现代企业全面预算管理理论与实务研究

【作者】 周鸿；

【导师】 朱启明；

【作者基本信息】 湖南大学 ， 会计学， 2003， 硕士

【摘要】 全面预算管理是企业内部控制制度的一个重要组成部分，涉及到企业生产经营活动的各个方面。它以企业战略为导向，将企业的各项经营指标具体化、系统化、数量化，并通过预算管理制度保证预算方案的实施，能够最大限度地运用资源，发挥最佳管理效果。全面预算管理产生于第一次世界大战后的美国，正式形成于二十世纪五十年代，但是，在我国，全面预算管理还只能说仅仅是起步，在理论和实践上都存在许多误区。在此，本文试图对理论上如何建立科学的全面预算管理体系以完善现代企业制度，实践上如何开展全面预算以达到企业预期目标，做出一些探讨。 本文从全面预算管理内涵入手，对企业实施全面预算管理的内外部基础要件作了详尽分析，提出：企业的内在营利动机和其所处的高度变化的外部市场环境是实施全面预算管理的根本原因，现代企业制度是全面预算管理在企业内部运行的制度基础，因而，没有具有营利动机的企业、市场经济环境和现代企业制度，就不可能产生全面预算管理。企业战略是全面预算管理的导向，全面预算编制与实施的目的是执行并保证企业战略的贯彻落实，由此引出全面预算管理的编制与实施。 现代企业全面预算管理实施的前提是预算组织系统的构建；而全面预算管理实施成功与否的首要因素是预算目标的合理确定及责任目标的分解；文章花了较大篇幅阐述这两个问题。然后，本文对预算管理内容体系作了较为全面和系统的安排，介绍了全面预算的编制与执行。最后，结合我国经济发展实际情况，对国内转型中的企事业单位实施全面预算管理进行了分析与研究，通过深入分析，试图透彻地研究实施全面预算管理的基本要件。更多还原

【Abstract】 Management of overall budget is an important section company internal control system and relates to every aspect of company activities. It can make the management targets of a company to be specified, systematized and quantified by using company strategy as leading coverage. We can utilize resources at the highest limit and five full play to the effects of management by implementing budget program through setting up budget management system. Management of overall budget emerged in America after the World War I, and formed ultimately in 1950’s. As far as China was concerned, however, management of overall budget was started very late, and there were many mistakes both in theories and practices. As a result, this article tries to inquire into some questions about management of overall budget to perfect our modern enterprise system, including how to establish a scientific system of management of overall budget theoretically, and how to carry out overall budget for attaining the desired targets of company practically.This article starts with the intension of management of overall budget and analyse the inside-outside fundamental factor of implementing management of overall budget.? ?We point out that the fundamental reason of implementing management of overall budget is the internal motive of company for seeking profits and the greatly changed outside circumstance and the modern system of company management is the content of implementing management of overall budget. So, management of overall budget cannot come into being if there are not profit- seeking companies, market economy environment and modern enterprise system. Company strategy is the leading coverage of management of overall budget and the purpose of drawing up and implementing overall budget is executing the company strategy.The premise for implementing management of overall budget is the construction of budget organization system and the key factor that affects whether the management of overall budget would success or not is determining the budget target reasonably and resolving the duty target. Next, this article expounded the content system of management of budget systematically and introduced organization and execution of overall budget. At last, combined with the practical conditions of Chinese economy, thisarticle discussed the management of overall budget of company in the transform period of economic structure. Through analysed thoroughly, we tried to find and research the fundamental reasons of implementing management of overall budget.更多还原