基于平衡计分卡的企业预算管理研究-企业管理专业论文.docxVIP

理论的角度论述，企业预算管理的理论基础；其次分析了传统企业预 理论的角度论述，企业预算管理的理论基础；其次分析了传统企业预 算管理的局限性，以阐明对传统预算管理进行调节的迫切性，继而介 绍了平衡计分卡及引入平衡计分卡对预算管理的影响；然后在对卡普 兰等人研究成果的基础上改进预算管理模式，深入探讨并建立了一套 基于平衡计分卡的企业预算管理模式。此模式是先通过建立平衡计分 卡实现战略与预算的衔接，使得预算服务于企业战略，企业战略能够 指导预算向着战略的方向发展；再将根据平衡计分卡确立的预算目标 导入预算管理循环中，这样预算管理不仅仅是对财务性目标的管理， 还是对非财务性目标的管理；其次通过一系列的预算管理环节后由反 馈系统的三个循环将信息反馈到相应的组织和层级，从而组成闭合的 环，形成完整的平衡计分卡基础的预算管理系统。这种预算管理模式 从预算编制起点到考评及反馈都紧紧地把平衡计分卡贯入到预算管 理循环中，从而能实现预算与战略的有效对接，动态多方位的考评企 业业绩，并能使企业经营活动得到反馈与改进。因此该模式的有效运 行能克服传统预算管理的上述局限性。本文最后部分对改进模式下的 预算管理与传统预算管理作了比较总结并提出有待进一步研究的若 干问题。 通过上述针对基于平衡计分卡的企业预算管理模式所做的研究， 希望对我国预算管理模式和体系的发展与变革能有一定的借鉴意义， 也希望本文的研究能对预算管理模式的深入探讨起到抛砖引玉的作 用。 关键词：预算管理，平衡计分卡，战略管理，绩效评价 THE THE STUDY OF THE CORPORATE BUDGET I NG MANAGEMENT BASED ON THE BALANCED SCORECARD ABSTRACT Since the end of the 1 9th century，the budgeting management applied in the corporation has been continuously developing．The budgeting management applied in the corporate field is a managerial activity that corporation makes use of the budgeting to allot、control and evaluate the financial and non—financial resources，which is based on the analysis and prediction of the environment and reach corporate goals．The budgeting management makes a harmony of the corporation and the market，SO the budgeting management has not only improved the level of management but also developed the market；showing its strong vitality After 1 990’S，the situation of the corporation management had a big change．The society started to change from the industry economy to the information economy in various degrees．The indetermination of corporate environment and the competition of corporation became more obvious．This change made several deficiencies appear of the traditional IlI budgeting budgeting management，The deficiencies are the following：the budgeting target can t serve for the strategy，the budgeting management lacks the adaptability，the financial character ofbudgeting evaluation issues．At the same time，the balanced scorecard and activity-based mana