内蒙古日报社传媒集团全面预算管理研究

发布时间：2018-06-19 23:17

本文选题：传媒集团 + 全面预算管理　；参考：《内蒙古大学》2013年硕士论文

【摘要】：全面预算管理的应用在国外企业以有近百年的历史,已经形成了系统管理的科学学科,许多学者和企业家在全面预算管理的实践中不断探索和总结,在更广阔的领域和更纵深的细节管理处延伸和挖掘全面预算管理的潜质,并对取得的经验不断给予全面预算管理理论及方法论的完善和创新。我国企业实行全面预算管理比较晚,但在近30年的发展中全面预算管理越来越多的被企业家接受并得到了广泛的应用。我国传媒集团企业是在近十几年中快速成长起来的新型产业,’在当前国内外文化和经济环境的巨大冲击下正在探索全媒体的战略转型道路。在传媒集团如何应用全面预算管理保障战略的落地实施受到越来越多的传媒人关注和重视。内蒙古日报社传媒集团是集报业、新媒体、印刷业、房地产及餐饮服务业于一体的多元经营的集团企业。在全面预算的管理应用中,集团的核心竞争力和价值都得到了快速发展和提升的同时也彰显出战略目标与预算目标脱节,目标体系不健全,博弈成本过高,信息渠道不通畅,动态指标无法实时监测,绩效考核缺乏激励机制,内部审计缺位等诸多问题。本文在全面预算管理理论支撑的基础上通过对内蒙古日报社传媒集团开展基于战略的全面预算管理的实施情况和效果的研究,明确传媒集团企业全面开展战略预算管理的必然性和重要性,提出绘制战略地图；实现战略目标和预算目标的紧密、有效的对接；完善信息沟通,加强信息化建设；加强绩效考评管理,激活激励机制；控制预算松弛,加强预算执行；加强组织建设,提高预算工作效率的具体的完善对策的并得出树立科学的全面预算管理理念；强化全面预算职能化管理；引进前沿的“战略地图”、“联合基数法理论”和"SHENHUAC"法等研究成果及方法,实现全面预算管理升级提高的研究结论。
[Abstract]:The application of comprehensive budget management in foreign enterprises has a history of nearly 100 years, and has formed a scientific subject of system management. Many scholars and entrepreneurs have been exploring and summarizing in the practice of comprehensive budget management. It extends and excavates the potential of total budget management in the broader field and in more depth of detail management, and continuously improves and innovates the theory and methodology of comprehensive budget management. It is relatively late for Chinese enterprises to implement comprehensive budget management, but in the past 30 years, more and more comprehensive budget management has been accepted by entrepreneurs and widely used. China's media group enterprises are a new type of industry which has grown rapidly in the past ten years. Under the great impact of the current domestic and foreign culture and economic environment, the media group enterprises are exploring the strategic transformation road of the whole media. More and more media people pay more and more attention to how to apply the overall budget management and guarantee strategy in media group. Nei Mongol Daily Media Group is a diversified group of newspaper, new media, printing, real estate and catering services. In the application of overall budget management, the core competitiveness and value of the group have been rapidly developed and promoted, and at the same time, the strategic objectives and budget objectives are disjointed, the target system is not perfect, the game cost is too high, and the information channels are not smooth. Dynamic indicators can not be monitored in real time, performance appraisal lacks incentive mechanism, internal audit is absent and so on. Based on the theory of comprehensive budget management, this paper studies the implementation and effect of comprehensive budget management based on strategy in Inner Mongolia Daily Media Group. Make clear the inevitability and importance of developing strategic budget management in media group enterprises, propose drawing strategic map, realize close and effective docking of strategic goal and budget goal, perfect information communication, strengthen information construction; Strengthen the performance appraisal management, activate the incentive mechanism, control the budget slack, strengthen the budget execution, strengthen the organization construction, improve the budget work efficiency, and establish the scientific overall budget management idea; Strengthening the functional management of total budget, introducing the advanced research results and methods, such as "strategic map", "combined cardinality theory" and "SheNH UAC", to realize the research conclusion of upgrading and improving the overall budget management.
【学位授予单位】：内蒙古大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G219.27

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