【作者】 李静；

【导师】 赵亚莉；

【作者基本信息】 西安工业大学 ， 会计硕士（专业学位）， 2018， 硕士

【摘要】 预算目标编制是公司制定预算的起点,在编制预算目标时,预算参与者经常会出于自身利益考虑进行博弈,董事长没有掌握总经理所具有的数据,总经理总希望少报收益,然后通过多完成指标来获取更多奖励,这会影响预算目标确定的进度及企业发展的速度,消除该影响因素可以提高企业绩效,提升企业价值。本文首先对国内外预算目标的研究文献进行了综述,对已有研究成果进行分析,为本文接下来的研究提供了理论基础,其次介绍了 LY企业预算管理现状,通过分析指出企业目前存在企业价值没有量化,预算编制中存在预算松弛,预算激励作用弱的问题,再次根据LY企业存在的问题,用联合确定基数法建立模型,通过研究分析消除董事长和总经理之间的博弈及总经理的自身博弈,根据企业现行战略预算目标体系用层次分析法确定体系中各指标权重,最后将企业2017年新模型下计算出的预算值与原方法下计算出的预算值进行对比,得出新方法下的结果总经理收益更多,企业价值更大,说明新方法的可用性,进而作出2018年预算目标,并提出了相应的保障措施。本文采用案例分析法研究在博弈存在的条件下,怎样利用联合确定基数法分析LY企业的预算目标,才能使预算参与者达到共赢。本文的贡献主要有:通过构建模型促使总经理在制定预算目标时报出最大产出并在以后的工作中付出努力,消除董事长和总经理之间的博弈及总经理的自身博弈,结合层次分析法将企业价值量化,通过数据分析实现代理人收益增加,企业价值优化。更多还原

【Abstract】 Budget target preparation is the starting point of the company’s budget formulation,when preparing budget targets,budget participants often play games for their own interests.the chairman of the board of directors does not have the data possessed by the general manager,and the general manager always wants to understate the profits,and then get more rewards by completing more indicators.this will affect the progress of budget target determination and the speed of enterprise development,and eliminating this influencing factor can improve enterprise performance and enhance enterprise value.This paper firstly summarizes the research literature of budget objectives at home and abroad,analyzes the existing research results,and provides a theoretical basis for the following research in this paper.Secondly,it introduces the current situation of LY enterprise budget management.through analysis,it points out that there are some problems existing in enterprises,such as lack of quantification of enterprise value,slack budget and weak budget incentives in budget preparation.Thirdly,according to the existing problems of LY enterprise,it establishes a model by using the method of joint determination of base,eliminates the game between chairman and general manager and the general manager’s own game through research and analysis,and determines the index weights in the system by AHP according to the current enterprise strategic budget objective system,and finally comparing the calculated budget value under the new model with the calculated budget value under the original method in the year of 2017,we get the result that the general manager gains more and the enterprise value is larger under the new method,which shows the usability of the new method,and then make the 2018 budget target,and put forward the corresponding safeguard measures.This paper uses case analysis method to study how to use the joint cardinal number method to analyze the budget objectives of LY enterprises in the presence of game,so as to make budget participants achieve win-win results.The contributions of this paper are as follows:through the construction of the model,the general manager will be prompted to make the maximum output in the budget target times and make efforts in the future work,eliminating the game between the chairman and the general manager and the general manager’s own game,combining with the analytic hierarchy process to quantify the enterprise value,and through data analysis to realize the increase of the agent’s income and the optimization of enterprise value.更多还原