【作者】 韩婷；

【导师】 毛付根；

【作者基本信息】 厦门大学 ， 会计学， 2006， 硕士

【摘要】 长期以来,预算管理一直是现代工商企业管理的标准作业程序,它对提高企业组织的协调效率起到了极为重要的作用。然而,随着企业规模逐渐扩大,经营环境日益复杂多变,传统预算的管理控制力和应变力越来越满足不了管理的需求。如何对传统预算做出相应的调整,使其更好地与战略结合,与特定的组织环境结合,成为预算管理和现代企业发展中亟需解决的关键问题。首先,本文试图对影响预算管理的主要背景因素进行提炼,作为主体部分的论述基础。其次,在文章的主体部分,我们对预算编制基础的创新、预算起点的选择、预算编制程序的选择、预算指标的多维化、预算与报酬计划关系的界定分为六个章节进行论述,着重对这些内容所涉及的各种方法进行分析与评价,归纳各种方法的优点及不足。最后,本文在前文论述的基础上,尝试性地构建了一个全面预算管理框架,综合各种管理工具的优势以克服传统预算管理的缺点,使预算管理能够站在企业战略的高度,更好地为企业管理控制服务。本文的成果和创新之处体现在以下两个方面:(1)本文对所涉及的预算管理相关问题进行了较为系统、全面的回顾和归纳,特别是总结了中西方现有的研究成果加以深入分析,如对预算编制基础的创新方法等问题的分析与评价。这些归纳和总结的工作为其他预算管理的研究提供了丰富的基础资料,也为致力于改进我国企业预算管理水平的实务工作者提供可以参考的“蓝本”。(2)本文尝试性地构建了一个以预算为核心的综合性框架,以覆盖或解决传统预算的不足之处,并对这些管理工具的整合进行了较为详细地探讨,具有理论上的指导意义。更多还原

【Abstract】 In historical sense, budgeting has been the standardized management procedure for modern enterprises, and played a crucial role in strengthening the coordination efficiency of an organization. Following the expanding of scale of company and rapid changing of the external environment, the traditional budgeting could not be satisfied by the requirements of company management. How to adjust the traditional budget in order to comply with corporate strategy and specialized organization is a critical issue to solve in budgeting and development areas of modern corporate.First of all, a lot of effort was tried to abstract major background factors from how budgeting management could be affected, which is also the basement of this article. In the body, the innovation on the base of budget, the choice of starting point of budget preparation, the choice of procedure of budget preparation, the diversification of budgeting index and constructing of relationship of budget and pay scheme are discussed by chapters respectively, emphasizing in analyzing and estimating the pros and cons in each methods. Based on the discussion, a trial integrated framework of total budget management is established in the end. It is attempting to conquer the shortcoming of traditional budget management and serve management more in corporate strategy level.The innovation are illustrated in two aspects. On the one hand, the article reviews and concludes the available researches of eastern and western academia in a systematic and full-scale way, especially in the analysis and evaluation of innovation method of budget preparing. It provides abundant materials for other budgeting management researches, and also a source for other researchers in this area. On the other hand, a trial integrated framework of total budget management is established to conquer and solve the shortage of traditional methods, and also discussed the management tools integration in details, which is in theoretical guidance manor.更多还原