G房地产集团公司全面预算管理研究

发布时间：2018-03-03 14:25

本文选题：全面预算管理　切入点：体系构建　出处：《安徽财经大学》2014年硕士论文　论文类型：学位论文

【摘要】：全面预算管理是企业实行内部管理和控制的重要手段,从企业层面来看,它有助于提高企业经济效益和经营管理水平,增强企业竞争力；从宏观层面上来看,它有助于利用市场力量优化资源配置,实现社会财富的增值。自20世纪90年代以来,随着我国房地产行业的高速发展,很多房地产企业走上了集团化的管理道路,全面预算管理正是企业加强集权管理,实现集团公司对分子公司内部控制的重要手段。为了保证全面预算管理在房地产集团公司的有效推行,需要有完善的全面预算管理体系作为支撑。本文基于对G房地产集团公司全面预算管理的研究,采用了规范研究法和案例研究法。首先,对全面预算的国内外研究现状做了全面介绍。接着,阐述了全面预算管理理论,以及与之相关的理论基础,界定了房地产集团公司的概念,并对我国房地产集团公司全面预算管理的现状做出了分析。随后,以G房地产集团公司为例,分析了该集团公司目前推行全面预算管理的现状及存在的问题。在此基础上,结合了集团公司的战略规划和管理模式,为G房地产集团公司构建了一套全面预算管理体系。主要从以下几个方面进行了构建：预算组织结构体系、预算目标体系、预算编制体系、预算执行分析体系、预算考核体系。在体系的构建中,通过与G房地产集团公司的战略相结合,运用平衡计分卡的思想,将预算指标体系从财务维度扩展到非财务维度,并以此作为预算执行分析的基础和预算考评的依据。最后,本文提出了相关的保障措施,以保证全面预算管理体系在G房地产集团公司的有效实施。本文希望通过对G房地产集团公司全面预算体系的构建,能够有效解决G房地产集团公司全面预算管理实施过程中存在的问题。同时,能对类似企业的全面预算管理起到有益的借鉴作用。
[Abstract]:Comprehensive budget management is an important means for enterprises to implement internal management and control. From the enterprise level, it helps to improve the economic efficiency and management level of enterprises and enhance the competitiveness of enterprises. Since 1990s, with the rapid development of the real estate industry in China, many real estate enterprises have embarked on the road of collectivized management. Comprehensive budget management is an important means for enterprises to strengthen centralized management and realize the internal control of sub-subsidiaries. In order to ensure the effective implementation of comprehensive budget management in real estate group companies, Need to have a comprehensive budget management system as support. Based on the research on the overall budget management of G Real Estate Group Company, this paper adopts the normative research method and the case study method. Firstly, it makes a comprehensive introduction to the domestic and foreign research status of the overall budget. Then, it expounds the theory of the comprehensive budget management. And the related theoretical basis, defines the concept of real estate group company, and makes an analysis of the current situation of total budget management of real estate group company in China. Then, taking G real estate group company as an example, This paper analyzes the present situation and existing problems of the implementation of total budget management in this group company. On this basis, it combines the strategic planning and management mode of the group company. This paper constructs a set of comprehensive budget management system for G Real Estate Group Company. It is mainly constructed from the following aspects: budget organization structure system, budget target system, budget preparation system, budget execution analysis system, In the construction of the system, by combining with the strategy of G Real Estate Group Company and using the idea of balanced Scorecard, the budget index system is extended from the financial dimension to the non-financial dimension. Finally, this paper puts forward the relevant safeguard measures to ensure the effective implementation of the overall budget management system in G Real Estate Group Company. This paper hopes that through the construction of the overall budget system of G real estate group company, it can effectively solve the problems existing in the implementation of overall budget management of G real estate group company. At the same time, Can be similar to the overall budget management of enterprises to play a useful reference role.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F299.233.42

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