包商银行全面预算管理方案设计研究

发布时间：2018-06-21 21:58

本文选题：全面预算管理 + 动态预算　；参考：《内蒙古大学》2012年硕士论文

【摘要】：从2008年开始的全球金融危机近年来已对我国经济发展产生了深远的影响。银行作为国民经济的重要组成部分,在发展过程中同样受到冲击。无论是四大国有银行,还是中小型的商业银行,几年来都在不断的调整发展战略,以应对日益严峻的挑战。面对国际国内大环境的不景气和宏观经济政策的不断调整,同时面对外资银行的大量涌入以及国内银行业之间同业竞争的加剧,各个商业银行都急于寻找到一条合适的生存之路。全面预算管理也正是在这种大背景下日益引起商业银行的重视,成为加强财务管理、提高内控水平、整合内部资源、平衡利益关系的重要工具。全面预算管理在实现银行持续、稳健经营,促进经济效益的稳步增长,保持竞争优势方面发挥着越来越重要的作用,如何有效利用好全面预算管理以促进战略目标的实现,成为各个商业银行迫切需要解决的问题。本文以包商银行全面预算管理的实施为主要研究对象,深入剖析了包商银行全面预算管理的现状,指出目前存在诸如内容不全面、参与不全面、流程不全面、频度不全面、指标不全面等问题并分析了成因,然后将全面预算管理的理念引入包商银行,并通过对包商银行的全面预算管理整体框架的设计,理顺全面预算管理的流程,明确全面预算管理组织架构及各部门的职责分工,加强信息系统建设对全面预算的促进作用,以及强调对全面预算的考评,为包商银行构建起科学的、动态的全面预算管理体系,以解决包商银行全面预算不全面的问题,促进包商银行财务管理水平的提高和内控管理的有效加强,促进包商银行战略愿景的达成及实现可持续发展。
[Abstract]:The global financial crisis that began in 2008 has had a profound impact on China's economic development in recent years. As an important part of national economy, banks are also impacted in the process of development. Both the big four state-owned banks and the small and medium-sized commercial banks are constantly adjusting their development strategies to meet the increasingly serious challenges. In the face of the recession of the international and domestic environment and the constant adjustment of macroeconomic policies, at the same time, in the face of the influx of foreign banks and the intensification of interbank competition among domestic banks, All commercial banks are eager to find a suitable way to survive. It is under this background that the overall budget management is paid more and more attention to by commercial banks, and it has become an important tool to strengthen financial management, improve the level of internal control, integrate internal resources and balance the relationship between interests. The comprehensive budget management plays a more and more important role in realizing the sustained and steady operation of the bank, promoting the steady growth of the economic benefit and maintaining the competitive advantage. How to make good use of the comprehensive budget management to promote the realization of the strategic goal is becoming more and more important. Become each commercial bank urgent need to solve the problem. This paper takes the implementation of comprehensive budget management of the contractor bank as the main research object, deeply analyzes the present situation of the comprehensive budget management of the contractor bank, and points out that there exist some problems such as incomplete content, incomplete participation, incomplete process, incomplete frequency, etc. This paper analyzes the causes of incomplete indicators, and then introduces the concept of total budget management into the contractor bank, and through the design of the overall budget management framework of the contractor bank, straightens out the overall budget management process. To clarify the organizational structure of overall budget management and the division of responsibilities of various departments, to strengthen the role of information system construction in promoting the overall budget, and to emphasize the evaluation of the overall budget, so as to set up a scientific system for the contractors' banks, Dynamic comprehensive budget management system to solve the problem of comprehensive budget of the contractor bank, promote the improvement of financial management level of the contractor bank and the effective strengthening of internal control management, Promote the strategic vision of the contractor bank and achieve sustainable development.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F830.42;F832.33

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