【作者】 薛绯；

【导师】 顾晓敏；

【作者基本信息】 东华大学 ， 企业管理， 2013， 博士

【摘要】 随着全球经济一体化进程的快速发展,企业面临的不确定因素迅速增多,企业预算管理面临的竞争环境也越来越呈现出动态复杂多变的特征。特别是2008年由美国次贷危机引起的全球金融危机以及此后发生的欧债危机,对全世界实体经济产生了巨大影响,成为当前全球经济危机的新形式,也给企业财务运营带来极大的风险。战略预算管理是企业内部管理控制的一种主要方法,也是一种集系统化、战略化、人本化理念为一体的现代管理模式。无论是企业单位还是事业单位,无论是国际还是国内,战略预算管理在促进整个经济活动和避免经济危机和金融危机,以及加强企业财务管理,都有着极其重要的作用。随着现代金融与财务理论的发展,战略预算管理从最初只有计划、协调生产发展的功能,到后来逐渐发展成为兼具控制、激励、评价等功能的一种综合贯彻企业战略方针的经营机制,从而处于企业内部控制系统的核心位置。时至今日,经过从内容到形式的多次变革与创新以后,战略预算管理理论在企业中的应用已经逐渐完善,形成了较为成熟的理论体系。当今世界上发达国家中大多数具有一定规模的企业都接受并坚持运用这一方法,在加强企业管理控制和防范企业财务风险方面已取得较好的效果。上世纪90年代以来,我国国内一些大中型企业和企业集团己经成功地实行战略预算管理,并取得了明显的效益,极大地促进了我国经济社会发展。然而,由于我国经济体制改革时间相对较晚,经济体制改革步伐相对迟缓,再加上经济基础相对薄弱,致使战略预算管理在我国企业中的应用还不普遍,企业财务风险依然不断,相关理论研究也相对落后,大多数关于战略预算管理的研究都是基于理论描述,从技术分析层面来展开对企业战略预算管理进行研究的成果相对较少。在实践过程中,即使是实施了战略预算管理的企业,其应用水平与发达国家之间也存在很大的差距,战略预算管理中许多理论认识与实务操作方面的问题尚有待深入研究与澄清,战略预算管理评价体系的科学性和合理性都有待改进,特别是在当前全球金融危机的背景下,如何从财务风险防范视角来展开对企业战略预算管理的评价与优化问题的研究,更是有待深入探讨的问题。本文基于财务风险防范的战略预算管理评价体系与优化研究,正是基于经济一体化背景下全球金融危机这一实际情况出发,通过考察我国企业战略预算管理中存在的具体实际情况,构建基于财务风险防范的战略预算管理理论体系,为企业战略管理与预算管理提供理论指导与决策参考。本文在研究过程中从财务风险防范角度出发,运用文献研读、理论研究、系统设计、实证研究、案例分析等方法,理论联系实际,将企业战略环境与企业预算运营管理结合起来,首先系统总结了预算管理理论的产生与发展,文章将预算管理理论划分为成本预算管理、财务预算管理、以目标利润为导向的预算管理和战略预算管理四个阶段,并在此基础上全面梳理了近年来有关战略预算管理的相关理论研究成果,国外围绕预算管理的概念、预算的代理行为、预算激励、预算对组织变革的影响、预算与战略的协调等方面进行了深入研究,并且得了系列成果。文章从理论与实践二个角度系统总结了目前国内预算管理研究现状、对传统预算管理的批判以及理论界所提出的改进建议。其次,文章分析了企业财务风险的内涵特点、企业财务风险产生的原因、财务风险防范的意义,阐述了战略与预算管理的理论契合、战略预算管理的基本内涵、战略管理与预算管理的衔接步骤,提出了从财务风险防范角度来构建战略预算管理的意义,界定了基于财务风险防范的战略预算管理的概念,构建了基于财务风险防范的战略预算管理基本框架。文章结合现实背景,认为动态复杂多变是当前企业构建基于财务风险防范的战略预算管理的基本背景,价值创造是基于财务风险防范的战略预算管理的基本目标,实时控制是基于财务风险防范的战略预算管理的基本需求,三者之间相辅相成、内在联系,共成构成基于财务风险防范的战略预算管理系统的环境背景。第三,文章运用博弈理论深入分析了战略预算管理防范财务风险的机理。文章认为基于财务风险防范的战略预算管理是一个动态博弈过程,可以运用博弈分析工具来描述基于财务风险防范的战略预算管理的动态变化过程。通过深入分析战略预算编制、战略预算执行、战略预算监督以及不同信息状态下的战略预算管理状态,由此提出战略预算管理规避财务风险防的机理、手段和主要表现。第四、文章分析了基于财务风险防范的战略预算管理评价要素,构建了基于财务风险防范的战略预算管理评价体系,认为基于财务风险防范的战略预算管理体系主要由基本要素、发展要素和辅助要素三部分组成,基本要素主要包括预算流程,发展要素层次主要包括预算制度、预算组织及预算环境,辅助要素主要包括企业战略、企业文化及信息沟通。各要素在自我催化循环的同时,构成交叉催化循环,推动着战略预算管理系统的不断发展与完善,而通过这种发展与完善过程中的实时反馈,优化了各要素之间的合作,推动了预算管理系统向着更高层次的循环发展,也达到了价值创造和风险防范的目的。在确定评价指标体系后,文章运用层次分析法和主成分分析法,通过问卷调查方法获得相关数据,展开了对基于财务风险防范的战略预算管理体系的评价,得出不同要素在基于财务风险防范中的重要程度,为企业管理实践提供指导。为了进一步说明基于财务风险防范要素体系,文章运用神经网络方法展开对基于财务风险防范的战略预算管理体系要素的评价,得出本文所构建成的要素体系尚有进一步优化的空间。第五、文章结合前面所得出的研究结论,提出了从战略预算目标、战略预算编制、战略预算执行、战略预算环节、战略预算过程、战略预算考评、战略预算环境六个方面来进一步优化基于财务风险防范的战略预算管理体系的基本措施。最后通过基于财务风险防范的战略预算管理体系在HR公司的应用实例,以更系统的、更全局的眼光去看待企业战略预算管理问题,说明基于财务风险防范的战略预算管理,以企业发展战略作为实施预算管理的导向,是一种有效的管理控制手段,处于企业战略经营与管理控制的核心地位,对于提升企业预算效率、防范财务风险有着极其重要的意义。本文研究的创新点主要体现在以下三个方面。(1)将战略管理、预算管理、财务风险管理三者有机结合起来,系统构建基于财务风险防范的企业战略预算管理基本框架,这一研究视角的选择在国内尚不多见。基于财务风险防范和战略管理视角对企业预算管理业绩的评价仍是当前一个具有探索性的重大问题。目前国内将战略预算管理与财务风险防范结合起来研究的成果并不多见,仅有的少量理论成果研究的层次也不深入。本文从财务风险防范这一视角,通过分析得出战略管理与预算管理有着理论上的契合关系,阐述了战略预算管理规避企业财务风险的机理,系统构建基于财务风险防范的战略预算管理理论框架,并展开对基于财务风险防范的战略预算管理系统的评价与优化研究,为当前企业财务风险管理和战略预算管理开僻了一个较新的研究视角。(2)在实务工作中,国内许多企业在预算管理实务工作中尚停留在传统的预算管理层面,构成当前我国企业财务预算不科学不合理,对企业可持续发展构成极大的威胁,给企业经营管理带来极大的财务风险。本文基于当前复杂动态多变的竞争环境出发,认为价值创造是基于财务风险防范的战略预算管理的基本目标,实时风险控制是基于财务风险防范的战略预算管理的基本需求,在研究过程中系统展开了对战略预算管理规避财务风险的机理的研究、展开了对战略预算管理的博弈分析、结合财务风险视角构建了战略预算管理绩效评价体系,提出了战略预算管理优化的具体对策建议,使得研究内容由传统的模糊概念和理论描述层面在进入技术分析与分解层面。(3)本文在研究方法上运用了博弈论展开对战略预算管理理论内涵的分析、运用问卷调查方法获得实证数据、结合文献研读与德尔菲法构建了基于风险防范的战略预算管理评价指标体系,运用层次分析法和主成分分析法确定评价指标权重,运用神经网络方法展开了对基于财务风险防范的战略预算管理体系的评价、运用案例分析方法分析了HR公司由传统预算管理向战略预算管理的改进过程,在研究方法上做到了理论与实际相联系,具有一定的创新性。更多还原

【Abstract】 With the rapid development of global economic integration, corporates are facing the uncertain increasing factors, dynamic and complex characters of competition environment are quite distinctive. Especially the global financial and Euro crisis caused by the United States subprime mortgage in2008had a huge impact on the world economy, which emerged as a new form of the current global economic crisis, but also brought about great risk to the enterprise financial management. Strategic budget management is a procedure of internal management control, but also a set of systematic, strategic, humanization as one of the modern management pattern. Whether in corporations or institutions, whether in international or domestic, strategic budget management has play a big part in the promotion of the whole economic activities, risk-averse economic crisis and financial crisis and strengthening the financial management of enterprise. With the development of modern finance theory, strategic budget management are developing from the original plan, coordinate and production function, then turn into the operating mechanism of a comprehensive strategic approach to adopt with control, motivation, evaluation function, which is the core of the internal control system of enterprise. Today, through many times of change and innovation in content and form, the application of strategic budget management theory in enterprises has been completed, developed a relatively mature theory system. Currently in developed countries large enterprises adopting this method all along has achieved good effect on strengthening enterprise management control and against enterprise financial risk. Since1990’s, some domestic large and medium-sized enterprises and corporation groups have been successfully implemented the strategic budget management, achieved significant benefit, greatly promote China’s economic and social development.However, due to the time of economic system reform in China is relatively late, the pace of economic reform is relatively slow, coupled with the relatively weak economic foundation, the application of strategic budget management in the enterprises of our country is not universal, relevant theoretical research is relatively backward, most research on strategic budget management is based on the theoretical description, from a technical analysis dimensions of strategic budget management of enterprises less fruit. In the process of practice, even if is the implementation of strategic budget management of enterprises, there is a big gap between the level of its application with the developed countries, many theoretical knowledge and practical operation of strategic budget management problems needs further study and clarification, strategic budget management evaluation system of science and rationality are yet to be improved, especially in the background of global financial crisis, to study how to prevent financial risk to start from the perspective of evaluation and optimization of enterprise strategic budget management problem, is the problem to be discussed deeply to. In this paper, the prevention of the financial risks of strategic budget management research evaluation system and Optimization Based on, it is the actual situation of the global financial crisis under the background of economic integration based on the actual situation, through the study of strategic budget management of enterprises in China, construction of financial risk prevention system based on the strategic management theory, to provide theoretical guidance and decision-making reference for the enterprise strategic management and budget managementIn this paper, starting from the angle of financial risk prevention in the course of the study, using the literature study, theoretical research, system design, empirical research, case analysis and other methods, linking theory with practice, the enterprise strategic environment and enterprise budget management system together, first with the emergence and development of the theory of budget management, the budget management theory divided into the cost budget management, financial budget management, taking the goal profit oriented budget management and strategic budget management in four stages, and on the basis of comprehensive review the recent studies on strategic budget management of the relevant theoretical research results, has conducted the thorough research on concept abroad, budget management, budget act of agency incentive, budget impact on organizational change, budget and strategic coordination, and got a series of achievements. The article from theory and practice two aspects summarized the present research situation, suggestions for the improvement of budget management at home on the traditional budget management and the critical theory of the proposed.Secondly, the paper analyzes the connotation of the financial risks of enterprise characteristic, enterprise of the causes of financial risk, financial risk, expounds the strategy and budget management theory, strategic budget management with the basic connotation, strategic management and budget management interface procedures, put forward to build strategic budget management from the perspective of the significance of the prevention of financial risk, defines the concept of financial risk prevention strategy based on the budget management, constructs the basic framework of financial risk prevention strategy of budget management based on.Third, combined with the practical background, dynamic complex is the basic background of enterprise financial risk prevention strategy based on the budget management, value creation is the basic goal of the financial risk prevention strategy based on the budget management, real-time control is the basic demand of strategic budget management based on financial risk prevention, between the three complement each other, internal contact, were formed based on the background of financial risk of strategic budget management system. Based on the game theory, analyses the strategic budgeting, budget execution, budget supervision strategy strategy and different information conditions of strategic budget management state, thus put forward strategic budget management, financial risk aversion mechanism of prevention methods and main performance.Fourth, this paper constructs a financial risk evaluation system based on strategic budget management, analyzes the financial risk of strategic budget management system that based on the elements, the prevention of the financial risks of strategic budget management system is mainly composed of the basic factors, development factors and combination of factors based on three components, the basic elements include the budget process, development of elements including budget organization and budget system, budget environment, the combination of factors mainly include the enterprise strategy, enterprise culture and information communication. Each element in the self catalytic circulation at the same time, form cross catalytic cycle, to promote enterprise development and improvement of the budget system, and real-time feedback and improve the process of the development, to optimize the elements of cooperation, but also to achieve the maximization of value creation, thus to promote the budget management system towards the circulation development high level. In determining the evaluation index system, using analytic hierarchy process and principal component analysis, the relevant data obtained through questionnaire survey method, launched on the evaluation of the financial risk prevention strategy of budget management system based on the important degree, different elements of the financial risk prevention based on the practice of enterprise management, and provide guidance for. In order to further explain financial risk factors based on the system, using the method of neural network and evaluate financial risk of strategic budget management system based on the elements, found that this structure has the factor system of built space to optimize.Fifth, based on the conclusion of the proposed budget, from the strategic target, strategic budgeting, budget execution, budget strategy strategy, strategy, strategy of link budget budget evaluation, strategic budget environment six aspects to further optimize the basic measures system of strategic budget management based on financial risk prevention. The application examples of financial risk of strategic budget management system based on HR, in a more systematic, more global view of strategic budget management in enterprise, financial risk prevention strategy of budget management based on enterprise development strategy, the implementation of budget management as the guide, is an effective management control means, is at the core position control strategy of enterprise operation and management, to promote the enterprise budget efficiency, plays a very important role in the prevention of financial risks.The innovation of this paper is mainly reflected in the following three aspects.(1) the strategic management, budget management, financial risk management, the three organically, system construction of financial risk of enterprise strategic budget management based on the basic framework, this study from the perspective of choice is still rare in china. Based on the evaluation of the performance of the enterprise budget management from the view of financial risk and strategic management is still a major problem with the exploration of the. At present domestic strategic budget management and prevention of financial risk combining research results are rare, a few research achievements of theory only level are not deep. This article from the perspective of financial risk prevention, through the analysis of strategic management and budget management has the relation theory, mechanism of strategic budget management to avoid the financial risks of enterprise is expatiated, system construction of financial risk prevention strategy of budget management theory framework based on, for the current enterprise financial risk management and strategic budget management provides a a new research perspective.(2) in practice, many domestic enterprises in the budget management practice is still in the traditional budget management level, constitute the financial budget of enterprise of our country seriously exceed the standard, a great threat to the sustainable development of enterprises, to the enterprise management bring great financial risk. In the process of research system is studied, the mechanism to avoid the financial risk of strategic budget management to launch the game of strategic budget management analysis, combined with the financial risks from the perspective of building a strategic budget management performance evaluation system, puts forward specific countermeasures and suggestions of strategic budget management optimization, make the content description level in technology and analysis the decomposition level by the fuzzy concept and theory of traditional.(3) the research methods in the application of game theory to analyze the connotation of the strategic management theory, the questionnaire survey method to obtain empirical data, constructed using the method of neural network, the evaluation index system of strategic budget management risk prevention based on the evaluation, prevention of financial risk of strategic budget management system use case analysis methods based on the analysis of the HR company from the traditional budget management to improve the process of strategic budget management, the method in the study to theory and practice.更多还原