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论文编号：	7935
作者编号：	2120132909
上传时间：	2015/12/8 20:35:08
中文题目：	H集团预算松弛问题研究
英文题目：	Research on the budget slack of the H group
指导老师：	陆宇建
中文关键字：	全面预算管理;预算松弛;企业文化
英文关键字：	Comprehensive budget; Management budget slack; Corporate culture
中文摘要：	随着我国经济的发展，国内跨国公司及企业集团迅速的涌现出来，在这个经济迅猛发展的时代，一个企业要想在这个高速发展的时代长久的生存下去，就必然要花更多的时间和精力在改进企业管理上，以使其符合时代的要求，全面预算管理是一种全新的运行机制，它把企业和市场紧密的联系在一起。但随着企业的发展和市场的变化，全面预算管理的效果并未在所有企业中得到较好的展现，我们发现预算松弛可能是全面预算管理失效的“罪魁祸首”，如果预算松弛问题没能得到很好的解决，在企业应用预算管理的道路上就会阻碍重重。 本文研究的对象是国内的一家大型的民营企业集团，下属成员公司有90多家，由于集团规模很大，预算执行不到位，因此存在很大问题，预算松弛便是其中之一。预算松弛会对整个企业产生负面影响，并为预算责任人提供空间来掩盖错误，使预算无法达到预期的效果，预算松弛现象在许多大企业中普遍存在，使预算目标和预算管理产生背道而驰的发展方向和前景。预算松弛是怎样产生的，在H集团是怎样表现出来的，H集团为防控预算松弛做了哪些努力，还有哪些可以改进的方面，这些都是本文研究的重点。 本文首先回顾了国内外学者对预算松弛的研究成果，指出全面预算管理是用来合理的分配企业的财务、实物及人力等资源的方法，能够为企业完成预期利润目标提供帮助。在此基础上分析了预算松弛的内涵，并且从委托代理理论、权变理论、博弈论以及行为科学理论四个角度分析了预算松弛产生的理论基础。接下来从H集团的实际情况出发分析了H集团预算松弛的现状及预算松弛的原因和预算松弛所带来的消极影响。最后本文从预算编制、预算执行及预算考核等几个大的方面提出了H集团防控预算松弛的改进意见。希望通过分析成因及对策的研究能为H集团控制预算松弛现象提供有效的建议，并且能为其他企业集团防控预算松弛提供值得借鉴的有价值的资料。
英文摘要：	With the development of our country economy, multinational companies and enterprises have mushroomed emerged like, in the era of the economic globalization, An enterprise wants to survive in this era of rapid development for a long time, they can expect to spend more time and energy on improving enterprise management, to make it conform to the requirements of the times. The comprehensive budget management as a new operation mechanism, However, with the changing market and time, the comprehensive budget management in the enterprise implementation process has not achieved the desired effect, the budget slack is the main reason for the failure, if the budget slack isn’t controlled efficiently, the implementation of the full budget management is only empty talk. The object of this study is a large private enterprise group, the member companies has more than 90, and there are many problems in it, the budget slack is one of them. Budget slack will have a negative impact on the whole enterprise, and provide the flexibility of the budget responsibility to cover up the mistakes, the budget slack phenomenon is widespread in many large enterprises. Run counter to the budget goals and budget management development direction and prospect. How the budget slack produces, how it showed in H group, what efforts did H group do to control the budget slack, and what can be improved, these are the focus of this paper. This paper first reviews the domestic and foreign scholars on the research results of the budget slack, and expounds the connotation of the comprehensive budget management and points out that the comprehensive budget management is used to allocate the enterprise's financial, physical and human resources, to achieve expected profit targets for the enterprise to offer help. On the basis of analysis the connotation of budgetary slack, and from the principal-agent theory, contingency theory, game theory and behavior science theory four Angle, the article analyses the theoretical basis of budget slack. Next from the H group's actual situation, the paper analyzes the current status of the H group's budget and the positive and negative aspects of budget slack, and finally, from the budget preparation, budget execution and budget assessment and other aspects of the H group to improve the prevention and control of budget slack. Hope that through the analysis of the causes and countermeasures of research for H group control budget slack phenomenon to provide effective suggestions, and can offer is worth reference for other enterprise group control of budget slack of valuable information.
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