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论文编号：	9723
作者编号：	2120152905
上传时间：	2017/12/9 12:58:24
中文题目：	TC商业银行作业基础预算管理方案设计
英文题目：	Design of Activity Based Budgeting Management Plan for TC Commercial Bank
指导老师：	刘志远
中文关键字：	预算管理；作业成本法；作业基础预算
英文关键字：	Financial budget management; Activity-based costing; Activity-based budgeting
中文摘要：	随着宏观经济环境的不断变化，金融改革的持续推进，我国商业银行面临的竞争环境日趋恶劣。如何在竞争中赢得生存和发展，保持一席之地，是商业银行面临的首要问题。强化财务预算管理是商业银行可持续发展的必然要求，是商业银行能否在市场竞争中处于长胜的重要关键因素，同时也是取得长期稳定经济利润的保证。财务预算管理还是战略实施的一种重要手段，而很多中小银行存在预算管理战略相关性不强的问题，未能体现价值最大化的目标。随着市场化程度的不断深入，银行上市的节奏不断加快，商业银行尤其是中小银行提高自身的预算管理水平刻不容缓。预算管理又是一个综合性的管理手段，需要市场、科技、人力等各个条线的配合。商业银行预算管理较一般工商企业预算管理起步较晚，且考虑到商业银行预算管理的复杂性及特殊性，制定有效的预算管理体系、预算制度、预算目标并定期监控预算执行情况是提高预算管理水平，发挥预算约束力的有力手段。 对于商业银行来说，成本费用的管控是至关重要的，采用作业基础预算管理方法，可以更好的管控TC商业银行的各项成本费用，从而降低成本，提高商业银行的经营利润。本文针对TC商业银行的基本经营情况对其建立作业基础预算管理模型，并通过预算编制、预算控制和预算考评的全过程分析其采用作业基础预算的必要性和优势，促进银行战略目标的实现。 本文以TC商业银行2016年相关数据为依据，采用归纳分析与案例分析相结合的方法，并结合预算管理和作业基础预算管理相关基础知识，对TC商业银行预算的组织体系和管理现状进行了详细的分析，反映了预算管理全貌，并发现了预算管理存在的问题。本文提出将作业成本法与预算结合在一起，采用作业基础预算管理法对现有预算管理模式进行改进，具有较强的现实意义。
英文摘要：	With the continuous changes of the macroeconomic environment, the continuous improvement of financial reform, China's commercial banks are facing increasingly competitive environment. How to win in the competition to survive and develop, and how to maintain a situation, is the commercial banks’ primary problems. Strengthening the financial budget management is an inevitable requirement for the sustainable development of commercial banks. It is also an important key factor for commercial banks to keep a competing situation in the market competition and a guarantee of long - term stable economic profit. Financial budget management is an important means of the implementation of the strategy, and many small and medium-sized banks’ budget management strategy is not strong, failed to reflect the value of the goal. With the deepening of the degree of marketization, the pace of bank listing is accelerating. Commercial banks, especially those small and medium banks must improve their own budget management level quickly. Budget management is a comprehensive management tool, need for the cooperating of the market, technology, manpower and other lines. The budget management of commercial banks develops a little later than the general business enterprise budget management. Considering the complexity and particularity of the budget management of commercial banks, it is necessary to improve the budget by setting up effective budget management system, budget system, budget target and budget monitoring Management level. For commercial banks, the cost control is very important, using activity-based budget management method, and can control the TC commercial bank costs better, thereby reducing costs and improving the operating profit of TC commercial banks. This paper establish activity-based budget management model based on the basic operation of TC commercial banks, and analyzing the necessity and superiority of the activity-based budget management method from the budget making, budget control and budget performance appraisal. Based on the data of TC commercial bank in 2016, this paper combines the inductive analysis and the case analysis, and combines the budget management concept and the activity-based budgeting concept, analyzes the organization system and management status of TC commercial bank. This paper analyzes the budget management of TC commercial bank and finds the problem of it. This paper combines budget management to activity-based costing, putting forward the activity-based budgeting management, has a strong practical significance.
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