中国企业全面预算管理的现状与建议.docVIP

中国企业全面预算管理的现状与建议 【摘 要】西方企业从20世纪20年代开始运用全面预算管理整合企业管理，积累了丰富经验，20世纪80年代以来，理论界又出现了作业预算，Kaplan预算模式，超越预算等全新的研究成果。我国企业自改革开放后开始推行预算管理，在借鉴西方经验与自身积极的探索中，初步形成了适合我国国情的全面预算管理制度，但仍存在许多方面的不足，本文结合前人调查研究成果，从理论层面和实践层面总结出我国企业全面预算管理存在的不足。针对以上不足，以前人提出的中国集团公司预算管理框架为蓝本，以集团公司为典型，结合中国移动通信集团公司全面预算管理的成功案例，从战略与全面预算控制体系的对接，预算目标的确定，预算的执行与控制和预算考评四个方面提出了一些合理建议，以使全面预算管理能在中国企业中更好地发挥管理整合平台的作用，增强中国企业在国际市场上的竞争力。 [关键词]：全面预算管理；经营计划；价值管理；全面预算管理框架 ABSTRACT Comprehensive Budgeting has been widely used as an effective way of management in western corporations since 1920s, and rich experience has been accumulated. From 1980s on, several new budgeting models have emerged in theoretical world, including Activity Based Budgeting, Kaplan Budgeting Model and Beyond Budgeting. In China, companies and corporations began to apply Comprehensive Budgeting since its reform and opening to the outside world. By learning to the western experience and exploring actively by themselves, they have established a budgeting system that is proper in Chinese business environment. However, there still are some disadvantages in some respects. Based on previous research, the disadvantages have been concluded in both comprehension and application of budgeting under the requirements of Value Based Management (VBM). In order to remove the above defects, with the guidance of the Framework of Comprehensive Budgeting for Chinese Corporations, some suggestions for Chinese group corporations are given under the enlightenment of successful experience of China Mobile in four aspects as join of strategy and budgeting system, fix of budgeting goal, enforcement and control of budgeting, as well as review of budgeting. These suggestions are aimed to make Comprehensive Budgeting a better tool for management in Chinese corporations to strengthen their competency in international market. Keywords: Comprehensive Budgeting, operation plan, Value Based Management, framework of Comprehensive Budgeting 目 录 摘 要 Ⅰ ABSTRACT Ⅱ 第一章 引 言 1 1.1选题背景 1 1.2本