【作者】 田波；

【导师】 丁邦俊；

【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】 恰逢国家“十四五”规划发展“新基建”,又赶上北京证券交易所的成立,政策与市场都为中小软件企业提供了历史性机会。T软件企业属于中小企业,其躬耕于云计算领域数十年,该公司的战略是未来通过上市实现发展。T软件企业却在公司管理方面欠缺经验,其中管控最为困难的是全面预算管理。全面预算管理作为企业战略的执行手段,极其重要。本文结合笔者对于多年预算管理的经验,以T软件企业全面预算管理作为研究对象,分析了目前T软件企业全面预算管理措施,通过深入访谈法与个案研究法找出了其全面预算管理中的全面预算与战略相脱节、预算编制的质量有待提高、预算与实际数据差异率的3个问题,通过该企业内部数据分析出预算组织机构设置不合理、管理人员缺乏全面预算管理意识、预算管理体系不完善、预算管理的信息化程度低4个原因。以全面预算管理体系与业财融合的理论为基础,T软件公司的全面预算管理需要从公司战略出发,因地制宜地给出健全预算管理机构、提高管理人员的全面预算管理意识、完善预算管理体系、提高预算管理的信息化4个优化策略,以解决T企业的预算管理问题,一定程度上帮助实现公司战略。本研究通过T软件企业全面预算管理优化的研究,希望能对探索其他中小软件企业全面预算管理模式有所帮助,并且一定程度上提高当前时代背景下处在风口上的软件企业经营管理能力。更多还原

【Abstract】 It coincides with the development of "new infrastructure" in the 14 th five year plan and the establishment of Beijing stock exchange.Both policies and markets provide historic opportunities for small and medium-sized software enterprises.T software enterprise is a small and medium-sized enterprise.It has been working in the field of cloud computing for decades.The company’s strategy is to achieve development through listing in the future.T software enterprise lacks experience in company management,and the most difficult control is comprehensive budget management.Comprehensive budget management,as a means of implementing enterprise strategy,is extremely important.Combined with the author’s experience in budget management for many years,taking the comprehensive budget management of T software enterprise as the research object,this paper analyzes the current comprehensive budget management measures of T software enterprise,and finds out three problems in its comprehensive budget management: the disconnection between comprehensive budget and strategy,the quality of budget preparation needs to be improved,and the difference rate between budget and actual data,Through the internal data of the enterprise,four reasons are analyzed: the unreasonable setting of budget organization,the lack of comprehensive budget management awareness of managers,the imperfect budget management system and the low informatization of budget management.Based on the theory of comprehensive budget management system and fusion of business and finance,the comprehensive budget management of T software company needs to start from the company’s strategy and give four optimization strategies according to local conditions,including perfecting the budget management organization,improving the comprehensive budget management awareness of managers,perfecting the budget management system and improving the informatization of budget management,so as to solve the budget management problems of T enterprise and help realize the company’s strategy to a certain extent.Through the research on the optimization of comprehensive budget management of T software enterprise,this study hopes to be helpful to explore the comprehensive budget management mode of other small and medium-sized software enterprises,and improve the operation and management ability of software enterprises with development potential under the current era background to a certain extent.更多还原