【摘要】：全面預(yù)算管理是企業(yè)發(fā)展不可或缺的管理工具,隨著國內(nèi)經(jīng)濟(jì)的發(fā)展和預(yù)算管理理論的引入,全面預(yù)算管理在國內(nèi)企業(yè)得到重視和推廣,日益受到企業(yè)管理者的重視,但是多數(shù)企業(yè)將預(yù)算管理集中于財務(wù)領(lǐng)域,沒有很好的與日常經(jīng)營范圍相結(jié)合,使預(yù)算管理缺乏長期效應(yīng)。對管理層而言,預(yù)算管理并沒有達(dá)到預(yù)算介入業(yè)務(wù)來實現(xiàn)全面控制公司的運營及推動公司經(jīng)營目標(biāo)實現(xiàn)的效果,所以,本文重點結(jié)合AX證券公司實務(wù)研究全面預(yù)算管理具有一定的現(xiàn)實意義。本文以AX證券公司為例,立足于公司實務(wù)以公司發(fā)展策略為基礎(chǔ)分析全面預(yù)算管理體系,對其全面預(yù)算管理的應(yīng)用進(jìn)行系統(tǒng)分析。近年來證券行業(yè)受到國家政策的支持新業(yè)務(wù)層出不窮,為了能在激烈的競爭中獲取生存和發(fā)展機(jī)遇,大部分券商已開始轉(zhuǎn)型,將業(yè)務(wù)重心由傳統(tǒng)業(yè)務(wù)市場向新型業(yè)務(wù)市場轉(zhuǎn)移,證券公司業(yè)務(wù)分布結(jié)構(gòu)的改變勢必產(chǎn)生影響,AX證券公司原有的預(yù)算管理手段明顯已無法滿足日常需求,各種弊端也日益凸顯。本文首先通過分析研究全面預(yù)算管理理論和國內(nèi)外研究理論,其次結(jié)合AX證券公司基本情況、管理模式及預(yù)算匹配現(xiàn)狀、預(yù)算管理特征及預(yù)算實施過程中的問題等方面進(jìn)行分析,在AX證券公司現(xiàn)有預(yù)算管理的基礎(chǔ)上優(yōu)化其全面預(yù)算管理體系。本文創(chuàng)新點及結(jié)論:(1)結(jié)合行業(yè)的發(fā)展動向和管理需求展開論述,使論文具有時效性和針對性;(2)從證券公司預(yù)算管理實際情況出發(fā),貼切實際管理需要,結(jié)合日常問題設(shè)計全面預(yù)算管理體系,充分考慮AX證券公司實務(wù)中的問題,避免生搬硬套的情況;(3)區(qū)別于其他行業(yè)預(yù)算體系,結(jié)合AX證券公司業(yè)務(wù)發(fā)展類型及多層級部門設(shè)置,對公司全面預(yù)算管理體系作出指導(dǎo)和建議更加具有實踐意義;(4)結(jié)合市場環(huán)境,設(shè)置優(yōu)化AX證券公司考核體制,并將其與預(yù)算考評結(jié)合,使預(yù)算與市場化相結(jié)合具有一定的動態(tài)影響;(5)優(yōu)化AX證券公司預(yù)算編制,按照預(yù)算模塊分類,與實踐情況相結(jié)合提出問題和建議,突出優(yōu)化編制對全面預(yù)算管理帶來的影響。
[Abstract]:Comprehensive budget management is an indispensable management tool for enterprise development. With the development of domestic economy and the introduction of budget management theory, comprehensive budget management has been attached importance to and popularized in domestic enterprises. However, most enterprises concentrate their budget management on the financial field, which is not well combined with the daily business scope, which makes the budget management lack of long-term effect. As far as management is concerned, budget management has not achieved the effect of budget intervention to achieve overall control of the company's operations and promote the realization of the company's business objectives, so, It is of practical significance to study total budget management in combination with the practice of AX Securities Company. Taking AX Securities Company as an example, this paper analyzes the overall budget management system on the basis of the company's development strategy, and systematically analyzes the application of its overall budget management. In recent years, the securities industry has been supported by national policies. In order to obtain survival and development opportunities in the fierce competition, most securities companies have begun to transform their business focus from the traditional business market to the new business market. The change of business distribution structure of securities companies is bound to have an impact on the original budget management tools of ax securities companies can not obviously meet the daily needs, and various drawbacks are becoming increasingly prominent. This paper firstly studies the theory of comprehensive budget management and domestic and foreign research theory, and then combines the basic situation of AX securities company, management model and budget matching status. The characteristics of budget management and the problems in budget implementation are analyzed, and the overall budget management system of AX Securities Company is optimized on the basis of existing budget management. The innovation points and conclusions of this paper are as follows: (1) discussing the development trend and management demand of the industry, making the paper timely and targeted; (2) proceeding from the actual situation of the budget management of the securities company, it is suitable for the actual management needs. Design a comprehensive budget management system combined with daily problems, fully consider the problems in the practice of AX Securities Company, avoid the situation of copying mechanically; (3) different from other industry budget system, combine with the business development type and multi-level department setup of AX securities company, It has more practical significance to give guidance and suggestions to the overall budget management system of the company. (4) combine the market environment, set up and optimize the appraisal system of AX securities company, and combine it with the budget evaluation. The combination of budget and marketization has a certain dynamic impact; (5) optimize the AX securities company budget preparation, according to the budget module classification, combined with the practical situation to put forward problems and suggestions, highlight the impact of optimization on the overall budget management.
【學(xué)位授予單位】：河南工業(yè)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F830.42;F832.39

【參考文獻(xiàn)】

相關(guān)期刊論文 前10條

1 邱瑜;;強(qiáng)化行政事業(yè)單位預(yù)算管理績效考評體系的構(gòu)建[J];財經(jīng)界(學(xué)術(shù)版);2016年23期

2 潘利國;;房地產(chǎn)企業(yè)預(yù)算管理現(xiàn)狀及發(fā)展趨勢[J];企業(yè)改革與管理;2016年19期

3 林志煌;翁書亞;;管理會計信息化——財務(wù)信息化的新階段[J];財會學(xué)習(xí);2016年06期

4 高玉秋;;公立醫(yī)院加強(qiáng)內(nèi)部控制體系建設(shè)研究[J];中國集體經(jīng)濟(jì);2015年22期

5 喻鑫;;戰(zhàn)略管理會計在證券公司應(yīng)用[J];中國管理信息化;2015年02期

6 楊曉蘭;;淺談證券公司全面預(yù)算工作[J];新經(jīng)濟(jì);2014年32期

7 杜海霞;;預(yù)算管理發(fā)展歷程與預(yù)算功能演進(jìn)[J];財會月刊;2014年20期

8 方思超;;論平衡計分卡在企業(yè)預(yù)算管理中的應(yīng)用[J];時代金融;2014年05期

9 劉欣新;;對證券營業(yè)部的財務(wù)管理的幾點認(rèn)識[J];財經(jīng)界(學(xué)術(shù)版);2013年04期

10 石英華;;完善預(yù)算管理的深層次思考——項目支出預(yù)算執(zhí)行的問題與對策[J];財貿(mào)經(jīng)濟(jì);2012年10期

，

本文編號：2258080