基于超越预算理论的企业预算管理研究

发布时间：2018-03-07 13:35

本文选题：传统预算　切入点：超越预算　出处：《青岛大学》2013年硕士论文　论文类型：学位论文

【摘要】：在信息经济时代,随着市场经济的不断发展,企业所面临的外部不确定性加剧,内部组织生产和管理发生重大变化。超越预算管理这一新型的管理方法正是适应了这些变化,满足企业的要求。本文将超越预算管理作为研究对象,通过对其理论和实施过程进行阐述,对企业预算管理改革起到一定的引导作用。本文首先介绍了预算管理理论在国外和国内的研究现状,通过分析传统预算管理模式存在的问题,指出了传统的预算管理已不适应现代企业的长远发展,并对中国企业预算管理现状进行了问卷调查；然后从基本概念入手,介绍了超越预算管理的产生背景、特点等内容,通过对传统预算和超越预算的对比分析指出企业应进行预算管理改革,引进新的管理工具构建超越预算模式；同时结合K企业预算管理改革的具体案例分析,对该公司的背景、变革之前的预算管理模式、变革过程及结果进行了分析,重点研究改革过程中出现的问题和解决方法；最后根据实施情况进一步分析超越预算管理是否适合目前我国企业的发展,对我国企业的预算管理提出合理建议。
[Abstract]:In the era of information economy, with the continuous development of market economy, the external uncertainty that enterprises are faced with intensifies, and the production and management of internal organizations undergo great changes. The new management method beyond budget management adapts to these changes. In order to meet the requirements of enterprises, this paper takes beyond budget management as the research object, through the elaboration of its theory and implementation process, it plays a guiding role in the reform of enterprise budget management. This paper first introduces the current research situation of budget management theory in foreign and domestic countries. By analyzing the problems existing in traditional budget management mode, this paper points out that the traditional budget management is no longer suitable for the long-term development of modern enterprises. The paper also makes a questionnaire survey on the current situation of budget management in Chinese enterprises, and then introduces the background and characteristics of beyond budget management, starting with the basic concepts, and so on. This paper points out that the enterprise should carry out budget management reform and introduce new management tools to construct the model of exceeding budget through the comparative analysis of traditional budget and exceeding budget, at the same time, combining with the specific case analysis of K enterprise budget management reform, the background of the company is analyzed. The model of budget management before the reform, the reform process and the results are analyzed, and the problems and solutions in the process of reform are studied. Finally, according to the implementation situation, the author further analyzes whether the budget management is suitable for the development of Chinese enterprises at present, and puts forward some reasonable suggestions for the budget management of Chinese enterprises.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275.2

【引证文献】