XX电力财务公司全面预算管理优化研究
发布时间：2018-08-02 18:20
【摘要】：全面预算管理在现代企业管理中起着非常重要的作用。目前,我国很多大中型企业已推行了全面预算管理制度,成为了企业管理的重要工具。全面预算管理的推行,让一些企业取得了成效,但是仍有相当一部分企业虽然已经建立了全面预算管理制度,但由于预算管理粗放、与战略目标相脱节,实施效果不理想。目前,对全面预算管理研究主要集中于工商企业,针对集团财务公司这一特殊非银行机构的全面预算管理研究,特别是结合战略导向、精细化方面的预算优化管理研究的更少。本文从相对不受关注的非银行金融机构的集团财务公司领域进行了全面预算管理的探索。首先介绍了选题背景、研究目的意义及目前国内外研究状况,并引入了战略导向预算理论和精细化预算管理理论,然后以XX电力财务公司全面预算管理的实施为案例,将理论与实践相结合,对其全面预算管理现状进行深入剖析,指出其存在预算管理方式粗放,存在预算和战略规划“两张皮”现象,预算多个环节未能有效衔接,缺少对预算进行精细化控制,预算管理的实效性并没有真正发挥等问题,在分析这些问题产生的原因基础上构建了基于战略导向的XX电力财务公司全面预算管理体系,为其设计了一套基于EVA战略的全面预算编制方案,并进一步提出了预算管理的精细化对策。本文的研究以非银行金融机构的财务公司为研究对象,不仅对XX电力财务公司切实推行好全面预算管理,逐步从粗放管理向精细化管理转变,具有重要的实际意义,同时也进一步丰富了全面预算管理理论,对其他集团财务公司推行与优化全面预算管理工作也具有一定的借鉴意义。
[Abstract]:Comprehensive budget management plays a very important role in modern enterprise management. At present, many large and medium-sized enterprises in China have implemented a comprehensive budget management system, which has become an important tool for enterprise management. The implementation of comprehensive budget management has made some enterprises achieve success, but a considerable number of enterprises have established a comprehensive budget management system, but due to extensive budget management, which is out of line with the strategic objectives, the implementation effect is not satisfactory. At present, the research on total budget management is mainly focused on industrial and commercial enterprises, and the research on comprehensive budget management of group finance company, a special non-bank organization, especially on the combination of strategic guidance, the research on budget optimization management is less. This paper explores the overall budget management in the field of group finance companies of non-bank financial institutions. This paper introduces the background of the topic, the significance of the research purpose and the current research situation at home and abroad, and introduces the strategic oriented budget theory and the refined budget management theory, and then takes the implementation of the comprehensive budget management of XX Electric Power Finance Company as an example. Combining theory with practice, this paper deeply analyzes the present situation of its overall budget management, points out that it has extensive budget management mode, "two skins" phenomenon of budget and strategic planning, and many links of budget can not be effectively connected. The lack of detailed control of the budget, the effectiveness of budget management has not really brought into play. Based on the analysis of the causes of these problems, a comprehensive budget management system based on strategic direction of XX Electric Power Finance Company is constructed. A comprehensive budgeting scheme based on EVA strategy is designed for it, and the detailed countermeasures of budget management are put forward. The research of this paper takes the financial companies of non-bank financial institutions as the research object. It is of great practical significance not only for XX Electric Power Finance Company to carry out the comprehensive budget management, but also for the gradual transformation from extensive management to fine management. At the same time, it further enriches the theory of total budget management, and has certain reference significance for other group financial companies to carry out and optimize the overall budget management.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.61
本文编号：2160302
[Abstract]:Comprehensive budget management plays a very important role in modern enterprise management. At present, many large and medium-sized enterprises in China have implemented a comprehensive budget management system, which has become an important tool for enterprise management. The implementation of comprehensive budget management has made some enterprises achieve success, but a considerable number of enterprises have established a comprehensive budget management system, but due to extensive budget management, which is out of line with the strategic objectives, the implementation effect is not satisfactory. At present, the research on total budget management is mainly focused on industrial and commercial enterprises, and the research on comprehensive budget management of group finance company, a special non-bank organization, especially on the combination of strategic guidance, the research on budget optimization management is less. This paper explores the overall budget management in the field of group finance companies of non-bank financial institutions. This paper introduces the background of the topic, the significance of the research purpose and the current research situation at home and abroad, and introduces the strategic oriented budget theory and the refined budget management theory, and then takes the implementation of the comprehensive budget management of XX Electric Power Finance Company as an example. Combining theory with practice, this paper deeply analyzes the present situation of its overall budget management, points out that it has extensive budget management mode, "two skins" phenomenon of budget and strategic planning, and many links of budget can not be effectively connected. The lack of detailed control of the budget, the effectiveness of budget management has not really brought into play. Based on the analysis of the causes of these problems, a comprehensive budget management system based on strategic direction of XX Electric Power Finance Company is constructed. A comprehensive budgeting scheme based on EVA strategy is designed for it, and the detailed countermeasures of budget management are put forward. The research of this paper takes the financial companies of non-bank financial institutions as the research object. It is of great practical significance not only for XX Electric Power Finance Company to carry out the comprehensive budget management, but also for the gradual transformation from extensive management to fine management. At the same time, it further enriches the theory of total budget management, and has certain reference significance for other group financial companies to carry out and optimize the overall budget management.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.61
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