AX证券公司全面预算管理的应用研究
发布时间：2018-10-08 20:00
【摘要】：全面预算管理是企业发展不可或缺的管理工具,随着国内经济的发展和预算管理理论的引入,全面预算管理在国内企业得到重视和推广,日益受到企业管理者的重视,但是多数企业将预算管理集中于财务领域,没有很好的与日常经营范围相结合,使预算管理缺乏长期效应。对管理层而言,预算管理并没有达到预算介入业务来实现全面控制公司的运营及推动公司经营目标实现的效果,所以,本文重点结合AX证券公司实务研究全面预算管理具有一定的现实意义。本文以AX证券公司为例,立足于公司实务以公司发展策略为基础分析全面预算管理体系,对其全面预算管理的应用进行系统分析。近年来证券行业受到国家政策的支持新业务层出不穷,为了能在激烈的竞争中获取生存和发展机遇,大部分券商已开始转型,将业务重心由传统业务市场向新型业务市场转移,证券公司业务分布结构的改变势必产生影响,AX证券公司原有的预算管理手段明显已无法满足日常需求,各种弊端也日益凸显。本文首先通过分析研究全面预算管理理论和国内外研究理论,其次结合AX证券公司基本情况、管理模式及预算匹配现状、预算管理特征及预算实施过程中的问题等方面进行分析,在AX证券公司现有预算管理的基础上优化其全面预算管理体系。本文创新点及结论:(1)结合行业的发展动向和管理需求展开论述,使论文具有时效性和针对性;(2)从证券公司预算管理实际情况出发,贴切实际管理需要,结合日常问题设计全面预算管理体系,充分考虑AX证券公司实务中的问题,避免生搬硬套的情况;(3)区别于其他行业预算体系,结合AX证券公司业务发展类型及多层级部门设置,对公司全面预算管理体系作出指导和建议更加具有实践意义;(4)结合市场环境,设置优化AX证券公司考核体制,并将其与预算考评结合,使预算与市场化相结合具有一定的动态影响;(5)优化AX证券公司预算编制,按照预算模块分类,与实践情况相结合提出问题和建议,突出优化编制对全面预算管理带来的影响。
[Abstract]:Comprehensive budget management is an indispensable management tool for enterprise development. With the development of domestic economy and the introduction of budget management theory, comprehensive budget management has been attached importance to and popularized in domestic enterprises. However, most enterprises concentrate their budget management on the financial field, which is not well combined with the daily business scope, which makes the budget management lack of long-term effect. As far as management is concerned, budget management has not achieved the effect of budget intervention to achieve overall control of the company's operations and promote the realization of the company's business objectives, so, It is of practical significance to study total budget management in combination with the practice of AX Securities Company. Taking AX Securities Company as an example, this paper analyzes the overall budget management system on the basis of the company's development strategy, and systematically analyzes the application of its overall budget management. In recent years, the securities industry has been supported by national policies. In order to obtain survival and development opportunities in the fierce competition, most securities companies have begun to transform their business focus from the traditional business market to the new business market. The change of business distribution structure of securities companies is bound to have an impact on the original budget management tools of ax securities companies can not obviously meet the daily needs, and various drawbacks are becoming increasingly prominent. This paper firstly studies the theory of comprehensive budget management and domestic and foreign research theory, and then combines the basic situation of AX securities company, management model and budget matching status. The characteristics of budget management and the problems in budget implementation are analyzed, and the overall budget management system of AX Securities Company is optimized on the basis of existing budget management. The innovation points and conclusions of this paper are as follows: (1) discussing the development trend and management demand of the industry, making the paper timely and targeted; (2) proceeding from the actual situation of the budget management of the securities company, it is suitable for the actual management needs. Design a comprehensive budget management system combined with daily problems, fully consider the problems in the practice of AX Securities Company, avoid the situation of copying mechanically; (3) different from other industry budget system, combine with the business development type and multi-level department setup of AX securities company, It has more practical significance to give guidance and suggestions to the overall budget management system of the company. (4) combine the market environment, set up and optimize the appraisal system of AX securities company, and combine it with the budget evaluation. The combination of budget and marketization has a certain dynamic impact; (5) optimize the AX securities company budget preparation, according to the budget module classification, combined with the practical situation to put forward problems and suggestions, highlight the impact of optimization on the overall budget management.
【学位授予单位】：河南工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.39
本文编号：2258080
[Abstract]:Comprehensive budget management is an indispensable management tool for enterprise development. With the development of domestic economy and the introduction of budget management theory, comprehensive budget management has been attached importance to and popularized in domestic enterprises. However, most enterprises concentrate their budget management on the financial field, which is not well combined with the daily business scope, which makes the budget management lack of long-term effect. As far as management is concerned, budget management has not achieved the effect of budget intervention to achieve overall control of the company's operations and promote the realization of the company's business objectives, so, It is of practical significance to study total budget management in combination with the practice of AX Securities Company. Taking AX Securities Company as an example, this paper analyzes the overall budget management system on the basis of the company's development strategy, and systematically analyzes the application of its overall budget management. In recent years, the securities industry has been supported by national policies. In order to obtain survival and development opportunities in the fierce competition, most securities companies have begun to transform their business focus from the traditional business market to the new business market. The change of business distribution structure of securities companies is bound to have an impact on the original budget management tools of ax securities companies can not obviously meet the daily needs, and various drawbacks are becoming increasingly prominent. This paper firstly studies the theory of comprehensive budget management and domestic and foreign research theory, and then combines the basic situation of AX securities company, management model and budget matching status. The characteristics of budget management and the problems in budget implementation are analyzed, and the overall budget management system of AX Securities Company is optimized on the basis of existing budget management. The innovation points and conclusions of this paper are as follows: (1) discussing the development trend and management demand of the industry, making the paper timely and targeted; (2) proceeding from the actual situation of the budget management of the securities company, it is suitable for the actual management needs. Design a comprehensive budget management system combined with daily problems, fully consider the problems in the practice of AX Securities Company, avoid the situation of copying mechanically; (3) different from other industry budget system, combine with the business development type and multi-level department setup of AX securities company, It has more practical significance to give guidance and suggestions to the overall budget management system of the company. (4) combine the market environment, set up and optimize the appraisal system of AX securities company, and combine it with the budget evaluation. The combination of budget and marketization has a certain dynamic impact; (5) optimize the AX securities company budget preparation, according to the budget module classification, combined with the practical situation to put forward problems and suggestions, highlight the impact of optimization on the overall budget management.
【学位授予单位】：河南工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F830.42;F832.39
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