全面预算管理是一种综合的战略机制，结合了计划、控制，协调、激励，评价等功 能，在企业内部控制体系中具有十分重要的核心地位。本文在研究国内外现状和企业实 践的基础上，认识到在当今世界，发达国家的绝大多数企业都接受和运用全面预算管理 的管理方法。在中国，一些大中型企业已经开始使用全面的预算管理，但总的来说，全 面预算管理在中国企业中能够全面实现的还不是很多，全面预算管理在企业的运用水平 与西方发达国家相距甚远，理解上仍有许多不足之处。有必要在合理性和科学性方面进 一步完善全面预算管理。 论文首先介绍了研究的背景、目的、意义，国内外研究现状和成果、研究思路和方 法以及全面预算管理相关理论基础。然后以 SW 公司为研究对象，概括了 SW 公司预算 组织机构、预算的编制、预算的控制与监督、预算的考评四个方面的情况，并通过对 SW 公司全面预算管理开展的问卷调查及访谈进行的汇总分析，得出 SW 公司在全面预 算管理上存在的一些问题，SW 公司的全面预算管理组织机构不健全、预算编制不合理、 预算控制与监督不力、预算考评和激励机制不完善。并且针对 SW 公司在全面预算管理 上存在的问题，提出完善 SW 全面预算管理的措施，完善全面预算管理组织机构、完善 全面预算管理的编制、提高全面预算的执行和控制效果，并通过以战略目标为导向的全 面预算管理目标的设定，以及运用平衡计分卡四个维度形成预算目标，分清责任归属， 进行分级考评，完善全面预算考评和激励制度。最后对 SW 公司实行全面预算管理进行 总结并说明本文的不足之处。 关键词，SW 公司；全面预算管理；预算编制；预算考评与激励东北石油大学 MBA 学位论文 III Research on the Comprehensive Budget Management of SW Company ABSTRACT Comprehensive budget management is a comprehensive strategic mechanism that combines functions of planning, control, coordination, incentives, evaluation, etc., and it has a very important core position in the internal control system of enterprises. On the basis of studying the status of domestic and foreign and the practice of enterprises, this paper recognizes that in today's world, most enterprises in developed countries accept and apply the management methods of comprehensive budget management. In China, some large and medium-sized enterprises have begun to use comprehensive budget management, but in general, comprehensive budget management can’t be fully realized in Chinese enterprises. The level of comprehensive budget management in Chinese enterprises is far from that of western developed countries. There are still many shortcomings in understanding. It is necessary to further improve the rationality and scientific of comprehensive budget management. The paper first introduces the background, purpose, significance of the research, research status ,domestic and foreign results, research ideas and methods, and the theoretical basis of comprehensive budget management. Then it takes SW company as the research object, summarizes the budget organization, budget preparation, budget control and supervision, and budget evaluation. It also conducts questionnaires and interviews by comprehensive budget management of SW company. The summary analysis shows that SW company has some problems in the aspect of comprehensive budget management: the organization of comprehensive budget management is not perfect, budget preparation is unreasonable, budget control and supervision are weak, budget evaluation and incentive mechanism are not perfect. In view of the problems existing in comprehensive budget management of SW company , it proposes measures to improve the comprehensive budget management: improve the organization of comprehensive budget management, improve the comprehensive budget preparation, improve the comprehensive budget execution and control effects, and adopt strategic goals. To set the targets of comprehensive budget management guided by strategy targets, and to use the four dimensions of the Balanced Scorecard to form budget targets, distinguish responsibility attribution, conduct grading assessment, and improve the comprehensive budget assessment and incentive system. Finally, it summarizes the东北石油大学 MBA 学位论文 IV comprehensive budget management of SW company and explains the shortcomings of this paper. Key Words: SW company; comprehensive; budget management; budget preparation; budget assessment and incentives目 录 V 目 录 学位论文独创性声明................................................................................................................. I 学位论文使用授权声明............................................................................................................. I 摘要........................................................................................................................................II ABSTRACT..............................................................................................................................III 第1章 绪 论.............................................................................................................................1 1.1 研究背景、目的和意义..............................................................................................1 1.1.1 研究背景...........................................................................................................1 1.1.2 研究目的和意义...............................................................................................1 1.2 国内外研究现状..........................................................................................................2 1.2.1 国外研究现状...................................................................................................2 1.2.2 国内研究现状...................................................................................................3 1.2.3 国内外研究述评...............................................................................................5 1.3 研究思路与方法..........................................................................................................6 1.4 主要内容及技术路线..................................................................................................6 第2章 相关理论基础.................................................................................................................8 2.1 全面预算管理的概述..................................................................................................8 2.1.1 全面预算管理的内涵.......................................................................................8 2.1.2 全面预算管理的特点.......................................................................................8 2.1.3 全面预算管理的功能.......................................................................................9 2.1.4 全面预算管理的编制方法.............................................................................10 2.2 全面预算管理的理论基础........................................................................................10 2.2.1 控制理论.........................................................................................................10 2.2.2 激励理论.........................................................................................................11 第3章 SW公司及其全面预算管理概况.................................................................................12 3.1 SW公司概况...............................................................................................................12 3.2 SW公司全面预算管理概况.......................................................................................13 3.2.1 SW公司全面预算管理的组织机构................................................................13 3.2.2 SW公司全面预算管理的编制程序................................................................13 3.2.3 SW公司全面预算管理的执行和控制............................................................14 3.2.4 SW公司全面预算管理实施的考评................................................................15 第4章 SW公司全面预算管理问题问卷调查及访谈.............................................................16东北石油大学 MBA 学位论文 VI 4.1 调查问卷的设计........................................................................................................16 4.2 调查问卷的结果......