全面预算管理在铜陵浩荣电子科技有限公司的应用研究
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摘要
随着市场经济体制的完善,改革开放的持续深入,我国经济迅猛发展,行业竞争日趋激烈,经济的对外依存度也逐年增大。中国企业不仅面临国内同行的竞争,还要受到国际同行的威胁。因此,计划经济时代下的粗放经营模式已被淘汰。企业若要获得持续发展,内部必须提高经营管理水平,以形成核心竞争力。而全面预算管理却是为数不多的将企业资金流、信息流、业务流有效整合,实现战略目标,形成核心竞争力的管理工具之一。认识其重要性并实施全面预算管理的国内企业越来越多,但实施效果却不理想,主要原因多是缺少可供参考的实践范例,因此本文选择“全面预算管理”这一课题,力求通过规范分析与个案分析以对全面预算管理进行解析并提出改进建议。
本文分为五个部分,第一部分阐述了本文的研究背景及选题意义。对全面预算管理在国内外的研究应用状况作了介绍。概述了本文研究思路和方法以及创新和不足。第二部分先对传统全面预算管理理论进行了介绍,然后对全面预算管理相关理论如公司治理、委托代理、内部控制、战略管理等理论进行了简要介绍并分析了其与全面预算管理之间的关系。第三部分从理论角度对如何构建战略导向的全面预算管理进行了探讨,对战略导向下的预算管理组织架构、战略目标的制定与分解以及战略预算的编制进行了深入分析。第四部分对铜陵浩荣电子科技有限公司(以下简称“浩荣公司”)实施全面预算管理的实践进行了分析,不仅肯定了浩荣公司预算带来了成效,也总结了实施预算管理为同行业带来的启示。第五部分对浩荣公司全面预算管理存在的问题提出了加强预算管理的战略导向性、完善预算内控和风险防范制度、改善内部治理结构和改进资本预算编制方法等一些改进建议。
本文主要贡献是对较为前沿的战略导向全面预算管理作了初步理论探讨,然后对浩荣公司的全面预算管理实践进行了理论总结并提出改进建议,并特别提出了在资金紧张的情况下如何利用供应链进行资金筹划预算。更为重要的是本文理论结合实践,为同行业企业提供了具有实际操作意义的实践范例。
As the system of market economy and the developing opening-up reform, China's economy develops rapidly and the increasing industry competition, therefore external dependence of economy increases year by year. Chinese companies not only face competition from domestic counterparts, but also by the threat of international peers. Therefore, the extensive mode of operation has been eliminated under the planned economy era. If companies want to achieve sustained development, internal needs to improve the management level to meet customer personalized needs to form the core competitiveness. But the overall budget management is one of the few means which enterprise cash flow, information flow, business flow to effectively integrate and achieve strategic objectives and be one of the management tools in forming the core competitiveness. We should recognize its importance and implementation of a comprehensive budget management during more and more domestic enterprises, but the results are not satisfactory mainly due to the lack of referent practical examples, so I choose the subject of "comprehensive budget management," to case analysis to resolve the overall budget management and make recommendations for improvement through normative analysis.
This paper is divided into five parts, the first describes the background of this research and significance of this topics which introduce the management of the budget status of research and application at home and abroad. This paper outlines the ideas and methods as well as innovation and inadequate. The second part first introduce the traditional management theory of budget, such as company management, principal-agent, internal controls, strategic management theory and provides an overview and analysis of its relationship with budget management. The third part from the theoretical point of view on how to build a strategy-oriented budget management were discussed under the budget for the strategic direction of the management organizational structure, analyze strategic objectives and strategy formulation and decomposition of the budget in-depth. The fourth part analyzes the company's implementation of the budget for Haorong management practices, not only affirms the budget brought results for Haorong, but also sums up the budget management implementation which brings enlightenment for the industry. PartⅤproposes some suggestions for improvement which strengthen budget management strategy oriented to improve the budget system of internal control and risk prevention, improve the internal management structure and the capital budgeting methods Haorong's budget problems in the management.
This paper is a contribution to a more forward-oriented budget management about strategic preliminary theoretical discussion, and then summarize Haorong's theory of budget management practices and recommendations for improvement, and especially highlighted the financial constraints in the case of how the supply chain the capital planning budget. What's more, this theory with practice provides a meaningful practice with practical examples for the same industry.
本文分为五个部分,第一部分阐述了本文的研究背景及选题意义。对全面预算管理在国内外的研究应用状况作了介绍。概述了本文研究思路和方法以及创新和不足。第二部分先对传统全面预算管理理论进行了介绍,然后对全面预算管理相关理论如公司治理、委托代理、内部控制、战略管理等理论进行了简要介绍并分析了其与全面预算管理之间的关系。第三部分从理论角度对如何构建战略导向的全面预算管理进行了探讨,对战略导向下的预算管理组织架构、战略目标的制定与分解以及战略预算的编制进行了深入分析。第四部分对铜陵浩荣电子科技有限公司(以下简称“浩荣公司”)实施全面预算管理的实践进行了分析,不仅肯定了浩荣公司预算带来了成效,也总结了实施预算管理为同行业带来的启示。第五部分对浩荣公司全面预算管理存在的问题提出了加强预算管理的战略导向性、完善预算内控和风险防范制度、改善内部治理结构和改进资本预算编制方法等一些改进建议。
本文主要贡献是对较为前沿的战略导向全面预算管理作了初步理论探讨,然后对浩荣公司的全面预算管理实践进行了理论总结并提出改进建议,并特别提出了在资金紧张的情况下如何利用供应链进行资金筹划预算。更为重要的是本文理论结合实践,为同行业企业提供了具有实际操作意义的实践范例。
As the system of market economy and the developing opening-up reform, China's economy develops rapidly and the increasing industry competition, therefore external dependence of economy increases year by year. Chinese companies not only face competition from domestic counterparts, but also by the threat of international peers. Therefore, the extensive mode of operation has been eliminated under the planned economy era. If companies want to achieve sustained development, internal needs to improve the management level to meet customer personalized needs to form the core competitiveness. But the overall budget management is one of the few means which enterprise cash flow, information flow, business flow to effectively integrate and achieve strategic objectives and be one of the management tools in forming the core competitiveness. We should recognize its importance and implementation of a comprehensive budget management during more and more domestic enterprises, but the results are not satisfactory mainly due to the lack of referent practical examples, so I choose the subject of "comprehensive budget management," to case analysis to resolve the overall budget management and make recommendations for improvement through normative analysis.
This paper is divided into five parts, the first describes the background of this research and significance of this topics which introduce the management of the budget status of research and application at home and abroad. This paper outlines the ideas and methods as well as innovation and inadequate. The second part first introduce the traditional management theory of budget, such as company management, principal-agent, internal controls, strategic management theory and provides an overview and analysis of its relationship with budget management. The third part from the theoretical point of view on how to build a strategy-oriented budget management were discussed under the budget for the strategic direction of the management organizational structure, analyze strategic objectives and strategy formulation and decomposition of the budget in-depth. The fourth part analyzes the company's implementation of the budget for Haorong management practices, not only affirms the budget brought results for Haorong, but also sums up the budget management implementation which brings enlightenment for the industry. PartⅤproposes some suggestions for improvement which strengthen budget management strategy oriented to improve the budget system of internal control and risk prevention, improve the internal management structure and the capital budgeting methods Haorong's budget problems in the management.
This paper is a contribution to a more forward-oriented budget management about strategic preliminary theoretical discussion, and then summarize Haorong's theory of budget management practices and recommendations for improvement, and especially highlighted the financial constraints in the case of how the supply chain the capital planning budget. What's more, this theory with practice provides a meaningful practice with practical examples for the same industry.
引文
[01]孙耀君.西方企业管理理论的发展[M].北京：中国财政经济出版社,1981.
[02]Lewis,V.B.Toward a theory of budgeting [J]. Public Administration Review,1952 12(1):42-54.
[03]Tyer, C&Jennifer, R. W. Public budgeting in America:a twentieth century retrospective[J]. Public Budgeting, Accounting & Financial Management.1997; Vol.9, No2, Summer:189-219.
[04](美)罗伯特.卡普兰,大卫.诺顿.平衡计分卡—化战略为行动[M].广州：广东经济出版社,2004.
[05]Robin. Fraser, Jeremy. Hope.中译本超越预算：管理者如何跳出年度绩效评估的陷阱[M].北京：中信出版社,2005.
[06]王东艳,董红果,冯田军.基于代理理论的预算管理研究[J].商场现代化2005.29.
[07]陈光焱.对我国财政产生和财政本质的探讨[J].财政研究1988.3.
[08]王斌.企业预算管理及其模式[J].会计研究1999.11.
[09]于增彪,梁文涛.现代公司预算编制起点问题的探讨——兼论公司财务报告的改进[J].会计研究.2002.3.
[10]高晨.以战略为导向的预算改进[J].商业会计.2004.9.
[11]王亚兰,陈丽娜.BSC导向下的战略预算管理[J].企业改革与管理.2004.2.
[12]张瑞君,殷建红.基于价值链的动态预算管理研究[J].经济理论与经济管理.2006.1.
[13]王斌,高晨.论管理会计工具整合系统[J].会计研究,2004(4)：59-64.
[14]汤谷良,杜菲.基于公司战略预算目标体系模型的构建[J].财会通讯,2004(2)：13-15.
[15]潘飞,郭秀娟.作业基础预算(ABB)浅探[J].上海会计,2005(2)：4-7.
[16]张长胜.企业全面预算管理[M].北京：北京大学出版社,2007.
[17]王化成,佟岩,李勇全面预算管理[M].北京：中国人民大学出版社,2003.
[18]张兰香零基预算的编制及探讨[J] 会计师.2009.09.
[19]史习民全面预算管理[M].立信会计出版社.2003.
[20]邹韶禄基于战略导向的企业全面预算管理体系研究[D]长沙：中南大学,2004.
[21]迈克尔A.希特战略管理—竞争与全球化[M].北京机械工业出版社,2010.
[22]Ibid.;C. A. Montgomery Corporate diversification[J], Journal of Econmomic Perspectives 1994(8):163-178.
[23]迈克尔.波特竞争战略[M].北京华夏出版社：2005.
[24]吕嵘.冉斌拒绝短板：平衡计分卡战略实施[M].北京中国发展出版社2005.
[25]徐冬冬仇冬芳孙志宇.企业预算松弛问题的弱化研究[J]价值工程2009.11.
[02]Lewis,V.B.Toward a theory of budgeting [J]. Public Administration Review,1952 12(1):42-54.
[03]Tyer, C&Jennifer, R. W. Public budgeting in America:a twentieth century retrospective[J]. Public Budgeting, Accounting & Financial Management.1997; Vol.9, No2, Summer:189-219.
[04](美)罗伯特.卡普兰,大卫.诺顿.平衡计分卡—化战略为行动[M].广州：广东经济出版社,2004.
[05]Robin. Fraser, Jeremy. Hope.中译本超越预算：管理者如何跳出年度绩效评估的陷阱[M].北京：中信出版社,2005.
[06]王东艳,董红果,冯田军.基于代理理论的预算管理研究[J].商场现代化2005.29.
[07]陈光焱.对我国财政产生和财政本质的探讨[J].财政研究1988.3.
[08]王斌.企业预算管理及其模式[J].会计研究1999.11.
[09]于增彪,梁文涛.现代公司预算编制起点问题的探讨——兼论公司财务报告的改进[J].会计研究.2002.3.
[10]高晨.以战略为导向的预算改进[J].商业会计.2004.9.
[11]王亚兰,陈丽娜.BSC导向下的战略预算管理[J].企业改革与管理.2004.2.
[12]张瑞君,殷建红.基于价值链的动态预算管理研究[J].经济理论与经济管理.2006.1.
[13]王斌,高晨.论管理会计工具整合系统[J].会计研究,2004(4)：59-64.
[14]汤谷良,杜菲.基于公司战略预算目标体系模型的构建[J].财会通讯,2004(2)：13-15.
[15]潘飞,郭秀娟.作业基础预算(ABB)浅探[J].上海会计,2005(2)：4-7.
[16]张长胜.企业全面预算管理[M].北京：北京大学出版社,2007.
[17]王化成,佟岩,李勇全面预算管理[M].北京：中国人民大学出版社,2003.
[18]张兰香零基预算的编制及探讨[J] 会计师.2009.09.
[19]史习民全面预算管理[M].立信会计出版社.2003.
[20]邹韶禄基于战略导向的企业全面预算管理体系研究[D]长沙：中南大学,2004.
[21]迈克尔A.希特战略管理—竞争与全球化[M].北京机械工业出版社,2010.
[22]Ibid.;C. A. Montgomery Corporate diversification[J], Journal of Econmomic Perspectives 1994(8):163-178.
[23]迈克尔.波特竞争战略[M].北京华夏出版社：2005.
[24]吕嵘.冉斌拒绝短板：平衡计分卡战略实施[M].北京中国发展出版社2005.
[25]徐冬冬仇冬芳孙志宇.企业预算松弛问题的弱化研究[J]价值工程2009.11.