【作者】 晋晓军；

【导师】 吕鹏；

【作者基本信息】 西北大学 ， 工商管理， 2008， 硕士

【摘要】 全面预算管理是现代企业内部控制的一种重要手段,通过预算编制、执行、控制、考评和激励,实现企业人、才、物等各项资源的计划、组织、控制和协调,对企业落实经营战略方针,实现战略目标起着至关重要的作用。为了加强内部控制、优化资源配置、创造经济效益,YQ市邮政局按照上级文件要求,开始实行全面预算管理。全面预算管理工作的展开虽然取得了一定的成效,但是远远没有达到预期的目的。在整个预算管理过程中,企业确定的预算目标与企业长期发展战略脱节,预算考评体系也不能起到有效的激励作用,全面预算管理逐渐流于形式。为了解决企业目前在全面预算管理过程中产生的问题,本文对YQ市邮政局实际情况进行了分析,尝试引入以战略为导向的全面预算管理模式,并提出了具体的措施。通过利用平衡计分卡,在预算目标确定时,就将企业长期发展战略融入到具体的预算目标中去,确保预算目标的准确性;同时基于预算目标选取适当的关键绩效指标,为预算的执行和监督考评奠定基础,充分发挥全面预算管理的作用。本文选取的研究对象为地市一级邮政企业,正属于全面预算管理在邮政企业中的具体实践操作层,本文研究的内容对其他邮政企业的全面预算管理实践具有一定的指导意义。更多还原

【Abstract】 The comprehensive budget management is an important method of the modern enterprise internal control. Through the budget establishment, the execution, the control and the examination, the enterprise may effectively arrange resources. The comprehensive budget play the very important role to achieves the strategic objective.In order to strengthen internal control, optimize resources disposition, increase economic profit, YQ postal office according to the higher order, starts to implement the comprehensive budget management. The comprehensive budget has the certain achievement, but has not achieved the anticipated goal by far. In the all budget management process, the budget goal which the enterprise determined and the enterprise long-term developmental strategy come apart, the budget examination and evaluation system cannot play the effective drive role, the comprehensive budget become a mere formality gradually.In order to solve the questions of the enterprise in the comprehensive budget management process, this article makes the analysis of YQ postal office actual situation, and makes an attempt at operating the comprehensive budget management under the guidance of the strategy, and propose the concrete measure. When the budget goal is determined, the enterprise can integrate the enterprise long-term developmental strategy with the concrete budget goal by using the balanced Scorecard, meanwhile by the budget goal the enterprise may select the suitable key performance indicators. Its may lay the foundation for the budget execution, control, examination and evaluation, and display fully the function of the comprehensive budget management.The postal office which is selected by this article belongs to the operation level of the postal enterprise of the comprehensive budget management. The content which this article studies has certain guiding sense to the comprehensive budget management practice of other postal enterprises.更多还原