山水集团战略导向的全面预算管理探讨-会计学专业论文.docxVIP

6．2战略导向的全面预算管理的保障措施 6．2战略导向的全面预算管理的保障措施 ··39 6．2．1制定良好的中心内部转移价格 ·39 6．2．2建立有效的上下级信息沟通渠道 ·40 6．2．3合理的控制和调配集团资源 ．40 7结束语 ．42 参考文献 ．43 后记后1已 ·46‘46 III 万方数据 C C ontents 1 Introduction ‘l 1．1 Researchbackground and significance’ 1 1．2 Literature review ’2 1．2．1 Related research on corporate strategy 2 1．2．2 Related research on comprehensive budget management 3 1．2,3 Related research on BSC ·‘4 1．2．4 Literature review · ‘5 1．3 Researchmentality andmethods 5 1．4Article framework ··5 2 The theory ofthe comprehensive budget based on strategy-oriented·············。8 2．1 Concept defimfion ·‘8 2．1．1 Corporate strategy and strategic management ‘8 2．1．2 Comprehensivebudget management 8 2．1．3 Balanced Score Card 9 2．2 The process of the comprehensive budget based on strategy—oriented 。9 2．2．1 The compile of the comprehensive budget based on strategy-oriented·。9 2．2．2 The execution ofthe comprehensive budget based on strategy-orientedl0 2．2．3 The performance appraisal of the comprehensive budget based on strategy-oriented ·。10 2．3 The features of the comprehensive budget based on strategy-oriented 11 2．3．1 Guidedbylong-term strategic goals ·’11 2．3．2 Dynamic budget based on the strategy-oriented ‘11 2．3．3 The introduction ofnon．financial performance evaluation index。 1 1 2．4 The basic theory of the comprehensive budget management 一11 2．4．1 The agency theory ·‘11 2．4．2 The intemal control theory 。12 2．4．3 Themotivationtheory 。12 3 The background of comprehensive budget based on strategy-oriented in Sunnsy Group ‘14 3．1 Basic status ofSunnsy Group 14 3．1．1 Profile ofSunnsy Group ‘14 3．1．2 Organization structure ofSunnsy Group 15 TV 万方数据