以战略管理为基础的预算管理模式思路

【作者】 李君；

【导师】 乔世震；

【作者基本信息】 东北财经大学 ， 会计学， 2005， 硕士

【摘要】 全面预算管理是企业对未来经营规划的总体安排,是一项重要的企业内部的管理工具,全面预算管理能有效帮助管理者进行规划、控制和业绩评价,因而成为企业管理的核心内容之一。目前,我国预算管理制度已经得到前所未有的推广与发展,这与我国正处于现代企业制度的建立阶段是密切相关的。也就是说,全面预算管理作为一种非常重要的管理方式和管理机制,是现代企业制度的重要组成部分。因此,如何正确、深入认识并实践这一管理模式就成了一个有实用价值的重要课题。 本文对全面预算管理的研究仅是一种探索,试图从预算、全面预算、全面预算管理到基于战略的全面预算管理的概念出发,在理论上给予尽可能充分的说明,然后举出有代表性的事例进行论证,并从企业组织结构和组织行为方面进行了详细的阐述,从而提出一些指导性的观点和方法。 本文共分为五个部分。 第一部分,主要提出本文的选题背景和意义,分析了国内外研究与实践状况,阐述了本文的主要研究内容和逻辑结构。 第二部分,深入讨论预算管理的涵义、功能和特征。 第三部分,根据企业生命周期的不同阶段,分析了企业全面预算管理的不同模式。 第四部分,论述全面预算管理是企业战略管理体系的中心内容。 第五部分,结束语。 本文的创新之处在于:1.通过对预算、全面预算和基于战略的全面预算管理进行理论上的详尽阐述,对全面预算管理的含义、特征和功能进行了深入探讨,在分析内涵的基础上指出了基于企业战略的全面预算管理模式的选择,再与企业的组织结构、组织行为相联系进行理论分析后给予案例分析;2.理论分析与实践分析相结合,指出在实践中实施全面预算管理应注意的问题。更多还原

【Abstract】 Comprehensive budget management is an overall arrangement of the future planning in the enterprise. It is an important tool inside the company. It can help the administrator to plan, control and appraise the achievement. It is the key content of the business management. At present, the management system of the comprehensive budget has been getting unprecedented popular and developing. This is closely related with the setting-up stage of the modern enterprise system in our country. That is to say, as a kind of very important management style and mechanism of management, comprehensive budget management is an important component of the modern enterprise system. So how correctly, thoroughly to know and practice it is an important practical subject.The study on the comprehensive budget management of this thesis is a kind of exploration too. This thesis attempts from the concept of budget, the comprehensive budget and the comprehensive budget management to offer the abundant explanation in theory and then puts out the representative examples to prove. And also it has carried on detailed exposition from the enterprise’s institutional framework and organizational behavior, thus propose some guiding views and methods.This thesis can be divided into five parts:The first part. It proposes the background and meaning of this thesis mainly, and has analyzed domestic and international research and practice state, explaining the main research contents of this thesis and logic structure.The second part. It discusses the meaning, function and characteristic of the comprehensive budget management.The third part. It has analyzed different modes of enterprise’s comprehensive budget management according to different stages of the cycle of enterprise’s life.The fourth part. The comprehensive budget management is the core of the management system of the business strategy.The fifth part. The end. The innovation of this thesis lies in the following. First, it carries on the deep discussion to meaning, characteristics and functions of budget management in an all-round way, and gives the comprehensive budget management the new localization in an all-round way on the basis of analyzing intension, related with the institutional framework of enterprises and organizational behavior. There are examples after the theory analysis. Second, the analysis of the theory is combined with analysis of practicing, point out the questions with such comprehensive budget management that should be paid attention to in practice.更多还原