【作者】 黄勇；

【导师】 黄新建；

【作者基本信息】 重庆大学 ， 会计（专业学位）， 2022， 硕士

【摘要】 企业致力于战略发展但难以取得成功,究其根本,资源配置不合理、成本费用畸高、长短期目标失衡等问题是导致企业战略发展失败的重要原因。在百年变局加速演进、新冠疫情持续负面影响经济的背景下,基于战略视角的预算管理已成为企业提升管理能力建设水平,抓住业务发展机遇,应对市场激烈竞争,实现企业做优做强的重要管理手段。近些年,国内学者关于预算基本范畴、方法、体系框架等方面的基础理论的探讨与研究相对比较多,但从实践角度出发对基于战略视角进行预算管理的研究相对较少。很多谋求实现战略发展的企业尝试将战略预算应用到企业管理实践中去时就经常犯难,有些企业甚至为“摸着石头过河”实施战略预算管理付出了巨大的代价。A公司当前在机械传动产品制造与研发领域更多是一个追赶者的角色,从追赶者到引领者,贯彻执行既定的发展战略是成功的关键。为此,本文在研究思路上首先是立足A公司对其预算管理现状进行了梳理,并分析指出其当前预算管理存在的五大问题:一是重核算轻预算,战略预算管理意识淡薄;二是预算制度体系建设缓慢,执行力不满足战略发展要求;三是预算组织缺乏考评,战略预算人才队伍建设亟需重视;四是预算目标游离于战略,预算松弛欠缺激励约束机制;五是预算执行缺少有效控制,考评指标与战略目标不相匹配。其次,运用SWOT矩阵分析法制定了战略发展规划,基于战略视角对A公司的预算管理体系,包括预算管理组织结构、预算编制与审批、预算执行与控制、预算分析与调整、预算考评与激励等方面进行了优化。其中,运用战略地图分解公司战略,并以平衡计分卡四个维度为指导设计了一套突破财务指标局限性的预算目标指标体系,较好的解决了A公司战略与预算衔接不足的难题。最后,从公司文化、制度体系与执行力、人才队伍和信息化建设等四个方面提出管理保障措施确保战略预算管理体系有效运行。谨希望通过基于战略视角对A公司进行的预算管理研究,在为A公司提供战略预算管理优化方案的同时,也能为我国类似企业实施基于战略视角的预算管理提供一定的借鉴。更多还原

【Abstract】 Enterprises seek strategic development but are difficult to achieve success.The fundamental reasons for the failure of enterprise strategic development are unreasonable resource allocation,excessively high costs and unbalanced long-term and short-term goals.In the context of the accelerated evolution of the century-old changing situation and the continuous negative impact of the new crown epidemic on the economy,budget management based on a strategic perspective has become an important model for enterprises to improve their management capabilities,seize business development opportunities,respond to fierce market competition,and achieve enterprise excellence and strength.In recent years,domestic scholars have conducted relatively more discussions and researches on the basic theories of budget basic categories,methods,and system frameworks,but relatively few studies have been conducted on budget management based on a strategic perspective from a practical point of view.Many enterprises seeking to achieve strategic development often encounter difficulties when they try to apply strategic budgets to business management practices.Some enterprises even pay a huge price for "crossing the river by feeling the stones" to implement strategic budget management.Company A is currently more of a chaser in the field of mechanical transmission product manufacturing and R&D.From chaser to leader,implementing the established development strategy is the key to success.Therefore,in terms of research ideas,this paper firstly analyzes the current situation of its budget management based on company A,and points out five major problems in its current budget management: First,the emphasis is on accounting and the budget is neglected,and the awareness of strategic budget management is weak;Second,the construction of the budget system is slow,and the execution force does not meet the requirements of strategic development;Third,the budget organization lacks evaluation,and the construction of the strategic budget talent team needs urgent attention;Fourth,the budget goal is separated from the strategy,and the budget slack lacks an incentive and restraint mechanism;Fifth,the budget implementation lacked effective control,and the evaluation indicators did not match the strategic goals.Secondly,using the SWOT matrix analysis method to formulate a strategic development plan,and then the budget management system of company A was optimized from a strategic perspective,including budget management organizational structure,budget preparation and approval,budget execution and control,budget analysis and adjustment,budget evaluation and incentives.Among them,the strategy map is used to decompose the company’s strategy,and guided by the four dimensions of the balanced scorecard,a set of budget target index system that breaks through the limitations of financial indicators is designed,which better solves the problem of insufficient connection between company A’s strategy and budget.Finally,management measures are put forward to ensure the effective operation of the strategic budget management system from four aspects: company culture,institutional system and execution,talent team and information construction.It is hoped that through the research on the budget management of company A based on the strategic perspective,while providing the optimization scheme of strategic budget management for company A,it can also provide some reference for similar enterprises in China to implement the budget management based on the strategic perspective.更多还原