【作者】 王静；

【导师】 杨勇；

【作者基本信息】 华东师范大学 ， 工商管理硕士（专业学位）， 2022， 硕士

【摘要】 随着我国金融业的迅速发展,我国的银行业已进入了稳定经营的时期。很多外资银行也纷纷进驻中国市场,以获取经济快速增长带来的金融利好。当前,国际与国内金融经济形势都复杂多变,且国内也迎来了供给侧改革,银行业需要不断的压缩利润以让实体经济获得发展的空间。外资银行在面对如此的严峻形势下想要突破重围,获取稳步快速向前的动能,必须采取有效的管理手段进行相对应的干预。而全面预算管理的有效实施可以帮助银行整合当下的资源,将经营管理效用发挥至最大化,使银行在复杂的环境下实现经营目标。本文在对全面预算管理理论研究的基础上,以S银行作为案例研究对象,结合访谈及调查问卷的形式找出S银行目前全面预算管理存在的问题,具体是预算编制阶段,对全面预算管理认识不够、预算的目标设置与战略规划脱节、预算编制目标不细致全面、预算的编制缺少后评估程序;预算执行阶段,预算执行对象的不全面、预算执行的偏离分析不足、预算执行没有发挥对工作的指导作用、预算执行在发生经营环境改变后不再进行预算目标的重置;预算评价与考核阶段,评价与考核内容和方法比较简单、采取了无差异化的评价与考核方式、评价与考核不与个人绩效完全挂钩。接着,对存在的问题进行原因分析,具体为缺乏对全面预算管理的重视与了解、系统支持的不完善、缺乏监督与考核激励机制、以及业财融合度不够。进而提出相应改进建议,具体为构建全面预算管理思想与组织制度、完善相关工作的系统支持、健全监督与考核激励机制以及加强业财融合度。本文主旨是通过对S银行全面预算管理的研究,找出存在的主要问题,对问题进行原因分析并提出改进建议,为其他相同类型的银行其全面预算管理工作带来相关借鉴。更多还原

【Abstract】 With the rapid development of China’s financial industry,banks in China have entered a stable business and operation period.Many foreign banks have also entered the Chinese market in order to obtain the financial benefits resulting from the rapid economic growth.Nowadays the financial and economic situation of the international as well as domestic market is complex and changeable,and the domestic market is also experiencing the supply side reform.The bank industry needs to continue to sacrifice the profits to help the real economy get the capacity for the development.Foreigninvested banks need to break through the encirclement and preserve the motivation for the rapid development under such a severe circumstance.The effective implementation of comprehensive budget management can help banks integrate resources,obtain the max effectiveness of business operation,and enable banks to achieve the business objectives in a complex environment.Based on the theoretical research of comprehensive budget management,this paper takes S bank as the case study object and concludes the findings of S bank’s comprehensive budget management by applying the methods of interview and questionnaires.The findings include: in the budget preparation stage,the comprehensive budget management lacks of awareness,the targets setting of the budget are divorced from the strategic planning,the targets setting of the budget are not detailed and comprehensive,and the budget preparation lacks post evaluation procedures;in the budget implementation stage,the implementation objects are not comprehensive,the variances analysis of budget and actual data are not careful,the budget implementation doesn’t play a guiding role in the daily work,and the budget implementation lacks resetting the budget objectives after the business environment changes;in the budget evaluation and appraisal stage,the evaluation and appraisal methods are simple,and the methods for every business unit are not differentiated,and unlinked to the personal performance.The reasons for these problems are lacking of attention to comprehensive budget management,weak system support,lacking of supervision and incentive mechanism,and the insufficient integration of industry and finance,then some suggestions on the improvement have provided for S bank’s comprehensive budget management.The suggestions are building a comprehensive budget management idea,establishing a special organizational structure and system,improving it technical support,strengthening supervision and incentive mechanism,and the integration of industry and finance.Through the study of comprehensive budget management of S bank,this paper conducts a specific analysis and elaborates the improvements for the existing problems embedded in the comprehensive budget management of S bank.Besides,the paper regards S bank’s case as a reference and provides relevant ideas and enlightenment for other peer banks’ comprehensive budget management.更多还原