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1、Master Dissertation of Chongqing UniversityComprehensive Budget ManagementAnalysis and Evaluation of XX CompanyMaster Degree Candidate: Wang XiaojuanSupervisor: Associate Prof. Tang YaliMajor: Business AdministrationCollege of Economics and Business AdministrationChongqing UniversityOct. 2007摘要随着市场经
2、济的不断发展，企业内部改革的升华，全面预算管理作为企业内部管理控制的重要环节已越来越显得重要。全面预算管理能帮助管理者计划、协调、控制和业绩评价。加强企业全面预算管理，可以达到提高经营质量和增强竞争力的目标。在国外，全面预算管理已被广泛使用并取得很大成效。而在我国，全面预算管理起步较晚，但发展还是较快。企业逐步对预算管理有一定认识，并重视对预算的编制。我国很多企业在推进预算管理过程中也取得不少成绩，但也存在很多问题和一些误区，如预算管理缺乏全面战略意识，缺乏有效考核机制等。全面预算管理有助于企业强化经营管理、增强市场竞争力、提高经济效益和实现企业的战略目标。因此企业应结合本企业特点建立全面预算
3、管理体系，并不断总结和完善，使其真正为企业所用。从而使企业在改革中不断发展壮大，在竞争中立于不败之地，为国民经济贡献更大的力量。为了能解决我国目前在预算管理中存在的问题，本文先从一些基本理论入手对全面预算管理的基本理论作了简要介绍。阐述了全面预算管理的概念、特点及其在企业管理中的地位，并对全面预算管理的内容体系和组织体系及预算编制等方面作了系统介绍。以全面预算管理理论为基础，对 XX 公司全面预算管理过程进行深入剖析。分别对其预算机构设置、预算目标确定、预算编制、预算控制、分析和考核等方面进行评价。阐述该公司预算管理如何应用和实施，对该公司预算管理的优点和特点与其他企业进行比较，并指出该公司在
4、预算管理中存在的问题并提出改进建议和方案。从 XX 公司预算管理评价分析中得到结论：成功推行全面预算管理首先必须充分认识到全面预算管理的作用；只有从战略高度上，以企业战略目标作为预算目标才能有效保证企业全面预算管理得以有效实施；同时建立有效的预算管理组织机，执行详细有效的预算分析，建立有效的考核体系才能保证预算管理成功实施。本文希望通过对XX 公司预算管理的评价分析能发现其值得借鉴和学习的经验，为其他企业成功推行预算管理提供理论和实践方面的参考和建议。特别是对汽车制造同行业积累经验和提供一定指导。同时通过对该企业预算管理的评价分析，指出其存在的问题和改进建议，使企业能更好的实施预算管理。关键词
5、：全面预算管理，预算编制，考评与激励IABSTRACTWith the continuous development of the market economy, the internal reform ofenterprises sublimation, comprehensive budget management control of the internalmanagement of enterprises have become more and more important. Comprehensivebudget management can help managers plan
6、, coordinate, control and performanceevaluation. Strengthen enterprise comprehensive budget management, operators canachieve improved quality, and enhance their efficiency and enhance competitiveness.Overseas, comprehensive budget management is widely used and has achieved greatresults. In China, al
7、though comprehensive budget management start late, butdevelopment is faster. Enterprises have awareness of the budget management andattention to the budget preparation. We have made many achievements in the process ofBudget Management ,but there are also many problems still exist in the implementati
8、onof budget, such as budget management lack of a comprehensive strategic awareness, alack of effective evaluation mechanisms. Comprehensive budget management helpsenterprises strengthen management and enhance their competitiveness, economicefficiency and achieve their strategic goals. So enterprises
9、 should establishcomprehensive budget management system based on characteristics of the enterprises,and continuously review and improve it, so that it is truly used by enterprises. It canbenefit for enterprises in the reform of the continuous growth in a highly competitiveinvincible and bring greate
10、r contribution to national economic strength. In order to solveour current existing problems of budget management, we start the paper on some basictheory. Firstly the paper introduces basic concept of comprehensive budget management,and its features, organizational systems and other aspects of budge
11、t system. We deeplyanalyze comprehensive budget management of XX Company. Respectively introducethe institutions of the budget management, how to set up goal of the budget, how tobudgetary control, analysis and assessment of the budget result. We list the companysbudget management advantages and cha
12、racteristics compared with other enterprises,and make recommendations for improvement budget management of XX Company. Inconclusion： the successful implementation of a comprehensive budget managementmust first fully understand the role of comprehensive budget management； only from astrategic height,
13、 Based on strategic objectives as budget target, enterprises effectivelyguarantee budget management can be effectively implemented. We hope that otherIIcompany can learn some experience from it. The experience and character ofcomprehensive budget management in XX Company that can provide a reference
14、 andrecommendations, particularly for vehicle manufacturing industry. After we analyzedbudget management of the enterprise, we find the problems and give suggestions forimprovement. It make the company that can implement the comprehensive budgetmanagement better.Keywords: Comprehensive Budget Management, Budget, Evaluation and IncentiveIII目录摘要 .IABSTRACT.
