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论文编号：	9957
作者编号：	2220160485
上传时间：	2018/6/6 10:50:13
中文题目：	J电商平台有限公司预算管理改进研究
英文题目：	Research on Budget Management Improvement of J Electronic Platform Co., Ltd.
指导老师：	边泓
中文关键字：	预算管理；战略目标；预算考核
英文关键字：	budget management; strategic objectives; budget assessment
中文摘要：	近些年，我国产业互联网快速发展，传统年度预算的管理方式在优化资源配置和预算指导作用等方面有着固有的缺陷和不足，采用滚动预算编制对提高预算管理的指导作用有着重要意义。本文拟通过论述产业互联网企业实施滚动预算和预算管理各项流程优化，并借鉴国内外预算管理试行的经验，结合互联网企业的特点及现实，探讨预算管理改进研究对J电商平台的指引作用。本文通过分析J公司目前预算管理周期问题、评价方法问题以及周期调整问题，导致预算管理在执行上出现偏差，提出了一系列的解决方案。本文首先介绍预算管理的研究背景和意义为铺垫，并对国内外相关文献进行了回顾，在J公司预算管 理现状的基础上加以改进进行撰写论文；其次梳理了预算管理的相关理论基础，并对预算管理概念、编制方法、预算管理基本流程进行了简要概述；接着介绍了J公司的行业背景，以及J公司目前预算管理现状情况介绍，并对J公司预算流程预算管理现状进行分析，总结出J公司目前预算管理出现的问题与成因；针对J公司目前出现的问题，提出了通过落实预算目标、预算执行、预算考核等一系列的优化措施来达到预算管理的预期效果；并依托数据分析系统支持以及其他保障措施，不断完善J公司的预算管理，以达到预算管理对企业的指导作用。产业互联网行业特点的不确定性对企业的发展造成了一定程度的困扰，预算管理的改革和优化对产业互联网平台有着更深刻的意义。本文对J公司预算管理问题的研究，运用数据分析对预期效果进行评估，制定了一套行之有效的预算管理方法。对于电商平台产业，乃至各类产业互联网公司的预算管理改进研究，都具有一定的参考价值。
英文摘要：	In recent years, the rapid development of China's industrial Internet, the traditional annual budget management methods have inherent defects and deficiencies in the optimization of resource allocation and budget guidance. The adoption of rolling budget preparation has important implications for improving the guiding role of budget management. This article intends to discuss the optimization of various processes for the implementation of rolling budgets and budget management of industrial Internet companies, and draw lessons from the trial experience of domestic and foreign budget management, combined with the characteristics and reality of Internet companies, to explore the role of budget management improvement research on the J e-commerce platform. This paper analyzes J company's current budget management cycle issues, evaluation method issues, and cycle adjustment issues, resulting in budget management implementation deviations, proposed a series of solutions. This article first introduces the research background and significance of budget management as a starting point, reviews domestic and foreign related literature, improves the current situation of budget management of company J, and writes thesis. Secondly, it discusses the relevant theoretical basis of budget management. A brief overview of budget management concepts, preparation methods, and basic budget management processes was conducted. Then the industry background of J Company was introduced, as well as the current situation of J Company's current budget management, and the current state of budget process budget management of J Company was analyzed. J company's current budget management problems and causes; for J company's current problems, put forward through the implementation of budget objectives, budget execution, budget assessment and a series of optimization measures to achieve the desired effect of budget management; and relying on data analysis system Support and other safeguards, and constantly improve the company's budget management to achieve the guiding role of budget management for enterprises. The uncertainty of the characteristics of the industrial Internet industry has caused some degree of confusion for the development of the enterprise. The reform and optimization of the budget management has a more profound significance to the industrial Internet platform. This paper studies the budget management of J company, uses data analysis to evaluate the expected results, and formulates a set of effective budget management methods. For the e-commerce platform industry, and even all kinds of industrial Internet companies to improve the study of budget management, all have a certain reference value.
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