【摘要】：企業(yè)戰(zhàn)略目標(biāo)是在考慮企業(yè)內(nèi)外部環(huán)境的相關(guān)因素的基礎(chǔ)上所確定的企業(yè)發(fā)展目標(biāo),它指導(dǎo)企業(yè)合理配置資源,決定組織未來(lái)的發(fā)展方向,對(duì)企業(yè)發(fā)展至關(guān)重要。預(yù)算管理是企業(yè)管理活動(dòng)的重要組成部分,全面預(yù)算管理體系作為預(yù)算管理的重要手段,其科學(xué)性和可行性逐漸在我國(guó)企業(yè)中獲得了認(rèn)可。同時(shí),越來(lái)越多的企業(yè),特別是大型企業(yè)引入全面預(yù)算管理體系,將企業(yè)的關(guān)鍵問(wèn)題融入這一管理體系,指導(dǎo)企業(yè)進(jìn)行經(jīng)營(yíng)管理,幫助企業(yè)實(shí)現(xiàn)經(jīng)營(yíng)目標(biāo)�；趹�(zhàn)略導(dǎo)向的全面預(yù)算管理體系的構(gòu)建就是將企業(yè)戰(zhàn)略目標(biāo)與預(yù)算管理有機(jī)結(jié)合起來(lái),將戰(zhàn)略目標(biāo)分解量化到預(yù)算目標(biāo)中,從而使企業(yè)戰(zhàn)略貫穿生產(chǎn)經(jīng)營(yíng)的全過(guò)程,有效地推動(dòng)企業(yè)戰(zhàn)略目標(biāo)的落實(shí)。本文從以戰(zhàn)略為導(dǎo)向的預(yù)算管理角度出發(fā),首先闡述了研究的研究背景、研究意義,結(jié)合國(guó)內(nèi)外研究評(píng)述,確定本文的研究?jī)?nèi)容以及研究方法。然后以S公司為案例,介紹企業(yè)概況和組織機(jī)構(gòu)。在調(diào)研和總結(jié)其全面預(yù)算管理體系構(gòu)建現(xiàn)狀的基礎(chǔ)上,提出其中存在的問(wèn)題,即預(yù)算目標(biāo)與集團(tuán)戰(zhàn)略目標(biāo)存在偏差、預(yù)算執(zhí)行效果有待提升、預(yù)算分析尚待完善、預(yù)算控制仍需強(qiáng)化以及預(yù)算考評(píng)需進(jìn)一步完善。最后,結(jié)合國(guó)內(nèi)外先進(jìn)的全面預(yù)算管理經(jīng)驗(yàn),針對(duì)以上問(wèn)題對(duì)其全面預(yù)算管理體系進(jìn)行優(yōu)化設(shè)計(jì)。本文將預(yù)算管理與戰(zhàn)略管理相結(jié)合,提出了以戰(zhàn)略為導(dǎo)向開展企業(yè)全面預(yù)算管理工作的思路,將S公司發(fā)展戰(zhàn)略置于其全面預(yù)算管理的核心位置,對(duì)其現(xiàn)有的全面預(yù)算管理體系做進(jìn)一步的優(yōu)化,并提出預(yù)算管理體系運(yùn)行以及優(yōu)化方案實(shí)施的保障措施,旨在為S公司提供完善、具體、可行的優(yōu)化方案,推動(dòng)其全面預(yù)算管理體系的完善進(jìn)程。
[Abstract]:The enterprise strategic goal is the enterprise development goal which is determined on the basis of considering the relevant factors of the internal and external environment of the enterprise. It guides the enterprise to allocate the resources reasonably, decides the organization future development direction, is very important to the enterprise development. Budget management is an important part of enterprise management activities. As an important means of budget management, the overall budget management system has been gradually recognized in Chinese enterprises. At the same time, more and more enterprises, especially large enterprises, introduce comprehensive budget management system, integrate the key problems of enterprises into this management system, guide enterprises to manage and help enterprises achieve their business objectives. The construction of the comprehensive budget management system based on the strategic orientation is to combine the strategic objectives with the budget management organically, and to decompose the strategic objectives into the budget objectives, so that the enterprise strategy runs through the whole process of production and operation. Effectively promote the implementation of the strategic objectives of enterprises. From the point of view of strategy oriented budget management, this paper first expounds the research background and significance of the research, combined with the domestic and foreign research comments, determines the research content and research methods of this paper. Then take S company as the case, introduces the enterprise general situation and the organization. On the basis of investigating and summarizing the present situation of the construction of its comprehensive budget management system, the paper puts forward the existing problems, that is, the deviation between the budget target and the strategic objective of the group, the effect of budget execution to be improved, the budget analysis to be improved, and the budget analysis to be improved. Budget control still needs to be strengthened and budget evaluation needs to be further improved. Finally, the comprehensive budget management system is optimized and designed according to the advanced experience of total budget management at home and abroad. This paper combines the budget management with the strategic management, and puts forward the idea of taking the strategy as the direction to carry out the overall budget management of the enterprise, and puts the development strategy of S company in the core position of its overall budget management. Make further optimization to its existing overall budget management system, and put forward the guarantee measures of budget management system operation and optimization scheme implementation, in order to provide perfect, concrete and feasible optimization scheme for S Company. To promote the improvement of its overall budget management system.
【學(xué)位授予單位】：南京師范大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.48

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