【作者】 陈曦；

【导师】 张薇；

【作者基本信息】 苏州大学 ， 会计硕士（专业学位）， 2016， 硕士

【摘要】 我国公司在全面预算管理实施过程中存在着局限于财务领域,没有与公司战略有效结合等问题。短期效应明显,无法支持公司的长期战略。要解决上述问题,有必要推行以战略为导向的全面预算管理体系,以此充分发挥全面预算管理在落实战略目标、实现资源合理配置、达成经营管理目标等方面的作用。本文采用了案例研究的方法,选取S钢铁公司作为案例研究的对象。近年来,我国钢铁企业发展进入寒冬,面临着产能严重过剩、降本增效后劲不足、产品创新能力不够和环保压力日益增大等问题。S钢铁公司虽然很早就开始进行全面预算管理的探索,但是在预算组织体系、预算的编制、执行与调整、监控和考评环节仍旧存在问题,与公司战略不相适应,引入以战略为导向的全面预算管理体系有助于S钢铁公司了解内外所处的环境,实现现有资源的有效利用,为很好地实现公司战略所服务。首先,本文对国内外全面预算管理文献进行了梳理,并阐述了战略、全面预算管理、两者关系相关理论;其次,从S钢铁公司全面预算管理的现状出发,分析了公司全面预算管理中存在的问题和缺陷,并分析了构建以战略为导向的全面预算管理体系的重要意义;最后,本文通过SWOT分析对S钢铁公司战略目标进行了定位,并站在公司战略的角度,从组织体系、目标体系、编制体系、执行与调整体系、监控与考评体系等方面构建了以战略为导向的全面预算管理体系,并提出了相应的实施准备与保障措施。希望通过新设计的以战略为导向的全面预算管理体系来加强S钢铁公司对其面临的威胁有充分的了解,能够充分利用当前的机遇,发挥自身的优势,弱化劣势带来的负面影响,克服原有全面预算管理中存在的问题,发挥全面预算管理对公司资源的有效配置,从其内部管理层面的优化来实现公司的稳定持续发展,并希望能够给同类型企业提供一些借鉴。更多还原

【Abstract】 There are many problems in the process of implementing comprehensive budget management in our country. Comprehensive budget management is often confined to the financial field and is not effective in combination with company’s strategy. It leads to obvious short-sighted behaviors and cannot support company’s long-term strategy. In order to solve these problems, it is necessary to implement comprehensive budget management system oriented by strategy because it can help companies achieve strategic objectives, allocate resources rationally and achieve goals for management, etc.This article adopts the method of case study research selecting S Steel Company as the object of case study. In recent years, the development of steel companies in China is in the winter. They are facing serious excess capacity, poor results of reducing the cost and improving the efficiency, low added-value of products and the increasing pressure of environmental protection. S Steel Company starts to explore comprehensive budget management early. However, it has some problems in different aspects including budget organization structure, budget preparation, execution and adjustment of budget, monitoring and evaluation of budget which do not adapt to S Steel Company’s strategy. Constructing comprehensive budget management system oriented by strategy helps S Steel Company understand internal and external environment and promote the effective use of resources serving for strategic objectives of S Steel Company.First, this article combs domestic and foreign literatures, relevant theories of strategy and comprehensive budget management and the relationship between them. Second, this article analyzes problems existing in S Steel Company’s original comprehensive budget management system. Meanwhile, it also analyzes the significance of constructing comprehensive budget management system oriented by strategy. Third, through SWOT analysis, S Steel Company’s strategy is established. At the Same time, it constructs a new comprehensive budget management system oriented by strategy through optimizing organization system, target system, budget preparation system, execution and adjustment of budget system and monitoring and evaluation of budget system based on this strategy. Last, preparations for this new system and safeguard measures are put forward. In this new comprehensive budget management system oriented by strategy, S Steel Company can fully understand its strengths, weakness, opportunities and threats. In addition, problems in the original comprehensive budget management system will be overcome and the effective allocation of resources will be realized through this new system. I hope this research will provide some suggestions to other steel companies.更多还原