摘要
全面预算管理是一种被实践证明了的先进管理工具。它主要采用数量指标的形式将企业的各项经济活动纳入预算体系,合理分配资源、预测经营风险、提高经济效益,推动企业持续健康发展。全面预算管理起源于20世纪初叶,经过几十年的发展,已成为兼具管理、控制、考评与激励等功能为一体的综合性管理机制。迄今为止,全面预算管理被越来越广泛地应用于我国企业实务,尤其是大型企业集团。它在提升企业管控水平,健全现代企业制度,增强核心竞争力方面起到重要的推动作用。但是,由于市场经济环境和企业经营实际等差异,总体上来看,我国企业全面预算管理的实施效果还不理想。因此,如何使全面预算管理更好地为企业管控服务、为实现企业目标服务,成为企业亟待解决的问题。
本文共分为五个部分。第一部分为引言,主要介绍文章的研究背景、研究意义、研究方法及研究思路,归纳总结国内外学者主要研究观点。第二部分为相关理论综述,在介绍全面预算管理基础理论的同时,阐述了委托代理理论、战略管理理论等相关内容,使全面预算管理体系的内涵更为完整。第三部分在实地调查的基础上,介绍H集团的公司概况,其实施全面预算管理的背景,并着重介绍H集团全面预算管理应用模式,包括全面预算管理的制度建设、预算编制、控制、调整等主要应用环节。第四部分将结合自身工作经验,对H集团在实施全面预算管理过程中取得的成绩和存在的不足进行剖析,并深入探究存在问题的原因。
最后,针对H集团在全面预算管理实践过程中存在的薄弱环节,提出加强制度建设、夯实编制基础、完善预算考核、推进信息化建设和培育企业预算文化等优化建议,以期对H集团全面预算管理工作的开展和效果具有一定的实践意义。
本文的创新及特色之处在于:一方面,系统梳理全面预算管理基础理论的同时,探究委托代理理论、激励理论、控制理论、战略管理理论等相关学科理论,使得对全面预算管理的概念、内涵界定更为科学和完整;另一方面,紧紧围绕H集团的自身特点,介绍其全面预算管理的实施背景、体系、流程、成效及不足之处,并提出了一些针对性的建议和优化措施,做到了理论与实践的有效结合。
关键词:H集团;全面预算管理;战略管理
Abstract
Comprehensive budget management is an advanced management tool that hasbeen proven in practice. It will reflect all the economic activities of enterprises in theform of quantitative indicators, optimize resource allocation,forecast operating risks,improve economic efficiency and promote the development of enterprises in asustained and healthy way. Comprehensive budget management originated in the1920s, after decades of development, has become an integrated managementmechanism of management, control, evaluation and motivation. So far, tiiecomprehensive budget management has been widely used in our business practices,especially in large enterprise groups. It plays an important role in improving themanagement level, improving the modern enterprise system,and enhancing the corecompetitiveness of enterprises. However, because of the economic environment andthe actual situation of enterprises, the effect of the implementation of comprehensivebudget management is not ideal in whole. Therefore, how to better play the role of thecomprehensive budget management, to make it improve enterprise's management,achieve stoategic objectives, has become an urgent problem.
This paper is divided into five parts. The first part is an introduction. It mainlyintroduces the background, significance,methods and ideas of the study, summarizesthe main research views at home and abroad. The second part is the theory summary.
In this part, the basic comprehensive budget management theory, while theprincipal-agent theory, strategic management theory and other related content will beexplained, so that the comprehensive budget management theory become morecomplete. The third part is on the basis of field surveys. This part will introduce HGroup's company profile, and its background of the comprehensive budgetmanagement. And it will highlight H Group's comprehensive budget managementsystem,including the institution, establishment, control,adjustment of thecomprehensive budget management system and so on. The fourth part will combinetheory and practice. It will analyze the achievements and shortcomings of H Group'scomprehensive budget management, and analyze the reasons for the existing problemsin further. Finally, to solve the weaknesses of H Group's comprehensive budgetmanagement, the author put forward some suggestions, such as strengthen the systemconstruction, solid foundation preparation, improve the budget assessment, promoteinformation technology construction and cultivate budget culture, in order to make thecomprehensive budget management of H Group more effectively.
The innovation and characteristics of Ihis paper is to sort out the comprehensivebudget management system,while introducing the related theories,such as theprincipal - agent theory, incentive theory, control theory, strategic management theoryand so on, so that the connotation of the comprehensive budget management theorybecomes more complete and scientific. And according to the characteristics of HGroup, this paper introduced the background, system,process of its comprehensivebudget management, analyzed its achievement and issues,and then raisedconstructive optimization measures, so that the theory and practice combinedeffectively.
Key words: H Group; Comprehensive Budget Management; StrategicManagement
目录
第一章引言
一、研究背景与意义
二、国内外研究综述
三、研究思路与方法
四、研究创新与不足
第二章全面预算管理的理论基础
一、全面预算管理理论概述
二、全面预算管理相关理论
第三章全面预算管理在H集团的应用实践
一、H集团概况
二、H集团全面预算管理的实施背景
三、H集团全面预算管理的应用模式
第四章H集团全面预算管理实施效果分析
一、H集团全面预算管理取得的成效分析
二、H集团全面预算管理存在的不足及原因分析
第五章H集团全面预算管理改进建议
一、健全全面预算管理制度建设
二、夯实全面预算管理编制基础
三、强化全面预算管理监控力度
四、完善全面预算管理考核机制
五、加快推进企业信息化建设
六、培育现代企业预算文化
参考文献
致谢
