【作者】 刘海波；

【导师】 毛志宏；

【作者基本信息】 吉林大学 ， 高级管理人员工商管理， 2014， 硕士

【摘要】 全面预算管理作为现代企业管理的手段，具有战略性、约束性、全面性等一系列其他管理手段无法替代的作用特征。建立与完善现代企业制度就必须建立科学化的预算管理体系。制定并有效实施全面预算管理己成为现代企业理财的一种国际惯例。在市场经济发达的西方国家，几乎所有的企业都在实行全面预算管理，很多跨国公司都以全面预算作为企业管理控制的工具和业绩评价的依据。目前，我国大多数企业已经认识到实施全面预算管理的重要性，但在实施过程中还存在着一些不足：企业的预算指标没有经过科学的市场预测，经不起市场的考验；企业的预算缺乏企业战略的明确指导，使预算管理难以取得预期的效果；企业在预算过程中忽略预算编制的方法论，使预算编制缺乏可靠性；企业在执行预算管理中缺乏有效的考核与激励措施，等等。另一方面，伴随着新型的管理控制工具不断涌现，如作业管理、平衡记分卡、全面质量管理等等，全面预算管理在企业管理控制中的核心地位受到了挑战。在新的经济形式下面临的新问题之一就是如何进一步的发展和完善预算管理，使之更好地为企业管理服务，这是当前石油企业面临的急待解决的课题。本文正是在此背景下，对石油销售企业全面预算管理的相关问题进行了研究，通过对中国石油江西销售公司全面预算管理的调查，发现销售企业的预算管理与市场导向之间的关系，提出了市场导向下预算体系建设的重要性，并且结合实际情况完善对中国石油江西销售公司全面预算管理体系的建设及实施，深化“三级”预算管理体系，提出了在预算指标考核中引入约当销量、增量增费、增效增资的管理手段等的改进措施，并逐步完善中国石油江西销售公司的全面预算管理，更好地为企业管理服务，提高企业效益。本文通过对中国石油江西销售公司全面预算管理的研究和分析，不仅认识到全面预算管理在企业管理中的重要性，更重要的是结合全面预算管理的战略性、约束性和激励机制来如何克服全面预算管理实施过程中的不足，达到有效实施全面预算管理的目的，使全面预算管理成为实施公司战略与提高绩效的工具，从而保证企业战略的进一步落实，实现企业战略目标。更多还原

【Abstract】 As a modern enterprise management mode, comprehensive budget managementplaces an irreplaceable role in the system, for it has the characteristics of strategy,restriction and comprehensiveness. To establish and improve the modern enterprisesystem, we must set up the scientific budget management system. It has become aninternational practice to work out and effectively implement a comprehensive budgetmanagement in finance for modern corporations. In the developed westerncountries, almost all businesses have carried out this program and manymultinational companies use it as a tool of financial control and as a basis forperformance evaluationAt present, most enterprises have been aware of the importance of theimplementation of a comprehensive budget management, but there are still somedefects in the implementation process. For instance, the budget indexes have beenworked out without scientific forecasts, therefore, they can’t stand the test of themarket; The budget has no definite strategic guidelines to followed, which makes itso difficult to achieve the desired results; Budgeting methodology has been ignoredmaking it lack of reliability; No effective evaluation and incentives have been madein the implementation of budget management. On the other hand, the core position inenterprise management control has been challenged as there are many newmanagement control tools emerging, such as operations management, balancedscorecard, total quality management, etc., One of the new issues facing the petrolcompanies today is how to further develop and improve budget management, thusproviding better service for business management. In this context, issues related to petrol marketing companies in the field ofcomprehensive budget management have been studied. Through investigation intoSNPC, Jiangxi Sales Corporation, we have found the relations between budgetmanagement and market orientation. We put forward the importance ofmarket-oriented budget construction and we propose that construction should be onthe way to improve SNPC, Jiangxi Sales Corporation’s budget system. Deepeningthe reform of budget management system, improvement measure have been taken byintroducing such tools as Equivalent Sales, Incremental Benefits, Efficient CapitalIncrease, etc. And the budget system should be improved and perfected so as tobetter serve the company and boost revenue for the company.Based on our research and analysis, not only the importance of acomprehensive budget management should be aroused, more importantly, how toovercome deficiencies in the implementation process by combining strategicconstraints and incentives system, making budget an effective tool to realizecompany’s strategic goals.更多还原