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论文编号：	5228
作者编号：	2220090721
上传时间：	2013/6/5 15:04:21
中文题目：	中小型制造企业全面预算管理实施研究
英文题目：	The Execution Study of Comprehensive Budget Management In Small And Medium –Sized Manufacture Enterprise
指导老师：	程新生
中文关键字：	全面预算管理，预算理论整合，预算实施
英文关键字：	Comprehensive budget management, Budget theory integration, Budget execution
中文摘要：	摘 要全面预算管理是以委托代理理论为基础的，代理人从公司战略目标出发实施全面预算管理，实现公司和股东价值最大化。国内外对预算研究的发展趋势体现在理论和应用两个领域，在理论领域，国内外学者从多个理论视角对参与性预算作了深入探讨；在应用领域方面，主要探讨以战略为导向的全面预算管理的实施。全面预算管理是以公司战略为导向，将战略目标逐层分解到各部门及其成员，根据预算目标对公司的资源在各部门之间进行分配，控制资源的使用，并以此为依据考核和评价各部门及成员的绩效，持续完善业绩评价和考核体系，进而实现公司战略目标以及最优资源配置。全面预算管理的内容包括资本预算、筹资预算、经营预算和财务预算多个层面，不同层面之间的资源随着信息流相互传递且相互制约，此外，全面预算管理是企业内部控制的重要方法，可以约束管理层的行为，降低道德风险。全面预算管理不是全面预测，而是以公司战略为导向的管理决策，全面体现两方面含义：一是体现在时间跨度上，全面预算管理是以公司中长期战略规划及短期经营计划为基础的预算管理；二是体现在管理范围上，全面预算管理涉及公司上下所有部门及员工的业务活动。全面预算管理由预算的组织和编制、预算的执行和审计、预算的分析和调控，以及预算的考评和激励等部分组成。本文作者从理论角度初步探讨了管理学、组织行为学和博弈论三个视角结合的预算研究，为分析和解决预算在实施过程中的问题提供了理论基础。从应用角度探讨了中小型制造企业全面预算管理的实施，以及如何解决实施过程中的困难以及实施成本问题；本文的研究成果是为中小型制造企业提供全面预算管理实施的解决方案。 关键词：全面预算管理，预算理论整合，预算实施
英文摘要：	Abstract Comprehensive budget management base on the principal-agent theory. The agent quantitate corperate development strategy to maxium the corperate and stockholder value by the compliance of comprehensive budget management. The development trend of budget research include two fields of theory and appliance in domestic and foreign. In theory, the scholars explore the participative budget theory from diffirent perspective of budget theory;And in appliance, explore the execute of comprehensive budget management based on corporation strategy. Comprehensive budget management is an idea that analyze the strategy goals of corporation to the department and employees,allocate the resource to enterprise department and control the usage of resource, by this way make the foundation of performance assessment and improve the performance assessment system, reach the strategic objective and the best solution of resource allocation. The contents of comprehensive budget is comprised of captal budget,corporative fund budget,operation budget and finance budget that are the diffirent but correlated aspects ,in that the resource cycle and affect each other,furthermore,comprehensive budget management is an important way to do internal control of the corporation,restrain the behavior of manager and reduce the moral risk. Comprehensive budget mangement is not completed forecast but a policy decision based on corporative strategy.The comprehensive defination covered by two aspects:firstly,from the vision of time range,comprehensive budget managet is based on medium and long term strategy plan and short term operation plan in corporation;secondly,from the vision of management scope,it’s coverd by business activities of all departments and employees in corporation.Comprehensive budget management is in consist of series management actions included below : organization and compliation,enforcement and audit,analysis,regulate and control,assessment and motivation. The writer of the article try to explore the three theoretical perspective of budget research based on management theory, organization behavior theory and game theory,so take the theory basis to analyze and solve the problem in budget execution. Furthermore,the writer explore the application of comprehensive budget management in medium and little size enterprise,and that how to solve the problem and costing consideration in budget execution. The research result of the article is to provide the solution program about the application of comprehensive budget management for medium and little size enterprise. Key words: Comprehensive budget management, Budget theory integration, Budget execution
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