基于平衡计分卡的全面预算管理体系研究
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摘要
随着市场经济的逐步完善,各行各业的企业面对国内外企业的残酷竞争,面临着日益严峻的生存和发展压力。提高内部管理水平,加强竞争力成为企业当前的重要任务。全面预算管理是为数不多的能够将企业管理最关键的预测、控制和评价功能联系在一起的管理工具之一,是企业内部控制系统的重要手段,是一种现代企业管理模式。在市场经济发达的西方国家,全面预算管理是企业管理控制的工具和业绩评价的重要依据,我国许多企业也己经认识到全面预算管理的重要性,并且正积极探索适合自身的预算管理模式。但在实践过程中传统的预算管理方式日益暴露出种种弊端:重视对财务指标的控制,忽视了影响企业长期发展的非财务因素对于预算的影响;缺乏企业战略的明确指导;企业在执行力度不够适应性和适合性不足等。这些问题的存在严重制约了全面预算管理的应用与推广。为此本文对企业全面预算管理框架的构建展开研究,具有重要的理论和现实意义。
与企业战略紧密对接的平衡计分卡在关注财务指标的同时,也注重非财务因素的影响,能够对全面预算管理起到补充和借鉴作用。融合了平衡计分卡的全面预算管理体系将真正集结果驱动与过程控制为一体,是预算管理发展的方向。为此,本文回顾了国内外预算管理的发展,综述了国内外企业预算研究应用的现状,在此基础上总结了全面预算管理的内涵,分析了现行全面预算管理体系的构成及存在的问题;为改进全面预算管理,笔者首先论证了基于平衡计分卡的全面预算管理体系的可行性、基本特征和构建意义,并探讨了其运作模式。在此基础上设计了以企业战略为基础、客户预算为起点、内部经营预算为核心、人力资源预算为保障、财务预算为结果的基于平衡计分卡的全面预算管理指标体系,实现了全面预算管理与平衡计分卡战略的有效连接,为企业实施全面预算管理提供了一种思路。
最后,论文引用NW公司为案例,通过对该公司预算体系的分析与研究,对其经营状况进行了全面预算管理优化工作。
With the gradual development and improvement of market-economy, enterprises from all walks of life are being confronted with much more pressure of living and development than before, due to the furious competition from enterprises at home and abroad. It has become the main task to improve internal management and increase enterprises’competitiveness. Comprehensive budget management is one of the few management tools which can integrate the three key functions of enterprise management: forecast, control and evaluate. It is the key internal control method of enterprises and a modern business management mode. In the enterprises of market-economy developed western countries, comprehensive budget management is a tool to control business management and the significant basis to evaluate the performance of staff. Nowadays, many enterprises in our country have already realized the significance of comprehensive budget management, and they have been seeking budget management pattern suitable for themselves. Meanwhile, traditional budget control system exposed the practice of many defects: emphasizing on controlling the financial indexes, but ignoring non-financial indexes that in feet connect with the key factors of enterprise long-term development; lacking of specific guidance towards enterprises’strategies; insufficient enforcement、adaptability and suitability and so on. The application and popularity of comprehensive budget management have being seriously restricted by these problems. For this purpose, it has both significant theoretical and realistic meaning to expand research of constructing the frame of comprehensive budget management.
The Balanced Scorecard which is closely associated with enterprises’strategies takes into consideration both financial indexes and non-financial indexes which can supplement and draw lessons from the comprehensive budget management. The development goal of the comprehensive budget management is to incorporate with the Balanced Scorecard and unite result-orientation and process-orientation as a whole. For this reason, this paper retrospects to the development of budget management at home and abroad, and summarize the present situation of budget management research’s application in the enterprises. On that basis, it makes conclusion of comprehensive budget management and analyze formation and issues current existing in the current comprehensive budget management. In order to improve comprehensive budget management, first of all, the author demonstrates feasibility、basic characteristics and the construction meaning, and take over its operating model. With all these, this paper put forward a design referring to Comprehensive budget management based on the Balanced Scoredcard, which takes enterprise’strategy as foundation, guest budget as the starting point, interior budget as the core, human resource as the safeguard, financial budget as the result. In the new system, it realizes an effective link between execute comprehensive budget management and the Balanced Scorecard strategy, which provide a thread to execute comprehensive budget management.
Simultaneously, with quoting the case of the NW company in Beijing, after analyzing and researching its budget system, the author makes optimization for comprehensive budget management aiming at its operating condition.
与企业战略紧密对接的平衡计分卡在关注财务指标的同时,也注重非财务因素的影响,能够对全面预算管理起到补充和借鉴作用。融合了平衡计分卡的全面预算管理体系将真正集结果驱动与过程控制为一体,是预算管理发展的方向。为此,本文回顾了国内外预算管理的发展,综述了国内外企业预算研究应用的现状,在此基础上总结了全面预算管理的内涵,分析了现行全面预算管理体系的构成及存在的问题;为改进全面预算管理,笔者首先论证了基于平衡计分卡的全面预算管理体系的可行性、基本特征和构建意义,并探讨了其运作模式。在此基础上设计了以企业战略为基础、客户预算为起点、内部经营预算为核心、人力资源预算为保障、财务预算为结果的基于平衡计分卡的全面预算管理指标体系,实现了全面预算管理与平衡计分卡战略的有效连接,为企业实施全面预算管理提供了一种思路。
最后,论文引用NW公司为案例,通过对该公司预算体系的分析与研究,对其经营状况进行了全面预算管理优化工作。
With the gradual development and improvement of market-economy, enterprises from all walks of life are being confronted with much more pressure of living and development than before, due to the furious competition from enterprises at home and abroad. It has become the main task to improve internal management and increase enterprises’competitiveness. Comprehensive budget management is one of the few management tools which can integrate the three key functions of enterprise management: forecast, control and evaluate. It is the key internal control method of enterprises and a modern business management mode. In the enterprises of market-economy developed western countries, comprehensive budget management is a tool to control business management and the significant basis to evaluate the performance of staff. Nowadays, many enterprises in our country have already realized the significance of comprehensive budget management, and they have been seeking budget management pattern suitable for themselves. Meanwhile, traditional budget control system exposed the practice of many defects: emphasizing on controlling the financial indexes, but ignoring non-financial indexes that in feet connect with the key factors of enterprise long-term development; lacking of specific guidance towards enterprises’strategies; insufficient enforcement、adaptability and suitability and so on. The application and popularity of comprehensive budget management have being seriously restricted by these problems. For this purpose, it has both significant theoretical and realistic meaning to expand research of constructing the frame of comprehensive budget management.
The Balanced Scorecard which is closely associated with enterprises’strategies takes into consideration both financial indexes and non-financial indexes which can supplement and draw lessons from the comprehensive budget management. The development goal of the comprehensive budget management is to incorporate with the Balanced Scorecard and unite result-orientation and process-orientation as a whole. For this reason, this paper retrospects to the development of budget management at home and abroad, and summarize the present situation of budget management research’s application in the enterprises. On that basis, it makes conclusion of comprehensive budget management and analyze formation and issues current existing in the current comprehensive budget management. In order to improve comprehensive budget management, first of all, the author demonstrates feasibility、basic characteristics and the construction meaning, and take over its operating model. With all these, this paper put forward a design referring to Comprehensive budget management based on the Balanced Scoredcard, which takes enterprise’strategy as foundation, guest budget as the starting point, interior budget as the core, human resource as the safeguard, financial budget as the result. In the new system, it realizes an effective link between execute comprehensive budget management and the Balanced Scorecard strategy, which provide a thread to execute comprehensive budget management.
Simultaneously, with quoting the case of the NW company in Beijing, after analyzing and researching its budget system, the author makes optimization for comprehensive budget management aiming at its operating condition.
引文
[1]李雪华,BSC与预算管理的整合,西安建筑科技大学学报(社会科学版),2007.03
[2]徐新佳,刍议战略导向全面预算,沿海企业与科技,2006.02
[3]王苹香,企业实施全面预算管理存在的问题,山东行政学院山东省经济管理干部学院学报,2005.10
[4]吴文婕、陈菊花,我国预算管理理论和实践综述,价值工程,2007.10
[5]周谦,企业全面预算考评指标的构建思考,大众科技,2007.11
[6]吕鹏,论企业战略预算体系的构建,生产力研究,2007.05
[7]黎明、王秋红,基于平衡记分卡的预算框架构建,中国农业会计,2006.08
[8]田西杰,基于平衡记分卡的预算控制研究综述,决策探索,2007.04
[9]李兆杰,将平衡记分卡应用于企业全面预算管理体系,郑州大学硕士学位论文,2007.05
[10]王文华、齐克武,改进企业预算管理,内蒙古煤炭经济,2007.03
[11]张双才、王桂巧,基于平衡计分卡的企业战略管理框架,河北经贸大学学报,2004.01
[12]靳思昌,浅谈平衡记分卡在战略预算中的应用,集团经济研究,2007.04
[13]戈晓玉,企业预算管理的经济学分析研究,天津财经大学硕士学位毕业论文,2005.11
[14]罗强,作业成本预算管理,贵州大学工商管理硕士学位论文,2007.06
[15]于增彪,关于集团公司预算管理系统的框架研究,会计研究,2004
[16]马永生,服务企业预算管理系统的变革,上海企业,2006
[17]王化成,财务总监丛书,《全面预算管理》【M】,北京,中国人民大学出版社,2004
[18]王斌,全面预算管理及其模式,金蝶杯管理会计有奖征文,2004
[19]方明,融合了平衡记分卡的全面预算管理体系,天津工业大学硕士学位论文,2007.02
[20]安东尼·阿特金森,罗伯特·卡普兰,《管理会计》【M】,北京,北京大学出版社,2006
[21]张南红,试谈民营企业实施全面预算管理的有效措施,民营经济研究,2006
[22]张玺尧、梁星,影响全面预算管理效益的思维误区及建议,财会与审计,2006
[23]潘爱香、高晨,《全面预算管理》【M】,浙江,浙江人民出版社,2001
[24]方凌,四种创新的全面预算管理模式,武汉理工大学硕士学位论文,2006.03
[25]张谛,平衡记分卡的作用原理来构建公司财务控制体系,西南财经大学硕士学位论文,2007.11
[26]乐世斌,论我国企业全面预算管理中存在的问题及其对策,经济师,2004.10
[27]乌玉萍、唐立新,目前企业实行全面预算管理存在的问题及实现途径,江西有色金属,2004.04
[28]韦德洪,企业全面预算管理的实施障碍与清算对策,会计之友,2004.10
[29]吴英红、徐言祥,企业实行全面预算管理的误区及对策,管理研究,2004.06
[30]朱敏,建立基于战略导向的全面预算管理体系,硕士学位论文,2006.11
[31]原秀芳,全面预算管理的困境与对策,冶金财会,2004.10
[32]全思飞、丁敏,我国企业实施全面预算管理难在何处,财会通讯,2003.08
[33]何瑛,全面预算管理的体系框架和主要功能,经济与管理研究,2005.02
[34]陈宁,论基于平衡计分卡的全面预算管理,集团经济研究,2004.11
[35]张万斌、陈维奇,企业实行全面预算管理基本模式初探,冶金财会,2000.06
[36]晏晨晖、郭臻,论企业全面预算管理体系的构建,中国水利,2004.07
[37]刘忠、郭文胜、简洁,企业全面预算管理体系构建与设计研究,会计之友,2004.09
[38]王继英,企业如何消除对全面预算管理的误解,经营管理者,2005.06
[39]张宁,企业实行全面预算管理应注意的几个问题,港口理财,2004.11
[40]常龙,基于平衡计分卡的战略预算管理研究,油气田地面工程,2004.01
[41]王程杰,建立适合我国国情和管理特色的预算理论和模式,江西财经大学,2005.06
[42]John Fanning,Budgeting: Evolution or Revolution? Accountancy, October 2000
[43]Robert S. Kaplan、Davld P. Norton,Strategy map,Strategic Finance. March, 2004
[44]Developments in Budgeting: An Overview and Research Perspective,Jounal of Management Accounting Research,2003
[45]Bleeker R. Key features of activity-based budgeting. Journal of Cast Management. 2001, 15
[46]Shapiro A·C. Corporate Strategy and the Capital Budgeting Decision. Midland Corporate Finance Journal, Spring 1985
[47]Michael Ahitt R. Strategic management. China Machine Press, 2001
[2]徐新佳,刍议战略导向全面预算,沿海企业与科技,2006.02
[3]王苹香,企业实施全面预算管理存在的问题,山东行政学院山东省经济管理干部学院学报,2005.10
[4]吴文婕、陈菊花,我国预算管理理论和实践综述,价值工程,2007.10
[5]周谦,企业全面预算考评指标的构建思考,大众科技,2007.11
[6]吕鹏,论企业战略预算体系的构建,生产力研究,2007.05
[7]黎明、王秋红,基于平衡记分卡的预算框架构建,中国农业会计,2006.08
[8]田西杰,基于平衡记分卡的预算控制研究综述,决策探索,2007.04
[9]李兆杰,将平衡记分卡应用于企业全面预算管理体系,郑州大学硕士学位论文,2007.05
[10]王文华、齐克武,改进企业预算管理,内蒙古煤炭经济,2007.03
[11]张双才、王桂巧,基于平衡计分卡的企业战略管理框架,河北经贸大学学报,2004.01
[12]靳思昌,浅谈平衡记分卡在战略预算中的应用,集团经济研究,2007.04
[13]戈晓玉,企业预算管理的经济学分析研究,天津财经大学硕士学位毕业论文,2005.11
[14]罗强,作业成本预算管理,贵州大学工商管理硕士学位论文,2007.06
[15]于增彪,关于集团公司预算管理系统的框架研究,会计研究,2004
[16]马永生,服务企业预算管理系统的变革,上海企业,2006
[17]王化成,财务总监丛书,《全面预算管理》【M】,北京,中国人民大学出版社,2004
[18]王斌,全面预算管理及其模式,金蝶杯管理会计有奖征文,2004
[19]方明,融合了平衡记分卡的全面预算管理体系,天津工业大学硕士学位论文,2007.02
[20]安东尼·阿特金森,罗伯特·卡普兰,《管理会计》【M】,北京,北京大学出版社,2006
[21]张南红,试谈民营企业实施全面预算管理的有效措施,民营经济研究,2006
[22]张玺尧、梁星,影响全面预算管理效益的思维误区及建议,财会与审计,2006
[23]潘爱香、高晨,《全面预算管理》【M】,浙江,浙江人民出版社,2001
[24]方凌,四种创新的全面预算管理模式,武汉理工大学硕士学位论文,2006.03
[25]张谛,平衡记分卡的作用原理来构建公司财务控制体系,西南财经大学硕士学位论文,2007.11
[26]乐世斌,论我国企业全面预算管理中存在的问题及其对策,经济师,2004.10
[27]乌玉萍、唐立新,目前企业实行全面预算管理存在的问题及实现途径,江西有色金属,2004.04
[28]韦德洪,企业全面预算管理的实施障碍与清算对策,会计之友,2004.10
[29]吴英红、徐言祥,企业实行全面预算管理的误区及对策,管理研究,2004.06
[30]朱敏,建立基于战略导向的全面预算管理体系,硕士学位论文,2006.11
[31]原秀芳,全面预算管理的困境与对策,冶金财会,2004.10
[32]全思飞、丁敏,我国企业实施全面预算管理难在何处,财会通讯,2003.08
[33]何瑛,全面预算管理的体系框架和主要功能,经济与管理研究,2005.02
[34]陈宁,论基于平衡计分卡的全面预算管理,集团经济研究,2004.11
[35]张万斌、陈维奇,企业实行全面预算管理基本模式初探,冶金财会,2000.06
[36]晏晨晖、郭臻,论企业全面预算管理体系的构建,中国水利,2004.07
[37]刘忠、郭文胜、简洁,企业全面预算管理体系构建与设计研究,会计之友,2004.09
[38]王继英,企业如何消除对全面预算管理的误解,经营管理者,2005.06
[39]张宁,企业实行全面预算管理应注意的几个问题,港口理财,2004.11
[40]常龙,基于平衡计分卡的战略预算管理研究,油气田地面工程,2004.01
[41]王程杰,建立适合我国国情和管理特色的预算理论和模式,江西财经大学,2005.06
[42]John Fanning,Budgeting: Evolution or Revolution? Accountancy, October 2000
[43]Robert S. Kaplan、Davld P. Norton,Strategy map,Strategic Finance. March, 2004
[44]Developments in Budgeting: An Overview and Research Perspective,Jounal of Management Accounting Research,2003
[45]Bleeker R. Key features of activity-based budgeting. Journal of Cast Management. 2001, 15
[46]Shapiro A·C. Corporate Strategy and the Capital Budgeting Decision. Midland Corporate Finance Journal, Spring 1985
[47]Michael Ahitt R. Strategic management. China Machine Press, 2001