【作者】 孟历辉；

【导师】 徐振华；

【作者基本信息】 沈阳理工大学 ， 会计学， 2011， 硕士

【摘要】 预算管理是企业管理的核心内容之一,从开始的计划、协调功能,发展至今天的融控制、评价、激励等功能为一体的一种综合管理机制,正在逐步地趋于完善。控制和激励是预算管理的两大主要功能,两者共同发挥作用才能更好的服务于企业的预算管理。目前,传统预算激励机制建立在业绩考评与预算目标直接挂钩的基础上,导致预算松弛现象的大量存在,难以实现企业资源的合理配置,无法充分调动员工的积极性。本文以目前传统预算管理激励模式面临的问题为出发点,结合国外超越预算实施的成功经验,以委托代理理论、激励理论、生命周期理论等为理论依据,运用标杆管理、平衡积分卡等先进的管理会计工具,对联合确定基数法加以改进,试图创建一种既能很好的服务于现代企业的预算管理,又能克服传统预算激励机制缺陷的具有中国特色的激励机制,即超越预算理念下的激励机制。该激励机制并不是对传统预算激励机制的全盘否定,而是使用超越预算的理念对传统预算激励机制进行改良,使其更具适用性,从而更好地避免预算目标不准、预算松弛现象频繁、预算控制力不足、预算流于形式等问题。本文的贡献主要在于根据企业的生命周期特点分别设计了相适应的激励机制模型,并用R企业的具体案例对模型进行了横向和纵向的验证。更多还原

【Abstract】 Budget management is one of the core content of enterprise management, developing from the former function of planning and coordination to a kind of integrated management system now which has combined the functions of control, evaluation, incentives and so on, is gradually perfected. Control and incentive are two main functions of budget management, and both of them run together can better serve the enterprise budget management. Currently, the traditional incentive mechanism are based on performance evaluation directly linked to budget target, leading to a large number of budget slack, so that difficult to achieve rational allocation of corporate resources, can’t fully mobilize the enthusiasm of the staff.The starting point of this paper is the current problems of traditional incentive mechanism of budget management, combined with the successful experience of beyond budgeting in foreign countries, the principal-agent theory, incentive theory, life-cycle theory as the theoretical basis, the use of benchmarking, balanced scorecard and other advanced management accounting tools, to improve the method of combined defining base quota, trying to create the incentive mechanism with Chinese characteristics which can good serve the modern enterprise budget management and overcome the deficiencies of incentive mechanism of traditional budget management, that is the incentive mechanism under beyond budgeting ideology. The incentive mechanism isn’t completely negative to the traditional ones, but use beyond budgeting ideology to improve it, and make it more applicability to avoid problems such as budget targets inaccurate, frequent budget relaxation, lack of budget control, budget formality and so on.The main contribution of this paper is designed the appropriate incentive model according to the features of life cycle, and set R Enterprises as an example to verify the model from horizontal to vertical aspects.更多还原