【作者】 张立；

【导师】 李小燕；

【作者基本信息】 北京化工大学 ， 企业管理， 2006， 硕士

【摘要】 本文在理论分析和文献回顾的基础上，具体研究了企业集团全面预算控制的机理。分析了我国国有企业实施全面预算管理的前提条件，并结合我国企业预算管理实际情况，提出了建立以价值为导向的企业集团全面预算控制模式的新设计理念。 针对H有限公司预算管理存在的问题并结合该公司的特点和具体条件，本文从操作层面上对该公司预算管理体系进行了重新构建：(1)以杜邦分析系统为基础，重新设计了预算指标体系；(2)建立分级预算控制体制，对企业进行组织再造和流程再造；(3)完善了预算执行与考评程序；(4)制订预算报告、反馈信息制度和预算调整流程，从制度上控制人为调整预算指标的可能性。 本文的创新点在于以顾客价值增值为导向，以企业集团发展战略目标为编制起点，以价值链为纽带，将全面预算管理、内部控制及绩效评价有机地结合起来，实现企业的业务流、价值流、信息流三者统一的管理理念，将目标——考评——激励有机地结合起来，并尝试构建了控制模式，有效地解决了内部价值链失调的问题，为全面实施价值链管理提供了一条新思路。但在实际工作中还需对其运行过程进行实时跟踪和改进。更多还原

【Abstract】 On the basis of the theoretical analysis and literature review, this paper specifically researched the controlling mechanisms of enterprise groups total budget, By analyzing the preconditions for the state-owned enterprises to implement total budgetary management and associating with the actual situation of China’s enterprises budget management, it put forward a brand-new idea of establishing a total budgetary management controlling mode of enterprise groups with value for direction.In response to the problems existing in the budget management of H Corp. Ltd and in the context of the specific conditions and characteristics of this company, this paper reconfigured the budget management system of this company from the operation level: (1) taking Du Pont analysis system as the foundation to redesign the budget indicator system; (2) establishing budgetary control system through different ranks, conducting organization reengineering and business process reengineering; (3) improving the budget execution and evaluation procedures;(4) formulating the budget report, feedback system and budget adjustment process, which will make for the controlled artificial adjustment of the budget indicators institutionally.The innovation point of this paper is that it takes the customer value-added as the direction, strategic objectives of enterprise groups as the starting point and the value chain as a bond to integrate total budgetary management, internal control and performance evaluation organically for the更多还原