XY公司全面预算管理体系改进研究

发布时间：2018-06-07 22:20

本文选题：XY公司 + 全面预算　；参考：《兰州理工大学》2017年硕士论文

【摘要】：全面预算管理理论的发展史也是一场对财务管理理念的变革史,全面预算具有事前规划、事中控制、事后分析的功能。全面预算管理的核心是目标管理,是“企业完成决策目标,员工达成工作绩效”的管理与控制最有效的手段。它既是维持现代企业全面协调发展的重要手段,也是企业在新形势下全面推进依法治企的必然选择。XY公司作为中国抽水蓄能建设运营专业公司,经过十多年的发展,开发和管理的抽水蓄能电站已经遍布全国20个省,抽水蓄能电站装机容量位居中国首位。公司从“十二五”初期实施全面预算管理,基本形成了全面预算管理框架。本文作者根据多年的工作经历,综合采用文献查阅、专家访谈等方法,对XY公司的全面预算管理体系框架、预算编制流程、预算编制内容、预算控制与考核进行全面系统分析后,发现XY公司的全面预算管理落实公司发展战略导向不明显,管理体系无法适应高速成长期企业集团化、规模化发展的需要。具体表现为:预算职能偏弱,预算制度和组织建设起步晚;预算编制基础信息不全,预算与业务计划融合度不高;预算的执行控制和考核力度不够;预算管理信息化支撑系统不完善等。针对存在的问题,本文建议XY公司的预算编制要全面衔接公司的发展战略,并从夯实预算编报基础、深化预算执行分析与控制、强化预算管理评价与奖惩、完善预算管理体系保障措施等角度,提出了具体的优化建议。本文的研究成果对XY公司通过优化全面预算管理实现财务管理转型具有重要意义,对其他抽水蓄能企业实施全面预算管理也具有一定的参考价值。
[Abstract]:The history of the development of the theory of comprehensive budget management is also a history of the reform of the concept of financial management. The comprehensive budget has the functions of planning in advance, controlling in matters and analyzing afterwards. The core of total budget management is objective management, which is the most effective means of management and control of "enterprises to achieve decision-making goals, employees to achieve job performance" management and control. It is not only an important means to maintain the comprehensive and coordinated development of modern enterprises, but also an inevitable choice for enterprises to comprehensively promote the management of enterprises according to law under the new situation. XY Company, as a professional company for the construction and operation of pumped storage in China, has been developing for more than a decade. Pumped-storage power stations have been developed and managed in 20 provinces of China, and the installed capacity of Pumped-storage plants ranks first in China. The company from the "12-year" early implementation of comprehensive budget management, the basic formation of a comprehensive budget management framework. Based on years of work experience, the author synthetically adopts the methods of literature review, expert interview, etc., to XY Company's overall budget management system framework, budget preparation process, budget content, After a comprehensive and systematic analysis of budget control and assessment, it is found that the overall budget management of XY Company is not obviously oriented towards the implementation of the company's development strategy, and the management system cannot meet the needs of the group and scale development of high-speed growing enterprises. The specific manifestations are: weak budget function, late start of budget system and organizational construction, incomplete basic information of budget preparation, low integration of budget and business plan, insufficient execution control and assessment of budget; Budget management information support system is not perfect. In view of the existing problems, this paper suggests that XY company's budget formulation should be integrated with the company's development strategy, and strengthen the budget management evaluation and reward and punishment by strengthening the foundation of budget preparation, deepening the analysis and control of budget execution, and strengthening the evaluation and punishment of budget management. From the point of view of perfecting the guarantee measures of budget management system, the paper puts forward some concrete suggestions for optimization. The research results of this paper have important significance for XY Company to realize the transformation of financial management through optimizing the overall budget management, and also have certain reference value for other pumped storage enterprises to implement the comprehensive budget management.
【学位授予单位】：兰州理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.61;F406.7

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