企业全面预算管理体系的构建

湘潭大学硕士学位论文企业全面预算管理体系的构建姓名：曾维林申请学位级别：硕士专业：会计学指导教师：周密20060501IIIABSTRACTAlongwiththetimegoing,thebudgetmanagementinenterpriseanditstheoryisincreasinglydevelopinginthewesternnation.Manymultinationalcorporationstakethebudgetingasthebasisofbusinessmanagementcontrollingandachievementappraisal.Ourcountrystartsthecomprehensivebudgetmanagementresearchandpracticeonlyinrecentyears.Manyenterpriseshavecarriedoutthebudgetcontrolsystem,suchasShanghaiBaoshanSteelCorporationandWeifangAsiamagnitude.Theyhaveobtainedthecertainresult,butquitepartsofenterprisescan’treachthegoodeffect.Themainreasonwasthattheenterprisescarryingoutthecomprehensivebudgetmanagementhavemanyproblems.Howtodisplaythebudgetmanagementfunctionbetterbecomesthetopictobesolvedonthetheoryandactualworkers.Thispaperregardsproblemsexistinginenterprises’budgetmanagementofourcountryasthebreakthrough,andconstructsthecomprehensivebudgetmanagementsysteminenterpriseswhichsuitsourcountry.Itexpectstoimprovetheoryandmethodofthecomprehensivebudgetmanagement,andguidesthecomprehensivebudgetmanagementbetter.Firstly,thearticlecarriesontheelaborationaboutthecomprehensivebudgetmanagementtoeliminatepeople'sunderstandingerroneouszone.Then,itintroducestheagenttheoryandthestrategicmanagementtheorytoprovethenecessityofbudgetmanagementinenterprises.Secondly,thearticleadvancesbudgetmanagementinourcountry’senterprisesfromthebudgetmanagementorganizationsystemandthebudgetmanagementmovementsystem.Thebudgetmanagementorganizationsystemisintheleadingroleinbudgetmanagement.Itiscomposedbytwoaspects:(1)themainbodyonmanagementofbudgetmanagementinenterprises(budgetmanagementorganization),(2)themainbodyonimplementationofbudgetmanagementinenterprises(budgetimplementationorganization).Intheorganizationofbudgetmanagement,itsetsupthemodernboardofbudgetmanagementwhichsuitsfortheenterprisesofourcountry.Intheorganizationofbudgetimplementation,itintroducesthefinancialsettlementcentertothetraditionalresponsibilitycentre.Atthesametime,accordingtothebudgetmanagementflow,budgetmanagementmovementsystemisimprovedfromthesystemofbudgetestablishment(targetandmethod)andcontrollingandexamination.Thusthemodernbudgetmanagementsystemisconstructedwhichisfitforthechangingoninformationtechnologyandorganizationtoinstructourcountry’sbusinessmanagementpracticemoreeffective.Finally,itproposesthecorrespondingmeasuresandthesuggestiononthequestionswhichareinthebudgetIIImanagementpracticeexistingatpresenttoenhancetheefficiencyontheenterprisecomprehensivebudgetmanagement,forexample,thebudgetisseparatedfromtheenterprisestrategy,thebudgetrelaxesandthebeyondbudget.KeyWords:ComprehensiveBudgetManagement;BudgetManagement;EnterpriseStrategy11.119222030702070208020901922(Joel.Dean)195121.220202080H.O.Rockness(1977)Weitzman(1976)[1]80Weitzman(truthinducing)(slackinducing)AbernethyBrownell(1999)63CEO[2]WimA.VanderStede(2000)153()[3]208031.1999[4]2001200520052005[5][6][7][8]2002[9]2001[10][11]20042004[12][13]2001[14]20011994-1998[15]2.2002(ABB)[16]ABC2004[17]James1991[18]25ABBActivitybasedBudgeting,ABCActivitybasedCosting,42004[19]3.2001[20],2003[21]2002[22]2004[23]Kaplan2004[10]1.31980KaplanCooperNortonKaplan562020DavidOtley[24]WTO[25]2.12.1.12.1.1.1BudgetPlan[26]2.172.1[27]2.1[25],1999:14-15.82.1.1.22.1.2[28][29]9()2.12.1102.1.31[25]()23,1999:5-7.112.2902.2.11932[30]JensenandMeckling,1976[31]CEO122.2.2(3-10)(2-3)()2060[32]1314[33]3.13.13.13.1.115H:[34]3.1.23.2163.2,.[35]3.2173.2.1UM[36]UMUUUM183.2.2[37]3.33.33.2.2.1[37][]Kaplan,2000:455-458193.2.2.2[37]()[]Kaplan,2000:468-470203.2.2.3,,,EVA214.14.1.122[20][38]1*1+()(2)=4.11)2)ao,aF2001,(8):43-47.233)o,aV4)S5)PSVPaFo4.14.1.24.1.2.1[39]244.24.24.1.2.22510010010080%20%4.24.2.1[40]1262[41]4.2.24.2.2.1274.2.2.24.3[42]4.3.1284.3.24.3.2.1294.3.2.2304.3.2.34.4[43]4.4.1311.2.3.4.15(Financial)(Customers)(InternalBusinessProcesses)(LearningandGrowth)[44](TheBalancedScorecard)2090(RobertS.Kaplan)(DavidP.Norton)1992324.111311224223413434342[45]4.4.2[46]4.4.2.1334.4.2.2345.15.1.1[47][48]355.15.1[48]5.1.236:1.2.3.4.5.21009010090100100375.2.1[49]1212385.2.219931BO2YhYh3YYhqYhYYq0qYhYh,YYhYYhYh+(YYh)Yh+(YYh)Yh+(YYh)Yh+(YYh)=YYh+(YYh)YYYh395.3(BeyondBudget)CEO[50]5.3.120901998CAM-IBBRT40[50]2000BBRT5.25.2.BBRTJeremyHope&RobinFraser1234567895.3.2BBRT,.,2004,(9):107-109.41SvenskaHandelsbankenVolvo199019921993()(1)(2)(3)4243[1]Jensen,W.C.andMeckling,W.H.TheoryoftheFirm:ManagerialBehavior,AgenceyCostsandOwnershipStructure[J].JournalofFinancialEconomics,1976,3(4):108-114.[2]MargaretA.Abernethy&PeterBrownell.TheRoleofBudgetsinOrganizationsFacingStrategicChange:anExploratoryStudy[J].Accounting,OrganizationsandSociety,1999,24:189-204.[3]JosephG.Fisher,JamesR.Frederickson,SeanA.Peffer.Budgeting:AnExperimentalInvestigationoftheEffectsofNegotiation[J].TheAccountingReview,2000,(1):93-114.[4].[J].,1999,(11):20-24.[5],.[M].:,2001:98-138.[6],.[C]..:,2005:281-285.[7].[C]..:,2005:318-323.[8],.[C]..:,2005:256-261.[9],.[J].,2002,(3):18-24.[10],.[J].,2004,(8):22-28.[11].[M].:,2001:23-40.[12],.[J].,2004,(3):13-14.[13].:[J