从“雷曼兄弟”在2008年9月15日正式宣告关闭,在金融危机爆发以来,国内

和国外市场竞争更为激烈,企业经营环境的恶化,导致许多世界企业倒闭,全球经济

低迷,整个社会发展的制约。此时全面预算管理被大部分企业所看重。全面预算管理

作为企业重要的内部管理手段,涵盖了企业的信息流、资金流、业务流、人力资源流

等方面。但是在国内,全面预算管理并未受到企业的重视,预算管理往往只是流于表

面,形同虚设。在金融危机后,中国企业为了生存,提高自己在国内外竞争力,有效

的应对金融危机,提高经营业绩,从内部寻找降低成本的机会,针对各个环节,进行

费用的控制,即所说的“全面预算”,粗放式的管理以及非正常化的费用预算是中国

企业常年存在的问题,行业水平的不足也是预算管理人员的通病,对方向把握模糊不

清、企业行业技术水平与国际先进水平之间较大的差距,造成了实际与预算存在差

异,应有的作用无法实现。本文就我国预算管理存在的问题分析、相关对策进行剖

析,并提出解决问题的措施,使全面预算管理制度真正发挥为企业发展发挥最大的作

用。AN公司在近几年的发展中也面对着国内大部分企业在预算管理中所存在的问题,

其在预算管理中缺乏有效的体系管理、预算责权模糊不清、控制体系不完整,没有预

算考核机制,而且企业的信息管理系统对预算管理体系支撑的薄弱,导致了预算管理

在AN公司内部执行的有效性低下,预算管理形同虚设,制度浮于表面,得不到重

视。而正是通过本次对公司内部的预算管理流程进行优化的项目,AN公司建立起了预

算管理的组织和职能体系、明确了各个预算单位的责任,确立了预算调整规范,落实

了预算考核制度,使各个预算单位及责任人开始重视预算管理。另外与信息系统的相

结合,是预算管理有了更加有效的支撑,避免了人为因素的干扰,提高了预算管理的

效率,使预算管理对企业发展目标有了更好的支撑。

关键词:全面预算管理;系统预算模型;决策

第II页
华东理工大学硕士学位论文

Analysis of AN Company Budget Management System

Abstract

In the September 15, 2008, Lehman Brothers officially closed down. Since the

financial crisis,domestic and foreign markets are more competitive, worsening business

environment lead to business failures worldwide. The global economic downturn, restricting

the development of the whole society. At this point the overall budget management is valued

by most enterprises. Comprehensive budget management as a business critical internal

management tool, covering aspects of the enterprise information flow,capital flow, business

flow, human resource streaming. But in the China, a comprehensive budget management is

not subject to corporate attention. Budget management is often only superficial, useless. In the

wake of the financial crisis, Chinese enterprises in order to survive, improve their

competitiveness at home and abroad, effective response to the financial crisis, improve

business performance, looking for cost reduction opportunities from the inside, control the

cost for each link. That is comprehensive budget management. Extensive management and

budget non-normalization is the perennial problems of Chinese enterprises, a common

problem is the lack of industry standards budget management personnel vague grasp of the

direction, business industry technical standards with a large gap between the international

advanced level, resulting in differences in actual versus budget, its role cannot be achieved. In

this paper, the problems of budget management analysis and related countermeasures to

analyze and propose measures to solve problems, make the overall budget management

system for enterprise development to really play the biggest role to play. AN developments in

recent years, most domestic enterprises are also faced with budget management problems, its

lack of an effective system of management in budget management, budget responsibilities and

rights vague control system is not complete, not budget evaluation mechanism, and enterprise

information management system for budget management system to support the weak, leading

to the effectiveness of budget management in the company's internal aN poor execution,

budget management ineffective, system floating on the surface, lack of attention. And it is

through this budget on the company's internal management processes to optimize the project,

AN organization and functions of the company established a system of budget management, a

clear responsibility of each budget unit, establishing the budget adjustments specification, the

implementation of the budget appraisal system so that the various budget units and people

began to pay attention to budget management responsibilities. In addition the combination of

information systems is there a more effective budget management support, to avoid human

interference and improve the efficiency of budget management, budget management to make

business development goals have better support.

Keywords: Comprehensive budget management; Budgetmodule; Decision