YS公司全面预算管理中的风险问题研究

发布时间：2018-04-01 04:39

本文选题：全面预算　切入点：风险管理　出处：《深圳大学》2017年硕士论文

【摘要】：全面预算管理已经逐渐成为企业管理领域重点研究的管理方法,是公司高层管理人员关注的新热点。近些年来全面预算管理在企业管理中作为核心管理机制的地位日益凸显,其先进性也被越来越多公司的高管所看到。全面预算管理向上承接了公司战略目标,向下连接了公司的日常运营,中间还需要将公司内部的管理研发、采购、生产、销售等诸多环节紧密相连,因此,在公司的实际推广过程中会遇到层层困难。管理会计研究院的温兆文先生形象地将一套良好的全面预算管理制度比喻成一双不断追求最大绩效的“红舞鞋”,让穿上红舞鞋的公司不停的跳舞,那么,如何衡量一套全面预算制度是否适用于公司业务需要呢?在制定全面预算制度时会存在哪些风险呢?我们又该如何的识别和控制呢?本文通过研究YS公司的全面预算制度,设立了两级评价指标,建立了一套该公司全面预算制度的风险评价体系,并使用该风险评价体系对该公司的全面预算制度进行风险衡量,也为其他公司全面预算制度的风险评价做了尝试性的研究。本文第一部分对现有的全面预算理论与风险管理理论国内外研究现状进行了阐述,并对全面预算管理与风险管理融合进行了可行性分析;第二部分对YS公司现有全面预算制度及流程给予介绍;第三部分运用风险清单的方法对公司全面预算风险进行识别分析;第四部分针对上一部分识别出来的风险点,设计风险评估体系,设立风险评估指标,运用AHP-模糊综合评价法对公司全面预算制度的风险水平进行评估,并将评估结果与实际运用结果做比对校验;第五部分是针对公司全面预算制度存在的风险提出合理的风险控制建议。
[Abstract]:Comprehensive budget management has gradually become the focus of research in the field of enterprise management and management methods, is a new hot spot in the senior management of the company's attention. In recent years, the comprehensive budget management as the core management system in enterprise management is becoming more and more important, its advanced nature is also more and more executives see. To undertake a comprehensive budget management strategy of the company the target upward, downward with the daily operations of the company, the company still needs the internal management of research and development, procurement, production, sales and other links are closely linked, therefore, in the actual promotion process will encounter difficulties. The layers of Management Accounting Research Institute Mr. Wen Zhaowen image to be a good overall budget the management system compared to a pair of constant pursuit of maximum performance "the red shoes", let the dance, put on the red shoes company does not stop then, how to measure a comprehensive pre A system is applicable to the company's business needs? In the formulation of a comprehensive budget system will exist what risk? How can we identify and control? The adoption of a comprehensive budget system of YS company, set up two level evaluation index, risk evaluation system to establish a comprehensive budget system of the company. The risk measure and the use of the risk assessment system of comprehensive budget system of the company, also makes a tentative study on risk evaluation of overall budget system of other companies. In the first part of the existing comprehensive budget theory and risk management theory research status at home and abroad are described, and the overall budget management and integration risk management carried out a feasibility analysis; the second part gives the introduction of the existing comprehensive budget system and the process of YS company; the third part use the method of the list of risks is to fully pre wind The risk identification and analysis; the fourth part on the part of the identified risk, design risk assessment system, the establishment of risk evaluation index, evaluate the risk level of the company overall budget system using AHP- fuzzy comprehensive evaluation method, and the evaluation results and the actual operation on the calibration results; the fifth part is for the risks the comprehensive budget system and put forward the reasonable suggestions of risk control.

【学位授予单位】：深圳大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.32

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