【作者】 张军；

【导师】 王建辉；

【作者基本信息】 江西财经大学 ， 会计学， 2004， 硕士

【摘要】 全面预算管理理论自从诞生以来，曾经风靡一时，许多国际上大中型企业在实施全面预算管理时取得了较好的经济效益。我国财政部、原国家经贸委和相关部门都先后颁布了规章制度大力推行全面预算管理，许多企业在实际推行中也取得了较为显著的成果，全面预算管理的作用得到了证实。但是目前中国企业的经营环境发生了很大改变，一方面知识经济初露端倪，技术创新和人力资源已经成为企业核心竞争力的两大要素；另一方面，全面预算管理在实施中出现管理低效，脱离企业战略，偏离企业的经营目标，偏重财务业绩的考核等问题。如何让全面预算管理适应这些新的经营环境；如何让全面预算管理和目前日新月异的管理方法结合起来；如何对全面预算管理自身进行创新，已经是迫在眉睫的问题。由于全面预算管理的实施对象是企业，因此必需要对企业进行认识，同时全面预算管理作为一种管理方法，它必然和管理的组织、目标、控制、激励等内容相联系。本文基于这些来进行以下的探讨：第一章，笔者主要从经济学角度对全面预算管理的相关理论进行了概述。首先从契约经济学、管理学的两种角度对企业进行了解读，为后文相关内容的分析打下了基础。在第二节里，对全面预算管理的本质进行了探讨。本文认为全面预算管理本质上是一种企业的契约，在这个契约里，为了降低企业的运行成本，委托者和代理者对各自的权利和责任进行了约定，然后根据履约情况进行考评。以后各部分交代了全面预算管理的作用和基本内容。一方面通过对作用的归纳，加深了认识全面预算管理的必要性和现实意义；另一方面从委托代理理论的角度对基本内容进行了梳理，为后文提供了理论依据。第二章，文章回顾了全面预算管理在中国发展的历史沿革，指出其既有现实意义，但又有许多有待改进的地方。在此基础上，结合相关的调查数据，选取了三个案例进行分析：一个是在实施全面预算管理中比较成功的企业，一个略带瑕疵的企业，另一个是几乎失败的企业，点面结合得出中国目前的全面预算管理实施的总体水平和主要问题所在。本文认为，中国企业在实施全面预算管理时存在着预算环境不健全，预算的操作技术不完善，预算考评不够科学等问题。接着对问题产生的主要原因进行了分析，本文认为我国在实施全面预算管理的过程中，由于传统的经营模式思想的影响，对知识经济认识的不足，相关预算的管理实施水平欠佳等原因导致了目前的状况。在整个过程中本文尽量让理论与事实结合起来说明问题。第三章，根据上面所述的问题和原因，结合第一章的相关理论，本文提出了改进的对策:(l)要对全面预算管理的环境进行整合。一方面对公司的治理要进行两点改进，调动员工的积极性，另一方面要用价值链分析法对企业的预算流程进行再造，使预算组织和成本更加合理，为全面预算管理高效运行提供一个平台。同时还要对实施预算环境的影响因素认真分析。(2)在业务预算上要加强人力资源成本预算和科研经费预算，不能象以往一样设置无关的项目替代，并就该问题的具体解决办法用案例演示了其大致的思路(3)对预算的整个过程中组织的设置、目标的制定、预算的控制等都提出了相关的策略。其中在目标的制定中，本文根据中国企业在实施全面预算的现实情况，重点强调了要注意的几个方面。在预算的控制中，本文建立了全面预算预警系统。(4)在预算的考评中，本文主张将财务指标和非财务指标结合起来，以定性研究为指导，以定量研究为重点，确立了选取指标的原则，建立了相关的模型，并用实例进行了验证。(5)由于全面预算管理的人本主义倾向明显，本文认为企业文化的影响越来越重要，己经成为企业的经营宗旨，就企业文化与全面预算管理结合提出了自己的构想。 从各章逻辑来看，全文大致按照以下的思路:第一章重点从经济学角度来认识企业和全面预算管理的相关的理论。这既加深了对全面预算管理的认识又为后面解决问题提供了理论依据。第二章，通过实事来证实我国企业在全面预算管理中存在的问题并分析其原因。第三章根据前面主要问题和原因提出自己的改进对策。更多还原

【Abstract】 Overall budget management has ever become popular for a time since it was created, many large and international enterprises acquired the good economic effects, while putting Overall budget management into practice .The Ministry of Finance, the original Economic Trade Commission and related section in our country successively regulated the regulation system and promoted strongly the Overall budget management, because it improved the situation of our enterprise in China, the action of Overall budget management got the confirmation, but the environment of the Chinese enterprises has taken great changes, the knowledge-based economy manifesting, the innovation of technique and human resources have already become the core competencies of the enterprise. Overall budget management oneself regulate the low effect in implementation, escaping from the strategy of enterprise, deviating from the target of the management of the undertaking, over-emphasizing the accomplishment of finance. How to let Overall budget management adapt to the newly operating the environment, how to let Overall budget management regulated with the handling system of the current continuous changes and improvements, how to let Overall budget management proceed the innovation, have been very important, because the undertaking puts overall budget management into practice, we must take it into consideration. At the same time, the overall budget management is combined with the organization, target, control, encouragement and so on as a means of management .the article expresses the author’s point according to them.Chapter 1, the article deals with the main related theories of Overall budget management in general outline. Provide the explanation to undertaking in two kinds of angles, from economics to management, the construction of organization, setting up the target control and evaluation are based on the principal-agent theory. The explanation of management defines the contents of Overall budget management. In section 2, the article discusses the essence of Overall budget management. This text recognizes the Overall budget management is one of the enterprise contract essentially, in this contract, for the sake of lowering movement cost of the undertaking, the rights and responsibility between the principal and agents are established, then according to carrying out the contract, check it at the end of the part, the action and the concept framework of theOverall budget management are handed over, on one hand, generate the action, deepen the necessity and the realistic meaning of Overall budget management, on the other hand comb the basic theories for expressing analysis in the theories in next part.Chapter 2, The article retrospects the historical evolutions of Overall budget management in China, pointing out the meaning of its current fulfillment, which need improve many places at the same time, based on it, the author selects three case by examination and provide the substantial evidence for the next. While the undertaking putting Overall budget management into practice, one a successful undertaking, one taking minor faults, another is almost not too successful undertaking, proceeding analysis in the combinative related data, draw a conclusion which key problem the current Overall budget management is. This text recognizes, putting Overall budget management into practice, the environment is not sound, And the technique of the budget is not perfect, the index not scientific etc. proceeding the analysis to the reason of the problem, this text recognizes during putting Overall budget management into practice, resulting from the impact of the mode thought traditionally, the reason is the scarcity of knowledge-based economy, the low level of operating Overall budget management, this text combine the fact with theory in analytic process.Chapter 3, According to the top problem and the reason, put forward the countermeasures.(l) the environment of the budget should proceed the integration completely. On one hand, we must develop the governance, transferr更多还原