SC种子公司预算管理优化研究 中文摘要
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SC种子公司预算管理优化研究
中文摘要
种子是保障农业生产与实现我国粮食安全的根本。种子公司是种子与市场的
桥梁，是农业科学研究成果的转化平台。由于这两年天气因素和市场产品多元化
因素的影响，导致种子成品量不确定，种子公司面临了巨大的压力，如何提高种
子公司的竞争力，使之健康发展已成为迫在眉睫的事情，而这时公司的预算管理
就显得尤为重要
本文以SC种子公司作为案例研究对象，在对国内外的预算管理文献进行梳理
的基础上首先阐述了预算管理的相关理论；其次，针对SC种子公司预算管理的现
状，从预算的编制、执行与控制、考评等环节揭示了存在的问题，并进行了分析；
再次，结合SC种子公司的现状，进行了预算优化的设计，并在预算的编制、执行、
控制及考评四个方面进行了具体优化；最后指出了预算管理优化过程中可能遇到
的障碍及应对的办法。目的是提高SC种子公司预算管理水平，也为同类公司在加
强预算管理上提供一些借鉴
关键词：预算管理；弹性预算；种子公司
作者：周菁
指导老师：张薇
英文摘要 SC种子公司预算管理优化研究
The Case Study of Budget Management
in SC Seed Company
Abstract
Seed is the fundamental of our agricultural production and food security .The Seed
Company is the bridge of the Seed and Market, it is agricultural science and research
achievement transformation platform.The factors influencing the weather this year, the
amount of seed product is insufficient, and the reason of insufficient implementation of
budget management, budget management measures are not perfect and so on. How to
improve the competitiveness of the domestic Seed Company and the healthy
development has become imminent.At this time, the company's budget management is
particularly important.
SC seed company as a case study,On the basis of combing the domestic and
foreign literature on budget management, this paper first expounds the relevant theories
of budget management. In the end, According to the present situation of budget
management of SC seed company, the problems are revealed from the aspects of budget
preparation, execution and control, appraisal and so on. Then the paper proposes to the
present situation of SC seed company, the budget optimization design is carried out, and
the four aspects of budget preparation, execution, control and evaluation are optimized.
Finally, the paper points out the possible obstacles and countermeasures in budget
management optimization. The aim is to improve the budget management level of SC
seed company and provide some reference for similar companies in strengthening
budget management.
Key words: budget management;Flexible budget; Seed company
WrittenBy: Zhou Jing
Supervised By: Zhang Wei
II。