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1、 国内图书分类号：F325.6 学校代码：10213 国际图书分类号：337.1 密级：公开 管理学硕士学位论文 航天科技集团全面预算管理 体系设计与应用研究 硕 士 研究生：张 雁 导 师：张剑英 副教授 申 请 学 位：管理学硕士 学 科、专 业：会计学 所 在 单 位：中国航天科技集团 答 辩 日 期：2010 年 3 月 授予学位单位：哈尔滨工业大学 Classified Index: F325.6 U.D.C: 337.1 Dissertation for the Master Degree in Management COMPREHENSIVE BUDGET MANAGEMENT
2、SYSTEM DESIGN AND APPLICATION RESEARCH OF CHINA AEROSPACE SCIENCE AND TECHNOLOGY CORPORATION Candidate: ZhangYan Supervisor: Associate Prof.Zhang Jianying Academic Degree Applied for: Master Degree of Management Specialty: Accounting Affiliation: Chinese Aerospace Science and Technology Corpotation
3、Date of Defense: March, 2010 Degree-Offering-Institution: Harbin Institute of Technology 哈尔滨工业大学管理学硕士学位论文 - I - 摘 要 全面预算管理是对集团公司经营活动的发展进程全方位、全过程、全要素实施综合管理的庞大系统。随着集团公司所面临的内外部市场环境、相关理论管理技术和外部政策环境的变化，集团公司全面预算管理的业务范围和内容也在不断的拓展。本文在研究中得出，现行的航天科技集团公司全面预算管理内容体系主要由公司内外部三部分组成，但其建立条件缺少对外适应性，不能体现全面预算管理的本质要求，也不能
4、涵盖集团公司全部管理业务。航天科技集团全面预算管理内容体系构建应以谋求企业集团市场战略、组织机制、内部经营效率和财务结果相协调与平衡为目标。本文基于平衡计分卡等一系列经典的思想构建了以市场预算为起点，组织预算为基础，内部业务预算为核心，财务预算为结果四步骤相互联系、相互支持的企业集团全面预算管理内容体系。通过回顾国内外在全面预算管理这一领域的理论与应用研究成果，根据航天科技集团的现实情况，本研究构建了一个全面预算管理模式，在预算体系上通过组织体系，制度体系，内容研究，全面预算管理的流程和编制，预算考核与报酬设计，预算审计方面对其作了充分的研究与结全实际情况作了设计。其中在报酬设计这一敏感的程序
5、采用了 New Soviet Incentive Model 模型和联合确定基数法对策模型对其作了研究。在文章的最后，通过对航天六院的全面预算管理实施的实际探讨使我们明确全面预管理的整个思想流程，给其它的集团公司一定的借鉴意义。 全面预算管理对于规范和提升航天科技集团的全局管理具有重要的现实意义，然而，如何审视企业现行的全面预算管理内容体系，企业集团全面预算管理应包括哪些内容，其管理的体系如何构建等问题是目前集团公司实施全面预算管理需解决的重要问题。本文在立足于航天科技集团实际的基础上构建了一个全面的财务预算体系，运用平衡计分卡思想对企业集团全面预算管理的内容体系进行重新设计，以进一步完善全面
6、预算管理模式，为企业集团全面预算管理提供借鉴。 关键词：全面预算；全面预算管理；集团公司；财务管理 哈尔滨工业大学管理学硕士学位论文 - II - Abstract Comprehensive budget management is to group all-round development process of business activities, the entire process, all elements of the implementation of integrated management of large systems. As the group facing t
7、he internal and external market environment, management techniques and theories related to the external policy environment changes, a comprehensive budget management groups business scope and content are continually expanding. In this paper, the study concludes that the current overall budget manage
8、ment CASC content system is mainly made of three parts inside and outside the company, but to establish conditions for the lack of external adaptation and does not embody the essence of a comprehensive budget management requirements, but also can not cover Group All management business. Aerospace Sc
9、ience and Technology Group, the contents of a comprehensive budget management system for building enterprise groups should seek to market strategy, organizational mechanisms, internal operational efficiency and financial results in harmony and balance as the goal. Based on the Balanced Scorecard and
10、 a series of classic ideas to build a market-budget as a starting point, the Organizations budget, based on the core internal business budget, financial budget for the results of four steps are interlinked and mutually supportive enterprise groups the contents of a comprehensive budget management sy
11、stem . Through a review of overall budget management at home and abroad in this field theory and application of research results, according to the realities of space science and technology group, this study builds a comprehensive budget management model adopted in the budget system, organizational s
12、ystem, institutional system, content research, a comprehensive budget management process and the preparation of the budget assessment and reward design, the budget was adequate for their audit research and statements made by the whole design of the actual situation. Among these the design of this re
13、ward-sensitive procedures adopted New Soviet Incentive Model Law on the base model and jointly determine the response model was been studied. In the article, the end of the space 6 through the House of the actual implementation of a comprehensive budget management of the pre-clear and comprehensive
14、management of our entire thinking process, to a certain group of other referential significance. 哈尔滨工业大学管理学硕士学位论文 - III - A comprehensive budget management for standards and enhance the Groups overall management of space science and technology has important practical significance, however, how to lo
15、ok at the overall budget management of existing enterprise content systems, enterprise groups, a comprehensive budget management should include what, how to build their management system issues such as is the implementation of a comprehensive budget management group to be addressed important issues.
16、 In this paper, based on space science and technology group, based on the actual build a comprehensive financial budget system, using the Balanced Scorecard ideas on enterprise groups, the contents of a comprehensive budget management system, re-designed to further improve the overall budget management model for the enterprise group comprehensive budget management reference. Key wo
