全面预算管理问题的研究.pdf

ABSTRACT As the b蠲ic tadic fof(、hinese enterpfise to build the syst锄s alld ellhallce tlle maⅡagement，CBM has been paid cxtensive att训on by tlle 90vemmeⅡt，academia and enterprises．In伍ina，the proper∞M arose jll eany 1990s．Driven greauy by Sta_te Economic弛d Trade Co删血踮ion蛆d Ministry of Fin蛆ce，Chincse enterprises， especially the state一0wned entelprises，bcg明to implement CBM卸d踟mulated 蛔挪frtant experienccs．Bascd on the蛐alysis 0f the current situationtlle paper furmcr researches CBM thcory alld ellriches t11e 00ntents Of CBM． 皿e paper first expatiates the b鸽ic theories of CBM，analyzes the character蛆d connot撕on of a3M，锄d poims out the necc疆ity壮d imponance fbr cnterprises t0 implement CBM．Based on this，the papcr figIlres the integrated stnlcture Of CBM which including constitution，jmplementation aⅡd evaluation of CBM．CombiⅡing the a咖al situation of impl锄entation of CBM，then the paper d锄OIlstrates恤t CBM ill China is just at its beginning stage．There’re m卸y mis明derstandings on CBM itseIf alld a lot of pmblems to be solved in pmctice．The paper aIlalyzes the 4 maill di施culties of CBM，i．e．，t11e selection of j啪piIl争。仃poiⅡtdi￡电rcnc：e anaIysis，sl耐k 柚d evalualion，and puts fo御ard me rcleV强t count咖easurcs孤d suggestions． Finally，The p印er mal【es analysis柚d prospect 0n tlIe development Of CBM ill lnfomlation啊mes in China． Practice proVeS that CBM is one of the importaIlt mam西ng tools for enterpIises． CBM can be叩plied to contmlthe implem锄tation of strate西c targetS，predict tlle cash flow and pr0丘ts，balance thc configIlra!tion of resoufce and rcach the mate舀c targets as a result．The印plication of CBM is sigIli丘callt for enterprises to establis量l mOdem enterprise system，improVe managemeⅡt level and increase the co玎币缸ion capability．n is one of the experien∞s accumulated by those successful enterprises in develoOed cOuntries． Key wOrds： 锄prehensive budget m卸agemem， budget di瓶rencc 锄alysis， budget slack，budget eValuation 第一章导论 第一章导论 1．1全面预算管理的提出及国内外研究状况 1．1．1全面预算管理的提出及背景 最早的西方预算观念，源于公元1215年英王约翰在民众