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论文编号：	7973
作者编号：	2120132852
上传时间：	2015/12/9 12:07:26
中文题目：	ZH公司预算管理方法优化研究
英文题目：	Optimize Budgeting Management Method Research of ZH Company
指导老师：	周晓苏
中文关键字：	零基预算；滚动预算；转制企业；预算管理
英文关键字：	Zero-base budget; Rolling budget; Transformation of enterprise; Budget management
中文摘要：	事业单位是我国独有的一种社会组织形态，其运行经费全部或部分来源于国家财政拨款。与之相对，企业则是经济独立核算的社会组织，其特点是自负盈亏。事业单位与企业在管理方式上也存在着较大的差别。作为曾经的科研事业单位，ZH公司虽然从体制上转变成了企业，但是在管理模式、组织结构和处事思维上却没能做到同步转变，因此造成了面对市场的竞争适应能力差、经常错失良机、运作困难等局面。 预算管理是根据对发展趋势的预测，顺应战略目标方向，对未来一定时期内企业各项资源，尤其是资金的筹集、分配、消耗等活动进行的系统规划。本文针对ZH公司这个由科研事业单位改制为企业的特殊主体进行分析，旨在建立一套适合于ZH公司的预算体系，以促进此类转制企业健康有序的发展。 本文从选题的背景、意义以及文章的主要架构出发，首先阐明了现阶段国内国外的预算发展和理论现状。之后，从各种预算方法的优缺点及适合的公司业务类别入手，突出分析了ZH公司适用的零基预算及滚动预算，为下文针对ZH公司的分析做好理论基础。接下来，本文根据ZH公司由科研型事业单位转制成为企业的历史背景，分析其原有预算管理体系中存在的缺陷及其对企业发展的影响，深入分析产生这些问题的主要成因。 本文针对ZH公司原来实行的传统预算方法中所存在的问题重新设计了公司的预算控制体系框架，提出了零基预算与滚动预算相结合的解决方案，并通过对公司预算管理体制的构建、预算目标的定位、预算重点的确定、公司预算的编制方法及公司预算的实施过程等五个方面全面阐述了对于ZH公司预算管理的设计理念。最后则是针对ZH公司优化预算管理体制实施提出的保障措施。 本文的创新之处在于对于由原科研院所类的事业单位转制而成企业的预算体系构建。作为一个特殊的企业分支和特定的时间区间，在这类企业中，预算还没有引起足够的重视，相关的研究理论与案例都比较缺乏。本文希望通过此次探讨，抛砖引玉，既能对ZH公司的预算体制起到优化作用，同时也希望为其他类似体制单位提供参考。
英文摘要：	With an unique social organization form only exist in our country, the Public Institution gets its operating expenses from the government, but the enterprise earning its own cost, relatively. There is a great difference between the both in the management style. As coming from public institution, ZH Company is becoming an enterprise, but with original idea and old management style. It is meeting a lot of problems of management in the face of competition in the market and itself development. Based on the scientific prediction and decision-making, budget management is a system planning for the enterprise about use, distribution, and others of the financial activities around the enterprise strategic target in a certain period. Changed from the original scientific research institutions, the ZH Company is analyzed as a special subject by the paper, to build a suitable budget system for ZH Company, expecting prompt transfers healthily and orderly in the development of such enterprises. Starting on the background, significance and the main framework of the selected topic, the paper illustrates firstly the budget development and theory at home and abroad at the present stage. After that, the advantages and disadvantages of all kinds of budget method and suitable one for the business are used in analysis of the company, in which apply zero-base budget and rolling budget are useful to the analysis of the theoretical basis about the company. Next, according to the special historical background of the enterprise, the main causes of problems are analyzed in the paper, which concerns the defects existing in the original budget management system and its influence on the enterprise development. And, a framework of budget control system foe the company is put forward in the paper against the original problems existing in the traditional budget method, and a solution plan is designed with the combination of the zero-base budget and rolling budget and a new idea about budget management for ZH Company is described comprehensively through five aspects, such as the budget management system construction in the company, budget target positioning, the determination of budget priorities, company budget establishment method and the implementation of the budget process of the company. At the end of the paper, useful protection measures are proposed, which is optimized for company against budget management system of the implementation. The innovation point of the paper is the institution of the budget system for the enterprise with the characteristic of the conversion from an original research institutes to an enterprise. As a special branch of enterprise and in a given period, no more attention has been paid to the budget in this type of enterprise, also not much for the theory and related study. Through the discussion in this paper, the topic will be hoped accepted; having a useful effect of optimization for the budget system in the company, and a reference is expected for the similar systems.
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