【作者】 孙洪峰；

【导师】 张华伦；

【作者基本信息】 西安理工大学 ， 工商管理， 2002， 硕士

【摘要】 自上世纪20年代预算开始用之于企业以来，随着管理学科的发展，就目前而言，预算的技术已趋于成熟和定型，但预算仍被定位在管理会计的一种工具上。21世纪将是高新技术迅速发展、由工业社会向知识经济社会迅速转化的社会，以计算机技术、通讯技术和网络技术为代表的信息革命，对现代管理会计在理论和方法上提出了新的要求，作为管理会计的一个重要技术——预算管理也将被赋予新的内涵和使命。 本文在预算控制理论的基础上，从纵横两个方面进行了拓展和延伸，旨在建立一个全方位、系统性的预算管理的理论模型，使得预算管理从以前的一种管理工具上升为一种管理理念，以适应社会环境变化和组织机构变化对管理会计的要求。在文中，通过综合概括和具体分析，在实证分析和理论分析相结合下，建立了一个以企业景愿及使命为开始，经过宏观战略性预算的编制逐级向外扩展，先后完成中观周期性预算和微观基础性预算，整个过程在行为预算、社会责任预算和全面性预算的涵盖下完成整体预算的新概念预算管理的整合模型，并在代表知识经济的会计师事务所进行了实践性的应用，相应建立了—套指标体系。 研究发现：在管理理念的创新方面，在原有的基础上进行挖潜，使其潜在的资源被发现利用不失为一种好办法，预算管理具备这方面的潜力；全面预算管理在技术和方法上已经趋于成熟，但针对日益变化的环境尚不足以满足管理会计的工作要求；建立在宏观、中观、微观基础上，从过程行为性、责任社会性、预算全面性视角考虑的新概念预算管理理论，其提出是非常必要的，而且行之有效，在实践中虽然尚存在一些待解决的问题，但是它代表着预算管理的方向，并将在知识经济社会的管理中愈来愈发挥其作用。更多还原

【Abstract】 Since budget has been applied in enterprise from 1920s, with the development of management subject, the technique of budget has tends to be mature now, but budget is still oriented as an instrument of management accounting. In 21st century, high-new technique will develop fast, the society will be transformed from industry society to knowledge-economy society, and the information revolution represented by computer, communication and network technique will put forward new requests to modem management accounting in theory and method, therefore, budget management will be endowed with new meaning and mission.Based on budget-controlling theory, this paper aims to set up an all-round and systematic theory model by extending in length and breadth and make budget management go up to a management idea from a management means to meet the demands of social environment and organization framework variation to management accounting. By comprehensive summary and specific analysis, combining demonstration and theory analysis, the author establishes a new-concept budget management model beginning with enterprise vision and mission, spreading to the outside, by macrocosmic strategic budget and completing neutral cycling budget and microcosmic basic budget one by one. The whole process is supported by behavior budget, the duty is undertaken by social budget, and finally the whole budget is completed by all- round budget At the same time, the author makes practical application in CPA office which represents the knowledge economy. Correspondingly, the author sets up a series of index systems.By study the author finds: it is a good method to dig and find the potential resource based on the foundation in the innovation of management idea. Budget management has this kind of potential. Comprehensive budget management has tends to be mature in technique and method, but it still can not satisfy the request of management accounting. It is very necessary and effective to put forward new-concept budget management theory based on macro- neutral- micro, in view of process behavior, duty society and budget all-round. In practice there are still some problems to be solved, but this theory represents the direction of budget management, so it will play more and more roles in management in the knowledge economy society.更多还原