全面预算管理是将企业所有关键问题融合到一个体系内的内控管理方法之一，是 企业加强内控、增强企业综合竞争力的最好切入点。SY公司是依赖不可再生资源石 灰岩进行生产经营的企业，近几年来，受全球经济发展不稳定影响，矿业形势不容乐 观。SY公司作为SY集团的子公司，在严峻形势下，需要建立一套适用于企业发展的 全面预算管理体系。 本文从全面预算管理的理论出发，首先，通过对SY公司概况以及预算管理现状 的了解分析，找出了SY公司目前预算管理在意识、体系、信息化水平、编制方法、 考核与激励制度五个方面的问题。其次，通过对SY公司预算管理问题的反复思考， 为SY公司构建了一套较为完善的全面预算管理体系。具体包括全面预算管理体系的 组织机构及职责、全面预算管理的原则和目标、预算编制基本内容、预算编制程序与 方法、全面预算管理的执行与监督、预算分析与考核。最后从组织、管理和人力三大 方面为SY公司全面预算管理体系的构建提出了具体的保障措施。 本文旨在运用MBA课程中学到的知识对SY公司预算管理进行深入的剖析，提 供一套较为完备的全面预算管理体系，希望通过本文能够引发大家对矿山企业以及国 有企业全面预算管理的启发和借鉴。 关键词：全面预算管理；体系构建；财务预算；绩效考核 IV Abstract Comprehensivebudgetmanagementisoneoftheinternalcontrolmanagement methodstointegrateallthekeyproblemsofanenterpriseintoasystem,anditisthebest startingpointforenterprisestostrengtheninternalcontrolandenhancetheircomprehensive competitiveness.SYcompanyisanenterprisethatreliesonnon-renewableresources limestoneforproductionandoperation.Inrecentyears,affectedbytheunstable developmentofglobaleconomy,theminingsituationisnotoptimistic.Asasubsidiaryof SYgroup,SYcompanyneedstoestablishacomprehensivebudgetmanagementsystem suitableforenterprisedevelopmentunderseverecircumstances. Startingfromthetheoryofcomprehensivebudgetmanagement,thispaper,firstofall, throughtheanalysisofthegeneralsituationofSYcompanyandthecurrentsituationof budgetmanagement,findsouttheproblemsofSYcompany'scurrentbudgetmanagement infiveaspects:consciousness,system,informatizationlevel,compilationmethod, assessmentandincentivesystem.Secondly,byreflectingonthebudgetmanagement problemsofSYcompany,arelativelyperfectcomprehensivebudgetmanagementsystem wasbuiltforSYcompany.Itincludestheorganizationandresponsibilityofthe comprehensivebudgetmanagementsystem,principlesandobjectivesofcomprehensive budgetmanagement,basiccontentsofbudgetpreparation,budgetpreparationprocedures andmethods,implementationandsupervisionofcomprehensivebudgetmanagement,and budgetanalysisandassessment.Finally,itputsforwardtheconcretesafeguardmeasures fortheconstructionofSYcompany'scomprehensivebudgetmanagementsystemfrom threeaspectsoforganization,managementandmanpower. ThispaperaimsatdeeplyanalyzingthebudgetmanagementofSYcompanywiththe knowledgegainedfromMBAcourses,andprovidingarelativelycompletecomprehensive budgetmanagementsystem.Itishopedthatthispapercaninspireanddrawlessonsfrom thecomprehensivebudgetmanagementofminingenterprisesandstate-ownedenterprises. Keywords:Totalbudgetmanagement;Systembuilding;Financialbudget;Performance appraisal V 目录 第一章绪论.....................................................................................................................-1- 1.1研究背景及意义........................................................................................................-1- 1.1.1研究背景..........................................................................................................-1- 1.1.2研究意义..........................................................................................................-1- 1.2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- 1.3研究内容和研究方法................................................................................................-4- 1.3.1研究的主要内容..............................................................................................-4- 1.3.2研究方法..........................................................................................................-4- 第二章全面预算管理理论概述.....................................................................................-6- 2.1全面预算管理的概念及作用....................................................................................-6- 2.1.1全面预算管理的概念......................................................................................-6- 2.1.2全面预算管理的作用......................................................................................-6- 2.2全面预算管理的内容................................................................................................-7- 2.3全面预算管理的编制方法........................................................................................-8- 2.4全面预算管理体系构成............................................................................................-8- 2.5全面预算管理相关理论............................................................................................-9- 2.5.1权变理论..........................................................................................................-9- 2.5.2内部控制理论..................................................................................................-9- 2.5.3绩效考核管理..................................................................................................-9- 第三章SY公司预算管理的现状及问题...................................................................-11- 3.1公司概况..................................................................................................................-11- 3.2SY公司预算管理现状..........................................................................................-11- 3.3SY公司预算管理中存在的问题..........................................................................-12- 3.3.1预算管理意识问题........................................................................................-12- 3.3.2预算编制体系问题........................................................................................-14- 3.3.3预算管理的信息化水平不高........................................................................-16- 3.3.4预算编制方法偏重于静态预算....................................................................-16- 3.3.5考核与激励制度不完善................................................................................-17- 第四章SY公司全面预算管理体系构建.....................................................................-18- 4.1全面预算管理体系构建的组织机构及职责..........................................................-18- VI 4.1.1设立预算管理委员会....................................................................................-18- 4.1.2预算专职机构................................................................................................-19- 4.2全面预算管理体系构建的原则及目标..................................................................-22- 4.2.1全面预算管理的原则....................................................................................-22- 4.2.2全面预算管理的目标....................................................................................-23- 4.3全面预算管理体系编制内容..................................................................................-25- 4.3.1资本预算........................................................................................................-25- 4.3.2业务预算........................................................................................................-25- 4.3.3财务预算........................................................................................................-27- 4.4全面预算编制程序和方法......................................................................................-27- 4.4.1预算编制的程序............................................................................................-27- 4.4.2预算编制的方法...............