CS农村信用社全面预算管理优化研究

发布时间：2018-03-31 20:58

本文选题：农村信用社　切入点：全面预算管理　出处：《长沙理工大学》2015年硕士论文

【摘要】：全面预算管理作为现代企业的重要管理手段,具有机制性、全员性、战略性等其他管理方法无法替代的优点和作用,推行全面预算管理已经成为发达国家成功企业多年积累的经验之一。目前,全面预算管理在我国应用才刚刚起步,对于商业银行推行全面预算管理并没有几年。而CS农村信用社要想走在竞争者前列,获得长足的发展,就必须摆脱陈旧的全面预算管理模式。因此,根据CS农村信用社当前的全面预算管理的现状,对CS农村信用社全面预算管理进行优化,对CS农村信用社的发展具有现实性的意义。首先,本文介绍了研究背景、目的和意义,整理了国内外研究现状并进行了文献评述,阐述了研究的主要内容和方法,说明了本次研究的应用价值。其次,针对商业银行全面预算管理的理论进行了详细的介绍。再次,采用比较研究的方法,对各大商业银行的全面预算管理进行比较,从中发现CS农村信用社全面预算管理存在的问题,并对其进行了成因分析。接着,存在的原因逐条逐点的提出针对性的改进建议,同时对CS农村信用社全面预算管理体系进行优化并再设计出符合CS农村信用社自身特点的一套全面预算管理体系。最后,对CS农村信用社全面预算管理的优化进行总结。本文经过研究,得出以下结论：CS农村信用社全面预算管理确实存在一些问题,具体体现在四个方面：全面预算管理组织职能过于分散、预算指标不均衡、预算信息处理不到位以及全体员工参与程度不高。而针对所产生的问题,CS农村信用社就必须重新构建全面预算管理组织和制度体系,以及建立健全预算指标体系和信息反馈机制,并构建好全面预算管理预算考评体系。本文通过研究,得出以下启示：CS农村信用社全面预算管理的优化研究不仅仅收益于CS农村信用社,同时影响着农村信用社整个系统,对以后农村信用社开展全面预算管理具有借鉴和指导作用；在以后农村信用社开展全面预算管理工作时,管理层需要引起高度重视并积极的对人才进行引进和培养,同时借鉴其他商业银行的宝贵经验。
[Abstract]:As an important management means of modern enterprises, comprehensive budget management has the advantages and functions that can not be replaced by other management methods, such as institutional, all-staff, strategic, etc. The implementation of comprehensive budget management has become one of the experiences accumulated by successful enterprises in developed countries for many years. At present, the application of comprehensive budget management in China has only just begun. It is not several years for commercial banks to implement comprehensive budget management. However, if CS rural credit cooperatives want to be in the forefront of competitors and make great progress, they must get rid of the old comprehensive budget management model. According to the current situation of the overall budget management of CS rural credit cooperatives, it is of realistic significance to optimize the overall budget management of CS rural credit cooperatives. Firstly, this paper introduces the background, purpose and significance of the research. This paper summarizes the current situation of domestic and foreign research and reviews the literature, expounds the main contents and methods of the study, and explains the application value of this study. Secondly, the paper introduces the theory of comprehensive budget management of commercial banks in detail. By using the method of comparative study, this paper compares the overall budget management of major commercial banks, finds out the problems existing in the overall budget management of CS rural credit cooperatives, and analyzes its causes. At the same time, it optimizes the overall budget management system of CS rural credit cooperatives and designs a set of comprehensive budget management system that conforms to the characteristics of CS rural credit cooperatives. This paper summarizes the optimization of the overall budget management of CS rural credit cooperatives. After studying, the following conclusions are drawn: there are some problems in the overall budget management of CS rural credit cooperatives. It is embodied in four aspects: the overall budget management organization functions are too decentralized, the budget indicators are not balanced, The budget information processing is not in place and the participation of all the staff is not high. In order to solve the problems, the rural credit cooperatives must rebuild the overall budget management organization and system. And to establish and improve the budget index system and information feedback mechanism, and build a comprehensive budget management budget evaluation system. Draw the following enlightenment: CS rural credit cooperatives comprehensive budget management optimization research not only benefits from CS rural credit cooperatives, but also affects the whole system of rural credit cooperatives, which has a reference and guidance role for rural credit cooperatives to carry out comprehensive budget management; In the future, when the rural credit cooperatives carry out the comprehensive budget management, the management should attach great importance to it and actively introduce and train talents, and at the same time draw lessons from the valuable experience of other commercial banks.
【学位授予单位】：长沙理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F832.35;F830.42

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