企业推行预算管理的思考

【作者】 陈东；

【导师】 赵德武； 史代敏；

【作者基本信息】 西南财经大学 ， 工商管理， 2003， 硕士

【摘要】 随着现代企业的日趋成熟和规模的不断扩大，预算管理作为一种推动企业发展的管理系统，在规范企业行为、强化企业内部控制等方面所表现出的非凡能力已经受到理论界和实业界的广泛关注。如何通过预算管理来提升企业管理水平，提高企业经济效益，成为企业管理中的新课题。目前，预算管理已为我国大多数企业所接受，成为企业管理的重要组成部分。然而作为一种新的管理理念，预算管理在我国起步较晚，无论是理论界或是实业界，对于预算管理的内涵、功效、基础等，依然存在一些认识上的偏差，这大大限制了预算管理在企业管理领域作用的发挥。为此，笔者结合多年来对预算管理理论的研究和亲身的工作实践，选择了企业预算管理及相关问题进行探讨。本文试图通过澄清预算管理认知上存在的诸多误区，梳理预算管理实践中存在的诸多问题，来发挥其在企业管理中的功能和作用。全文共分为四个部分。第一部分阐述了企业预算管理的理论基础和现实意义。首先，界定了预算及预算管理的含义。认为预算既是一种目标，又是一种控制手段；预算管理是一种使企业资源获得最佳生产率和获利率的管理模式，是集企业的业务流、资金流、信息流和人力资源流为一体的一种整合性的管理系统。其次，通过对委托——代理理论、控制理论和激励理论的剖析，揭示预算管理的内在动因，为企业实施预算管理提供理论依据。再次，通过论述预算管理在治理结构、战略目标、内部控制、抗御风险、绩效评价等方面的积极作用，进一步说明企业实施预算管理的必然性。第二部分对如何构建企业预算管理体系进行了分析。在提出预算管理体系框架的基础上，着重阐述了企业预算管理的各种模式及其优缺点，就预算管理模式的选择问题，发表了自己的拙见。在本部分的最后，笔者对目前较为流行的“超越预算”观点进行了探讨，认为“超越预算”的管理模式是缺乏普遍适用性的。<WP=3>第三部分是全文的主体，重点探讨了企业预算管理的组织实施问题。在前两部分对预算管理理论阐述的基础上，本部分首先论述了企业预算管理的现状，揭示了企业实施预算管理存在的诸多误区。然后，针对预算管理中存在的问题，提出了成功实施预算管理的条件。最后，从预算的控制、预算的考评、信息资源的利用、流程的优化等四个方面对如何实施预算管理进行了研究和分析，突出了企业预算管理实践中的重点和难点问题。第四部分是结合具体的案例进行分析。以中国东方电气集团公司预算管理情况为范例，诊断其预算失败的症结所在，针对中国东方电气集团公司预算管理实践中存在的问题和不足之处，提出改进的措施和建议。纵观全文，在内容上有以下几方面的特点：1、紧密结合我国企业预算管理的现状，从理论与实践两方面进行详尽的论述，在预算管理模式的选择、成功实施预算的条件以及预算控制要点等方面的分析研究中，提出了一些个人见解。因此本文对预算管理实践具有一定的指导意义。2、本文丰富了企业预算管理的内涵。尝试将信息资源的利用和业务流程的优化等知识运用到预算管理的研究中，为预算管理的研究提供了新的思路。3、本文将委托——代理理论、控制理论、激励理论作为预算管理的理论基础，并提出了战略预算管理的思想，从而把《管理学》中的知识充分运用到企业预算管理体系的构建和实施中，实现了相关学科的融汇。更多还原

【Abstract】 With the maturity and enlargment of modern enterprise scale, budget management, which acts as a management system to promote the development of enterprise, has already got extensive attention of the theory and industry department because of its capability in the standardization of enterprise behaviors and the strengthening of enterprise interior control. It becomes a new task of how to promote the management level and economic benefit of enterprise.At present, as an important part in enterprise management, budget management has already been accepted by most of the enterprises in our country. But budget management appears so late in our country as a new management concept, whether in the theory department or the industry department, there still exist some difference in the understanding about the meaning, the effectiveness and the foundation of budget management that its function in the field of enterprise management has been limited greatly. Hence, with many years’ research of budget management theory and personnel practice in budget management, the author will probe into the enterprise budget management and the correlative problem. This article expects to develop the role of budget management in enterprise management through the clarification of the difference in the understanding of budget management and the classification of the problem in the practice of budget management.The full text is divided into four parts.The theory foundation and the realistic significance of enterprise budget management are expatiated in the first part. Firstly, the definition between budget and budget management are clarified. The author thinks that budget is a kind of target as well as a kind of control measure, but budget management is a kind of management model to make the enterprise resource get the best productivity and profit ratio, it is also a<WP=5>conformity management system which integrate the business flow, the fund flow, the information flow and the human resource flow of enterprise. Secondly, the inherence motive base of budget management is revealed through the analyzing of commissioning deputy theory, control theory and encouragement theory, as a result, it will provide theory foundation for enterprise budget management. Finally, it will explain the inevitability of enterprise budget management by the discussion of the function of budget management in structure management, strategy target, interior control, risk resistance and performance evaluation. The construction of enterprise budget management system is analyzed in the second part. Based on the framework of budget management system, individual model and its merit and demerit in enterprise budget management are set forth mostly, and the author developed his own opinion with the selection of budget management model. In the end of this part, the author probed the view of beyond budget that is popular at present, the author also thinks that the beyond budget model is short of universality and applicability.The third part is the main part of the full text. The organization and implement of enterprise budget management are discussed mostly. Based on the expatiation of budget management theory in the preceding two parts, the current status of enterprise budget management is discussed firstly in this part, it revealed a lot of misunderstanding about the practice of enterprise budget management. Then, it aimed at the problem in budget management, the condition of successive implement of budget management. At last, the author analyzed how to realize the budget management from the aspect of the control of budget, the evaluation of budget, the using of information resource and the optimizing of flow, it extrudes the emphases and difficulties in the practice of enterprise budget management.A real case is analyzed in the fourth part. It gives an example of<WP=6>budget management in Dongfang Electric Corporation, the sticking point of budget failure is diagnosed, with the problem and shortage of the budget management in Dongfang Electric Corporation, t更多还原