价值链视角企业全面预算管理研究——以SL公司为例会计学专业论文.docxVIP

摘要 摘 要 i i 全面预算管理自 1920 年在美国应用以来，给杜邦公司和美国通用公司带来了巨 大的效益，它很快发展成标准操作程序的管理模式。近些年来，全面预算管理的功能 被理论界和实务界丰富拓展，它不再是单一规划协调，而是融合控制评价的全方位体 系。随着全面预算应用范围的不断扩大，传统全面预算的缺陷也逐渐暴露，所以说， 将一种新的思想引入全面预算管理就较为迫切。当前，国外学者仅仅就全面预算出现 的问题进行研究，很少考虑体系的设计；国内学者对于全面预算管理则是仅仅停留在 理论层面，很少就其进行案例分析和实证研究。 本文尝试建立一个价值链视角的全面预算管理的体系，能实时监控企业的经营活 动，结合信息系统，及时反馈考评，合理地配置自身的资源，达到企业价值增值目的， 从而实现企业长期发展的战略目标。该体系的提出，一定程度上促进我国信息化产业 的发展，弥补传统预算管理体系的缺陷，结合 SL 公司的案例分析，力求在理论和实 务上引起进一步的探讨。 关键词：全面预算管理 价值链 体系 A Abstract ii ii As a widely used form of budget management, comprehensive budget management application came out in the United States since 1920, bringing huge benefits to Dupont and GM. It quickly develops into standard operating procedures of management mode. In recent years, the function of the comprehensive budget management theory and practice is rich.It is no longer a single planning coordination, but a fusion evaluation system of comprehensive control. With the expansion of the overall budget application scope, the shortcomings of the traditional comprehensive budget are gradually exposed. So it is urgent to introduce a new idea into comprehensive budget management.At present, foreign scholars just study the problems of comprehensive budget, rarely considering the design of the system. While Domestic scholars for the comprehensive budget management stays at a theoretical level, they seldom use the case analysis and empirical research. This paper tries to establish a value chain perspective of comprehensive budget management mechanism, setting up real-time operation of the business based on information system, building up a timely feedback evaluation and reasonable configuration of resources, achieving value-added enterprise value, so as to realize the strategic target of enterprise long-term development. Putting forward this system, to a certain extent,is to promote the development of information industry in China, making up for the defect of traditional budget management system. Combined with SL company case analysis is