超越预算模式在企业中的构建与应用

发布时间：2018-01-06 02:31

本文关键词：超越预算模式在企业中的构建与应用　出处：《华东师范大学》2017年硕士论文　论文类型：学位论文

【摘要】：超越预算模式是在已有的传统预算模式无法满足企业绩效经营及市场竞争需求下提出的综合性的企业管理模式,旨在解决传统预算与战略脱节、预算松弛、编制耗时耗力等已经影响企业预算管理效果的各种问题。超越预算圆桌会议的成员从英国的50多家企业逐步发展至欧洲其他国家、美国、澳大利亚,在近五年,放弃传统预算管理模式的企业更是爆发性的增长。因此可见,越来越多的企业正在放弃传统预算,建立新的预算管理模式,超越预算的理论研究和实践总结为超越预算在企业的实际应用提供了支持。本文以三家不同规模性质的企业为研究对象,在已有超越预算理论研究和方法的基础上,对超越预算实践层面的应用进行了梳理。分析对比了企业转向超越预算的原因、超越预算模式下的改变以及管理工具等具体问题。超越预算在不同企业的应用结果代表该模式在我国企业的财务工作中有一定的适用性,针对超越预算的研究对于我国企业在市场经济竞争环境下进行预算管理制度改革具有重要的理论参考与实践指导意义。超越预算管理在我国的理论研究处于起步阶段,实践层面的应用也主要处于探索性的过程当中,继续针对超越预算的理论进行研究,对于解决我国企业在现阶段面临的预算僵化问题有着重要作用。运用超越预算理论,通过滚动预算、多目标综合评价、激励机制等措施能够促进我国企业在市场竞争中重新焕发活力。
[Abstract]:Beyond the budget model is the existing traditional budget model can not meet the performance of the enterprise and market competition under the proposed comprehensive enterprise management model, aimed at solving the traditional budget and strategic disconnect, budget slack. Members beyond the budget round table have grown from more than 50 companies in the UK to other European countries, the United States and Australia. In the past five years, the enterprises that give up the traditional budget management mode are even more explosive growth. Therefore, more and more enterprises are abandoning the traditional budget and establishing a new budget management model. The theoretical research and practice summary of the transcendental budget provide support for the practical application of the transcendental budget in the enterprise. This paper takes three enterprises of different scale as the research object. On the basis of the theoretical research and methods of transcending budget, this paper combs the application of exceeding budget practice, and analyzes and compares the reasons why enterprises turn to exceed budget. Beyond the budget model changes and management tools and other specific issues. Beyond the budget in different enterprises the results of the application of this model in the financial work of enterprises in our country has a certain applicability. The research on exceeding budget has important theoretical reference and practical guiding significance for the reform of budget management system in the competitive environment of market economy. The theoretical research of beyond budget management in our country is in its infancy. Stage. The practical level of the application is also mainly in the exploratory process, continue to study the theory of beyond the budget. It plays an important role in solving the problem of budget fossilization faced by Chinese enterprises at the present stage. Using the theory of exceeding budget, through rolling budget, multi-objective comprehensive evaluation. Incentives and other measures can promote our enterprises in the market competition reinvigorated.
【学位授予单位】：华东师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F416.72;F406.7;F416.22;F831.2;F830.42

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