论ABC公司全面预算管理体系的重构与完善

发布时间：2018-03-04 06:29

本文选题：预算　切入点：全面预算管理　出处：《财政部财政科学研究所》2014年硕士论文　论文类型：学位论文

【摘要】：伴随着现代企业制度的不断发展和完善,企业的管理意识不断增强,全面预算管理模式以其全面性、战略性、系统性、整合性等特征,逐渐演化成企业治理的一项重要制度安排和途径,逐步纳入企业的正常经营管理范畴,并已日益受到了理论界和实业界的普遍重视和推崇。国内外好多企业已经成功推行了全面预算管理,并取得了显著成效。全面预算管理的有效执行和实施不仅是对企业宏观战略的有力支撑,同时也是企业实现公司治理和企业整合的有效手段,更是企业充分利用内部各项经济资源,形成核心竞争力的关键,这使得越来越多的企业深刻认识到,推行全面预算管理对优化企业资源配置,提高企业管理水平,增强企业竞争力,有着十分重要的意义。但是,由于受到计划经济模式的长期影响,加之航空企业以完成政治任务为前提等行业特点,ABC公司实施全面预算管理还存在不少亟待解决的问题。因此,重构与完善ABC公司全面预算管理体系,对我国航空军工企业而言,具有重要的现实意义。本文根据全面预算管理的有关理论和实践经验,针对ABC公司全面预算管理现状及存在问题,重构与完善了一种适合军工企业行业特色的全面预算管理模式。论文首先阐述了选题背景和研究意义,分析总结了国内国外文献综述的研究现状,介绍了论文的主要研究内容和研究方法。然后,阐述了全面预算管理的相关理论基础,包括预算、全面预算管理的概念和功能、战略管理的概念、特点和战略管理与预算管理的关系、战略导向下全面预算管理的概念和与传统预算的区别等。接着,对ABC公司全面预算管理进行实践分析,在介绍ABC公司概况及其全面预算管理发展历程和现状的基础上,针对全面预算管理实施过程中存在的问题进行了原因分析,并提出改进措施。最后,在全面预算管理模式的总体思路指导下,详细阐述ABC公司全面预算管理体系的重构与完善。本文重构的全面预算管理模式,为ABC公司推进全面预算管理提供了新的思路,并将在以后的实践中得到不断改进,以ABC公司为代表的我国航空军工企业将全面预算管理作为集团公司财务管理五大体系建设中的一个重要基本点以及作为落实集团公司战略的重要手段,在集团范围内得到广泛的推行和应用都具有重要的指导意义。
[Abstract]:With the continuous development and improvement of the modern enterprise system, the management consciousness of the enterprise is constantly strengthened. The comprehensive budget management model is characterized by its comprehensiveness, strategy, systematization, integration, etc. It has gradually evolved into an important institutional arrangement and approach to corporate governance, and has gradually been brought into the category of normal operation and management of enterprises. And it has been paid more and more attention to by the theoretical and business circles. Many enterprises at home and abroad have successfully implemented comprehensive budget management. The effective implementation and implementation of comprehensive budget management is not only a strong support to the macro strategy of the enterprise, but also an effective means to achieve corporate governance and enterprise integration. It is also the key for enterprises to make full use of their internal economic resources and form their core competitiveness, which makes more and more enterprises deeply realize that the implementation of comprehensive budget management can optimize the allocation of enterprise resources and improve the level of enterprise management. It is of great significance to enhance the competitiveness of enterprises. However, due to the long-term influence of planned economy, In addition, there are still many problems to be solved in the implementation of comprehensive budget management for aviation enterprises, such as the premise of accomplishing political tasks. Therefore, reconstructing and perfecting the overall budget management system of ABC Company is of great importance to the aviation and military enterprises of our country. According to the relevant theory and practical experience of total budget management, this paper aims at the current situation and existing problems of overall budget management in ABC Company. This paper reconstructs and perfects a comprehensive budget management model suitable for the characteristics of the military industry. Firstly, the paper expounds the background and significance of the selected topic, analyzes and summarizes the research status quo of domestic and foreign literature review. This paper introduces the main research contents and research methods of the thesis. Then, it expounds the theoretical basis of the overall budget management, including the budget, the concept and function of the overall budget management, the concept of strategic management. The characteristics and the relationship between strategic management and budget management, the concept of comprehensive budget management under strategic direction and the difference from traditional budget, etc., then, the paper makes a practical analysis of the overall budget management of ABC Company. On the basis of introducing the general situation of ABC Company and the development history and present situation of the overall budget management, this paper analyzes the causes of the problems existing in the implementation of the overall budget management, and puts forward the improvement measures. Under the guidance of overall budget management mode, this paper expounds in detail the reconstruction and perfection of the overall budget management system of ABC Company. The reconfiguration of the overall budget management mode in this paper provides a new way for ABC Company to promote the overall budget management. And will continue to improve in future practice, China's aviation and military enterprises, represented by ABC Corporation, regard total budget management as an important basic point in the construction of the five major financial management systems of the group company and as an important means to implement the strategy of the group company. It is of great significance to be widely implemented and applied in the group.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F425

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