H环保公司全面预算管理体系优化

发布时间：2018-04-03 00:25

本文选题：全面预算管理　切入点：优化　出处：《内蒙古农业大学》2017年硕士论文

【摘要】：20世纪80年代后,全面预算管理作为一科学管理理念已日趋成熟,已成为与企业战略管理体系、绩效考核体系、薪酬管理体系相对接的最核心的内容之一,在世界各地广为风行,并且在我国也开始广泛应用于各大集团公司和国有企业。但在部分企业,由于管理水平的限制,导致全面预算管理体系并不完整,并且常常出现上行下不效的现象,常常流于形式。全面预算管理作为一种非常有效的内部控制方法,有着举足轻重的地位。因此对于企业来说,优化全面预算管理体系都能够更好的使企业发挥全面预算管理控制、激励、评价及监督的功能,以提高企业管理水平,实现其战略目标。本文在国内外全面预算管理的理论研究基础之上,通过对H环保公司现行全面预算管理的分析,发现全面预算管理体系并不完善,并存在指标和内容设计有缺陷、预算管理形式化及全员参与度不强的种种问题。在对存在的问题剖析后,找出存在问题的原因,由此确定全面预算管理的优化方向,有根据的针对全面预算管理的组织体系、制度体系、方法的选择、内容的编制以及控制和考核进行优化。最终,在H环保公司现行全面预算管理的基础上优化全面预算管理体系,提升公司管理水平,真正发挥全面预算管理的作用。并且,在其他国有子公司以及中小企业在优化全面预算管理体系时提供参考和借鉴。
[Abstract]:Since the 1980s, as a scientific management concept, the comprehensive budget management has become one of the core contents of the strategic management system, the performance appraisal system and the salary management system.It is popular all over the world, and it is also widely used in large group companies and state-owned enterprises in our country.But in some enterprises, because of the limitation of management level, the overall budget management system is not complete, and often appears the phenomenon that the uplink is not effective, and often become a mere formality.As a very effective internal control method, comprehensive budget management plays an important role.Therefore, for enterprises, optimizing the overall budget management system can better enable enterprises to play the functions of overall budget management control, incentive, evaluation and supervision, in order to improve the level of enterprise management and achieve its strategic objectives.Based on the theoretical research of comprehensive budget management at home and abroad, and through the analysis of the current comprehensive budget management of H environmental protection company, it is found that the overall budget management system is not perfect, and there are some defects in the design of indicators and contents.The formalization of budget management and the lack of full participation.After analyzing the existing problems, we find out the causes of the problems, and then determine the optimization direction of the overall budget management, and choose the organization system, the system system and the method for the overall budget management.Content preparation and control and evaluation for optimization.Finally, on the basis of the current overall budget management of H environmental protection company, we should optimize the overall budget management system, improve the management level of the company, and truly play the role of comprehensive budget management.In addition, in other state-owned subsidiaries and SMEs in optimizing the overall budget management system to provide reference and reference.
【学位授予单位】：内蒙古农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F279.26

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