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论文编号：	9721
作者编号：	2120152956
上传时间：	2017/12/9 12:39:47
中文题目：	A证券公司预算管理改进研究
英文题目：	Study on the Improvement of Budget Management of A Securities Company
指导老师：	边泓
中文关键字：	证券公司;预算管理;改进措施
英文关键字：	Budget management;Business strategy; Improvement measures
中文摘要：	在我国国民经济中，证券公司在服务实体经济发展、服务供给侧结构性改 革、助力国家战略创新和产业转型升级、满足投资者多样性投资需求等方面正 在发挥越来越重要的作用。然而，证券公司在我国仍然算是朝阳产业，证券公 司的业务发展也在很大程度上依赖于资本市场的行情。2015 年的资本市场的大 幅波动暴露出整个证券行业较大的系统性风险，在新形势下，证券公司的发展 也面临较大的挑战。在推动资本市场服务升级的过程中，虽然不同证券公司转 型路径根据其战略导向有所差异，但都将关注整体业务的长期可持续发展、全 面 升自身管理水平作为公司战略转型的目标。 预算管理是一种非常重要的管理工具，当前已经在世界范围内得到广泛的 应用，它通过对企业内外部资源进行预估和决策，依据企业的战略目标对企业 预算进行编制、调整、执行和考核等一系列活动，保障企业战略目标的实现。 在新的资本市场环境下，证券公司必须有支持公司可持续发展的预算管理体系 作为支持战略的转型的工具，在 升自身管理水平的同时，通过实现短期预算 目标来推动长期战略目标的落实。 文本通过回顾预算管理基本理论、预算管理的过程、预算管理与战略管理 以及平衡计分卡与预算管理的结合，以 A 证券公司为例，在资本市场转型升级 的背景下，分析 A 证券公司现预算管理体系中存在的问题，根据问题成因，并 结合 A 证券公司战略， 出相应的预算管理改进措施。作者通过使用平衡计分 卡确立基于战略的预算目标，试图将预算期内企业的各项资源根据公司的战略 目标进行合理配置，同时从预算的编制、预算的控制、预算的考核等几个方面 来完善 A 证券公司的预算管理体系，以期帮助 A 证券公司实现成为一流的综合 金融集团的战略目标。
英文摘要：	In recent years, securities companies are playing an increasingly important role in providing service for substantial economy development, promoting the reform of the supply front, national strategic innovation and industrial transformation and upgrading, as well as satisfying the demand of diversified investors requirements in China. However, security is still a sunrise industry, the development of securities companies largely depends on the capital market. Having experienced significant fluctuations in 2015, many problems have been exposed, especially including high systematic risk. When comes to 2017, securities companies are try to upgrade the services provided in capital market and promote transformation. Although different securities have their own strategic goals, majority of them focus on sustainable development as well as enhancing risk management. In order to achieve the strategic objective, securities companies should establish an efficient tool to connect their goals with operation activities. An effective budget management system works efficiently in this way. As a very important management tool, budget management has been widely used in the world. It estimates whole resources owned by the company and then allocates the resource efficiently according to the strategic goals of the company through a series activities of budget management process, in order to help achieve the strategic goals. Under the new capital market environment, securities company must have a budget system, which will support the sustainable development of the company and promote the realization of long term strategic goals through short-term budget goals. This article has reviewed the theory of budget management, budget management process, strategy management and its relationship with budget management. Then it points out deficiencies in the existing budget management system and gives advice for improvements based on the strategic goals of A securities company, in order to help the company allocate resources efficiently according to the strategic goals and operational plans. Then the company will achieve the goal of being a comprehensive financial group under the implementation of improved budget management system.
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