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论文编号：	9549
作者编号：	2120152933
上传时间：	2017/12/7 10:57:42
中文题目：	HC公司预算松弛问题研究
英文题目：	Research on Budget Slack Problem of HC Company
指导老师：	王志红
中文关键字：	预算管理；预算松弛；国有企业
英文关键字：	budget management；budget slack；state-owned enterprises
中文摘要：	预算管理作为当今企业应用最广泛的管理工具之一，对于企业战略实施、成本控制及绩效评价等方面都有着积极且深远的影响。预算管理体系将企业长期战略目标落实到各个单一周期，对有限资源辅以科学筹划；预算考核为业绩评价提供了重要依据，方便对经营管理实施有效监控；经营者通过预算编制更易预判下一年度的经营情况，规避风险提高管理水平。但预算管理在应用执行过程中尚存在些许不足，本文试探性地对HC公司预算管理进行分析研究，主要针对其存在的预算松弛问题展开探讨。 文章首先分析指出，HC有限公司作为军工制造类国有企业具体不同于一般企业的特点。受国有集团企业特性影响，预算管理刚性强，预算管理受国家政策影响明显，组织机构链条长，委托代理模式下预算松弛明显；企业内部预算编制逻辑起点与传统制造业企业存在差异。随后分析公司经营状况与同行企业对比发现，预算管理松弛问题明显，引入预算松弛计量公式定性定量分析预算松弛问题，进而发现引发公司预算管理松弛问题的主要原因包括集团组织机构链条过长、委托代理矛盾突出、预算执行缺乏控制监督、预算指标偏低、预算考核与业绩评价挂钩、内部预算编制以生产大纲为起点、军品民品预算编制不加区分等方面。最后，依据前文介绍的问题现状，提出相对可行的解决方案及保障措施，包括内部预算编制改以销售预算为起点、区分编制军品民品预算、费用类预算编制引进零基预算方法、完善预算管理组织机构、加强内部控制监督、采用综合业绩评价指标、提高员工素质。 希望通过以上分析和建议，帮助HC公司妥善解决预算管理中存在的预算松弛问题，加强经营管理能力；也能够为计量企业预算松弛问题提供一种新思路，树立客观看待预算松弛的观念。
英文摘要：	Budget management has a positive impact on enterprise strategy implementation, control of the cost and performance evaluation. It has been a widely used management tool.The budget management system, solidifying enterprise strategic target, planning for limited resources; provides the important base for performance evaluation. It is convenient for implementation of effective management; operators through that is easier to predict the next year's operating conditions, avoid risks and raise the level of management. However, the budget management in the application execution still exist some shortcomings.This paper analyzes budget management for state HC company tentatively, mainly aiming at the budget slack problem. This paper first analyzes that HC limited company, as a military manufacturing state company, is distinct from the general one. Affected by characteristics of state enterprise has rigid budget, long organization chain, budget slack is obvious under the trust and agency model. The starting point of budgeting is different from that of general ones.Then comparing the company operation with the peer enterprises, we find budget slack is evident. Long chain group organization, principal-agent contradiction, using production as the internal origin, low budget sales, military and civil product budget without distinction, assessment linked with evaluation is leading cause of its problem.Finally, in light of HC present situation, propose some workable solutions and safeguards, using sale budget as origination of internal budget, make a distinction between civil products and military, introduce zerobase budget to expenses making, perfect budget organizations, reinforce internal controls and intendance, adopt synthetical performance appraisal target, meanwhile raise employee talents. Hoping by means of analysis and advice, these slack problem in HC company will be solved properly as well as its management ability will also be enhanced. It can also provide a thinking for solving the budget slack problem of state-owned enterprises and promote growth of state-owned enterprises.
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