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论文编号：	5186
作者编号：	2220110294
上传时间：	2013/6/5 9:25:56
中文题目：	B公司全面预算管理的实施研究
英文题目：	Research on the Implementation of Comprehensive Budget Management in Company B
指导老师：	王志红
中文关键字：	全面预算管理;外资企业;预算实施
英文关键字：	comprehensive budget management;foreign-funded enterprises;budget implementation
中文摘要：	全面预算管理作为企业内部管理控制的一种重要工具，是企业对未来经营计划的总体安排。其在西方发达国家经历了几百年的发展和积淀，已经被广泛应用。在中国，伴随着改革开放的深入，特别是大量外资企业的涌入，很多跨国公司对其在华投资企业也开始执行全面预算管理。经过多年的实践，预算管理给中国企业内部管理带来很多正面效用。但同时也存在种种问题，最突出的问题是“重编制、轻执行”。严重影响了全面预算管理重要作用的发挥。本文以欧洲在华企业B公司为例，系统、深入地研究其全面预算管理的实施全过程。发现B公司在全面预算管理整个过程中预算编制环节由于多年经验、集团总部的严格把控和B公司财务部的会计师的敬业贡献，做的很到位。但是在预算执行过程中存在主要三个问题，即：公司企业发展战略、预算目标不能随市场环境变化而及时调整；公司预算控制不力，执行力不强和公司预算考核与职工绩效考核脱节。经过研究和问题的成因分析，主要归咎于：公司企业文化和组织架构的影响；公司管理层的素质、才能的影响以及公司预算管理组织、预算管理流程缺失的影响。为此，本文建议B公司建立强有力的预算管理组织；改进公司的预算控制体系，并及时调整预算；加强关键岗位、关键人员培训；将职工业绩考核与预算考核体系挂钩。本文研究对于提高B公司全面预算管理的工作质量有指导作用，同时也可为我国同类型企业预算管理的实施和相关研究提供借鉴与启示。
英文摘要：	Comprehensive budget management as an important tool in the internal management and controlling of enterprises, It is regarded as the overall arrangements for the future business plan. After hundreds of years experiences and development in the western countries, it has been widely used. In China, along with the deepening of reform and opening, especially the large influx of foreign-funded enterprises, many multinational corporations have begun implementation of a comprehensive budget management in its invested enterprises in China. After many years of practical experiences, budget management gives Chinese companies a lot of positive effects. But there are also problems. The most critical problem is “good preparation, bad implementation”. It has given serious bad impacts on it as an important role. This paper take Company B, one of European investment enterprises, as an example, give an in-depth study of the implementation of a comprehensive budget management process. The budget preparation in Company B is good due to years of experience, the group headquarters strict control and finance team contributions. While there are three main issues in the budget implementation: corporate development strategy, budget targets cannot be adjusted timely when market conditions changes; weaknesses in the control of the company budget, execution are not strong, the assessment of the company's budget and staff performance appraisal disjointed. After research and analysis of the cause of the problems, mainly due to: the impact of corporate culture and organizational structure; the qualification of some management team members are not good, the bad impact of the missing company budget management organization and budget management process. Therefore, this paper gives corresponding measures for improvement and solutions to company B.Including: to establish a strong budget management organization, to improve the company's budgetary control system, to adjust the budget in a timely manner, to strengthen training to key person in key positions and linked to employee performance evaluation and budget evaluation system. This paper helps Company B to raise the quality of the comprehensive budget management, so that make sure it can really play an important role in the daily operation. Meanwhile, it is designed to provide reference and inspiration for the same type of companies.
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