本文關(guān)鍵詞：基于平衡計(jì)分卡的長(zhǎng)慶油田輸油處預(yù)算考評(píng)研究　出處：《西安石油大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：面臨當(dāng)前我國(guó)需求側(cè)整體性不足,供給側(cè)結(jié)構(gòu)性矛盾凸顯,經(jīng)濟(jì)增長(zhǎng)在波動(dòng)中放緩的新常態(tài),企業(yè)迎來(lái)深化改革、加強(qiáng)管理、轉(zhuǎn)變方式、提升創(chuàng)效能力的重大機(jī)遇。預(yù)算考評(píng),作為全面預(yù)算管理體系中承前啟后的重要紐帶,不僅與企業(yè)實(shí)現(xiàn)預(yù)定經(jīng)營(yíng)目標(biāo)相關(guān)聯(lián),保障了企業(yè)預(yù)算管理的有效實(shí)施,還檢驗(yàn)了預(yù)算編制和執(zhí)行的實(shí)際效果,為企業(yè)持續(xù)經(jīng)營(yíng)、發(fā)展壯大提供可能,對(duì)于預(yù)算調(diào)整和員工激勵(lì)方面都有重大意義。加強(qiáng)、優(yōu)化預(yù)算考評(píng)指標(biāo)體系,是促進(jìn)現(xiàn)代企業(yè)精細(xì)化管理和提質(zhì)增效的重要措施,也是社會(huì)進(jìn)步、經(jīng)濟(jì)發(fā)展的必然趨勢(shì)。圍繞預(yù)算考評(píng)指標(biāo)體系建設(shè)這一研究主題,以長(zhǎng)慶油田輸油處作為案例研究對(duì)象展開(kāi)相關(guān)研究。首先對(duì)預(yù)算考評(píng)和平衡計(jì)分卡思想的相關(guān)理論進(jìn)行梳理,借鑒國(guó)內(nèi)外在該方面的研究成果,聯(lián)系輸油處當(dāng)前生產(chǎn)經(jīng)營(yíng)的內(nèi)外環(huán)境,面臨遇到的產(chǎn)輸矛盾突出、成本剛性增長(zhǎng)和員工訴求多元等諸多挑戰(zhàn),對(duì)輸油處預(yù)算考評(píng)現(xiàn)狀進(jìn)行了分析,得出現(xiàn)行體系滯后,無(wú)激勵(lì)作用等問(wèn)題。然后,借鑒平衡計(jì)分卡思想,結(jié)合預(yù)算考核具體內(nèi)容,構(gòu)建了適合長(zhǎng)慶油田輸油處的“四維度三方面”預(yù)算考評(píng)指標(biāo)體系,運(yùn)用層次分析法和專家打分法為關(guān)鍵指標(biāo)設(shè)計(jì)權(quán)重,進(jìn)而設(shè)計(jì)了評(píng)價(jià)標(biāo)準(zhǔn)和打分規(guī)則,為長(zhǎng)慶油田輸油處推動(dòng)預(yù)算執(zhí)行和實(shí)現(xiàn)預(yù)算目標(biāo)提供了有力保障。最后,將輸油處2016年相關(guān)資料數(shù)據(jù)代入基于平衡計(jì)分卡的預(yù)算考評(píng)指標(biāo)體系中去實(shí)踐檢驗(yàn),通過(guò)效果分析得出預(yù)算編制存在松弛等問(wèn)題,需要不斷修訂指標(biāo)、完善相關(guān)制度建設(shè)和激勵(lì)機(jī)制的可行性建議。證實(shí)了將平衡計(jì)分卡思想引入預(yù)算考評(píng)理論中,構(gòu)建基于平衡計(jì)分卡的預(yù)算考評(píng)指標(biāo)體系,有利于全面預(yù)算管理的重要作用的發(fā)揮,也有利于企業(yè)更加良好的配置資源和實(shí)現(xiàn)戰(zhàn)略目標(biāo)。
[Abstract]:Facing the shortage of demand-side integrity supply-side structural contradictions and the slowdown of economic growth in the new normal enterprises usher in deepening reform strengthening management and changing ways. As an important link between the past and the future in the overall budget management system, the budget evaluation is not only related to the realization of the predetermined business objectives, but also ensures the effective implementation of the enterprise budget management. It also tests the actual effect of budget preparation and implementation, provides the possibility for the enterprise to continue to operate and develop, and has great significance for budget adjustment and staff motivation, strengthens and optimizes the budget evaluation index system. It is an important measure to promote the fine management of modern enterprises and improve the quality and efficiency. It is also the inevitable trend of social progress and economic development. Changqing oil field as a case study of the relevant research. First of all, the budget evaluation and balanced Scorecard theory of the relevant theory, draw lessons from domestic and foreign research results in this area. In view of the current internal and external environment of production and operation of the oil transportation office, facing many challenges, such as outstanding contradiction of production and transportation, rigid growth of cost and multiple demands of staff, the present situation of budget evaluation of oil transportation office is analyzed. Then draw lessons from the idea of balanced Scorecard, combined with the specific content of budget assessment. This paper constructs a budget evaluation index system of "four dimensions and three aspects" suitable for Changqing oil field, and designs the evaluation criteria and scoring rules by using AHP and expert scoring method as the key index design weights. Changqing Oil Field Oil Transportation Department to promote the implementation of the budget and achieve the budget objectives to provide a strong guarantee. Finally. The 2016 related data of the oil transportation office is put into the budget evaluation index system based on the balanced Scorecard to test the practice. Through the analysis of the effect, it is found that there are some problems in the budget preparation, such as relaxation, and the indicators need to be revised constantly. It is proved that the idea of balanced scorecard is introduced into the theory of budget evaluation, and the budget evaluation index system based on balanced scorecard is constructed. It is beneficial to the exertion of the important function of the overall budget management and to the better allocation of resources and the realization of the strategic goal.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.22;F406.7

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本文編號(hào)：1375102