years, D company has perfected the construction of modern enterprise system, and strengthened the internal management and control of the enterprise through comprehensive budget management, and has also taken effective measures to avoid delinquent behaviors. D company has been successful to optimize the allocation of the financial resources and non-financial resources by forming, formulating, implementing and measuring the budget to maximize the value of enterprises. On the basis of budget theoretical analysis, this article researches the comprehensive budget management of D company mainly by the analytical method of combining the theory with the case. Firstly, this article introduces the background and meaning of the topic, and gives necessary discussion for the theory of comprehensive budget management, then studies the actual operation activity of comprehensive budget management in D company, it mainly analyzes the designing foundation of budget system, as well as organization system and process system in operating, and also introduces the results of budget operation of the company. On the basis of studying the present comprehensive budget management system of D company, in order to improve the level of the whole budget management, the article gives some constructive improvement ideas on budget informatization system construction, strengthening the whole staff participation in communication and improving the budgetary slack, and it empathizes that the performance appraisal and remuneration system is associated with the budget, and also empathizes the practical importance and specific measures of managing the capital budgeting effectively, as reference for similar or related business enterprises. Through the research, the article concludes that comprehensive budget management can enhance the management level of private enterprise group effectively, and perfect the internal control system, so that the enterprise owners can realize the efficient control for the operators. Comprehensive budget management is a synthetic management system, which needs to be developed from the strategy of the enterprise, by continuously perfecting the goals, implementation, measurement, adjustment circulation, and shall be protected by the whole staff participation and informatization system. The enterprise should establish the reasonable comprehensive budget system in accordance with the industry characteristics and its own actual situation. One of this article’s aims is to offer the reference for the similar or related business enterprises through the analysis of the comprehensive budget management of D company.
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