【作者】 焦勇；

【导师】 赵息；

【作者基本信息】 天津大学 ， 会计学， 2009， 硕士

【摘要】 预算管理的发展经历了传统预算、绩效预算、设计计划预算、零基预算、全面预算等几个阶段,全面预算管理概念的提出也经历了预算,预算管理,全面预算管理这样的演变过程。全面预算管理是企业以战略为指导,为实现企业经营目标而开展的对企业全部经营活动过程所需资源进行合理配置以使企业整个的经营活动处于受控状态的管理机制。它在现代企业管理中发挥着重要作用,实现了企业计划、组织、控制等职能的一体化和企业各部门之间的协调。但是传统的全面预算管理存在着以下问题:重视对财务指标的控制,忽视了影响企业长期发展的非财务因素对于预算的影响;缺乏企业战略的明确指导;企业在执行预算管理中缺乏有效的考核与激励措施。这些问题的存在严重制约了全面预算管理的应用与推广。为此本文对企业全面预算管理框架的构建展开研究,具有重要的理论和现实意义。随着经济的发展和科技的进步,战略性业绩评价在企业中也受到越来越多的重视。平衡记分卡在关注财务指标的同时,也注重非财务因素的影响,能够对全面预算管理起到补充和借鉴作用。融合了平衡记分卡的全面预算管理体系将真正集结果驱动与过程控制为一体,是预算管理发展的方向。为此本文回顾了预算管理的发展历程,总结了预算管理的内涵及基本特征;分析了现行全面预算管理体系的构成及存在的问题;为改进全面预算管理,建议在战略的基础上构建新的全面预算管理体系,将全面预算管理体系分为全面预算的战略目标、企业全面预算的内容体系、预算编制、预算控制、预算考评五个方面,并形成以企业战略目标为指导,以全面预算管理内容体系为主体,以预算编制、预算控制、预算考评为手段的一个综合管理体系。在此基础上进一步研究了企业全面预算管理内容体系,提出了以客户预算为起点、研发预算为重点,内部经营预算为核心,人力资源预算为保障、财务预算为结果的相互联系的全面预算管理内容体系,并进一步设计了一套全面预算管理指标体系,该体系既包括财务指标,也考虑了非财务指标,并实现了预算与战略的连接。为企业实施全面预算管理提供了一种思路。更多还原

【Abstract】 The development of budget management experiences several stages such as tradition budget, performance budget, planning programming budget, zero-base budget, and comprehensive budget. The conceptual of master budgeting management has also experienced budget, budget management, master budgeting management such evolution process. Across the process of enterprise management, the master budgeting management exists significantly as an effective tool of realizing the basic management functions such as planning , organizing and controlling , and harmonizing the various parts of the enterprise. Traditional master budgeting management excessively emphasizes on controlling the financial indexes, but ignores non-financial indexes that in feet connect with the key factors of enterprise long-term development.With the development of national economy and science, the evaluation of strategic performance is increasingly important. The Balanced Scorecard (BSC) takes into consideration both financial indexes and non-financial indexes which can supplement budget management. The development goal of the master budgeting management is to incorporate with BSC and unite result-orientation and process-orientation as a whole. This paper summarizes the meanings, basic characteristics, and develop course of budget management, and analyzes the role and the deficiency of master budgeting management on the base. To evolve master budgeting management, this paper builds new master budgeting management on the base of strategy, forming an organic integrity which takes strategy as foundation, market budget as starting point, interior management budget as the core, research and development budget as the emphasis, human resource budget as the safeguard and financial budget as the result, and then points out the factors affecting the indexes of budget.更多还原