JS地产公司全面预算管理改进研究

发布时间：2018-04-19 05:13

本文选题：全面预算管理 + 地产公司　；参考：《湖南大学》2014年硕士论文

【摘要】：全面预算管理在我国已进入全面推广与应用的新阶段，然而，国内外学术界与实务界对传统预算的批判与改进的讨论却十分激烈，预算改革已成为不可逆转的趋势。房地产行业具有投资金额大、开发周期长、资金易紧张、受外部环境影响较大等特点，全面预算管理是其降低经营风险、保证资本安全运营的重要管控工具之一。目前，我国房地产行业面临着严峻的政策调控和竞争日益激烈的市场环境，改进全面预算管理无论是对预算改革还是对地产公司加强精细化管理与标准化管理均具有重要意义。本文采用了文献研究法、实地调查法和案例分析法，以全面预算管理的相关研究成果及委托代理理论、控制论和激励理论等作为指导，并结合了房地产行业的特点，从JS地产公司全面预算管理的组织、预算编制、执行与控制、考核与激励等方面对其实施现状进行了分析，，研究发现：JS地产公司的全面预算管理存在组织体系不健全、预算编制不科学、预算执行与控制不严谨、预算考核与激励不全面和预算管理信息系统不够先进等问题，为此本文提出了如下的改进建议：健全全面预算管理的组织体系；梳理并标准化预算的编制及审批流程、综合采用多种预算编制方法；规范预算的调整机制、多角度深化预算分析工作；加强预算考评对普通员工的约束、因人而宜地采用多样化的激励方式；优化预算管理信息系统以提高其工作效率，实现预算信息的动态监管和预算预警机制。本文立足于案例实践，为JS地产公司改进全面预算管理提供了意见参考，同时本文的研究成果对同行业的其他企业也具有一定的参考和借鉴价值。
[Abstract]:Comprehensive budget management has entered a new stage of popularization and application in our country. However, the discussion on the criticism and improvement of traditional budget in academic and practical circles at home and abroad is very fierce, and budget reform has become an irreversible trend.The real estate industry has the characteristics of large investment amount, long development period, easy shortage of funds and great influence of external environment. Comprehensive budget management is one of the important control tools to reduce the risk of operation and ensure the safe operation of capital.At present, China's real estate industry is faced with severe policy control and increasingly fierce competition in the market environment. It is of great significance to improve the overall budget management not only for the budget reform but also for the real estate companies to strengthen the fine management and standardized management.This article adopts the literature research method, the field investigation method and the case analysis method, takes the overall budget management related research results and the principal-agent theory, the cybernetics and the incentive theory as the instruction, and has combined the real estate industry characteristic.This paper analyzes the present situation of JS real estate company's overall budget management from the aspects of organization, budget making, execution and control, examination and encouragement, and finds out that the overall budget management of JS real estate company is not perfect.The problems such as unscientific budget preparation, not strict budget execution and control, incomplete budget assessment and incentive, and insufficient advanced budget management information system are discussed in this paper. For this reason, this paper puts forward the following suggestions: perfecting the organizational system of comprehensive budget management;Combing and standardizing the budget preparation and approval process, adopting a variety of budgeting methods synthetically; standardizing the adjustment mechanism of the budget, deepening the budget analysis from many angles; strengthening the constraints of the budget evaluation on the ordinary staff,In order to improve its working efficiency and realize the dynamic supervision of budget information and budget early warning mechanism, it is appropriate to adopt a variety of incentive methods for human beings and optimize the budget management information system to improve its working efficiency.Based on the case practice, this paper provides a reference for JS real estate company to improve the overall budget management, at the same time, the research results of this paper also have a certain reference and reference value for other enterprises in the same industry.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F275;F299.233.42

【参考文献】