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论文编号：	4303
作者编号：	2220100541
上传时间：	2012/6/6 21:15:45
中文题目：	财务预算管理和绩效评价的整合-以奥的斯电梯公司为例
英文题目：	The financial budget management and performance evaluation of integration to OTIS Elevator Company as an example
指导老师：	周晓苏
中文关键字：	财务预算管理,绩效评价,成熟度,整合;
英文关键字：	Financial Budget Management, Performance Evaluation, Maturity, Integration
中文摘要：	摘 要本论文是基于本人在奥的斯电梯公司工作将近四年来在财务预算管理和绩效评价工作经验和思考而写就。在本篇论文之中运用了规范研究法，比较研究法和实例研究法等。比较研究方法偏重于绩效评价和财务预算管理在企业应用中的国内外的简单比较，取优去劣，找出进一步研究的切入点。实例则偏重于以奥的斯电梯公司为例，根据目前财务预算管理和绩效评价的应用情况进行归纳分析，研究问题，分析问题，提出解决问题的方法，依次渐进式地展开论述。按照研究过程应该遵循的逻辑顺序，学习与借鉴前人的研究成果与工作经验，试图分析和研究财务预算管理和绩效评价在企业中相辅相成地发挥作用的途径，并不是以各自单独的体系或系统为企业服务，而是从财务预算管理和绩效评价二者之间的整合角度来为企业服务，服务于企业的短期经济利益和长期战略目标。在研究过程中，引用了财务预算管理和绩效评价的成熟度的概念进行分析，落脚于财务预算管理和绩效评价的整合。通过组织过程资产得以贯彻与实施，从而发挥二者的合力作用为企业的经营发展提供支持，这也是力求在本文中所体现的研究成果。 关键词 ： 财务预算管理 绩效评价 成熟度 整合
英文摘要：	ABSTRACT This paper is based on the insights and experience in the financial budget management and performance evaluation of OTIS Elevator Company in nearly four years. In this paper, standard research method, comparative research method and example research method and other research methods have been used. Comparison research method stresses the simple comparison of the performance evaluation and the financial budget management in the domestic and foreign enterprises. Take optimal to bad, and then find out the entry point for further study. The example analysis highlights to take the example of the OTIS Elevator Company, according to inductive analysis of the current financial budget management and performance evaluation, research, analysis, puts forward the methods to solve the problems, which in turn forwarded discussed. According to the logical sequence that should follow in the research process, and learning and referring to the previous research and work experience, this paper tries to analyze and research the synergistic roles of the financial budget management and performance evaluation in the enterprise, not in their separate institution or system, but from the view of integrating the financial budget management and performance evaluation to serve enterprises, aiming to guarantee enterprise's short-term economic interests and long-term strategic objectives. In the course of the study, cited the concept of maturity of financial budget management and performance evaluation to analyze, and located in financial budget management and performance evaluation by the integration of organizational process assets to carry and implement, we hope to play the all-together role to provide support for enterprise development, which is also the findings we strive to embody in the paper. Keywords: Financial Budget Management, Performance Evaluation, Maturity, Integration
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