I 摘要 全面预算管理作为一种战略管理方式，是企业管理过程中不可或缺的主要内容，它 是企业实现战略规划和经营目标的有效方法和工具。中小企业由于其自身规模的限制， 其所面临的市场风险更大，资金短缺问题更加严重。在中小企业发展的过程中，由于资 金链的断裂而导致中小企业倒闭的现象并非罕见。要解决这一问题，提前进行资金得统 筹规划安排就极其重要。 由于中小企业发展的局限性，全面预算管理在应用上还存在着明显的不足。本文以 问题为导向，在阐述企业全面预算管理内容的基础上，以C企业为例，对中小企业实施 全面预算管理的问题及其解决方法进行了研究。论文的主要贡献是，通过调查研究，发 现在我国中小型企业在实施全面预算管理的过程中，由于管理水平有限，对于全面预算 管理的理解和应用并不全面，较容易出现组织结构不合理，监管不到位，不重视考评等 问题，从而影响了中小企业实施全面预算管理的实际效果。针对中小企业全面预算管理 出现的问题，论文提出需要从企业的组织机构、预算编制、预算执行以及预算监督考核 等方面采取相应的解决措施。 关键词：全面预算管理组织结构中小企业 Abstract II Abstract Asastrategicmanagementmethod,comprehensivebudgetmanagementisan indispensablepartintheprocessofenterprisemanagement.Itisaneffectivemethodandtool forenterprisestoachievestrategicplanningandbusinessobjectives.Duetothelimitationof theirownscale,smallandmedium-sizedenterprisesfacegreatermarketriskandmoreserious shortageoffunds.Intheprocessofthedevelopmentofsmallandmedium-sizedenterprises,it isnotrarethatthebreakofcapitalchainleadstothefailureofsmallandmedium-sized enterprises.Tosolvethisproblem,itisveryimportanttoplanandarrangethefundsin advance. Duetothelimitationsofthedevelopmentofsmallandmedium-sizedenterprises,there arestillobviousdeficienciesintheapplicationofcomprehensivebudgetmanagement.Inthis paper,theproblem-based,onthebasisofexplainingthecontentofcomprehensivebudget management,takingenterpriseCasanexample,theimplementationofcomprehensivebudget managementinsmallandmedium-sizedenterprisesanditssolutionsarestudied.Themain contributionofthispaperisthat,throughinvestigationandresearch,itisfoundthatinthe processofimplementingcomprehensivebudgetmanagementinsmallandmedium-sized enterprisesinChina,duetothelimitedmanagementlevel,theunderstandingandapplication ofcomprehensivebudgetmanagementarenotcomprehensive,anditiseasytohaveproblems suchasunreasonableorganizationalstructure,inadequatesupervisionandevaluation,which affecttheimplementationofcomprehensivebudgetmanagementinsmallandmedium-sized enterprisesEffect.Inviewoftheproblemsinthecomprehensivebudgetmanagementofsmall andmedium-sizedenterprises,thepaperproposesthatthecorrespondingmeasuresshouldbe takenfromtheorganizationalstructure,budgetpreparation,budgetimplementation,budget supervisionandassessment,etc. Keywords：comprehensivebudgetmanagement；organizationalstructure；smalland medium-sizedenterprises 目录 III 目录 第1章绪论...............................................................................................................................1 1.1研究背景..........................................................................................................................1 1.1.1全面预算管理理论的产生与应用背景...................................................................1 1.1.2中小企业实施全面预算管理的迫切性...................................................................1 1.2国内外研究文献综述......................................................................................................2 1.2.1国外文献综述...........................................................................................................2 1.2.2国内文献综述...........................................................................................................4 1.2.3简要评述...................................................................................................................4 1.3研究思路与研究内容......................................................................................................5 1.4研究方法..........................................................................................................................5 1.5创新点..............................................................................................................................5 第2章企业全面预算管理的概念与构成...............................................................................7 2.1企业全面预算管理的概念..............................................................................................7 2.2企业预算编制方法..........................................................................................................8 2.3企业全面预算管理的组织结构....................................................................................10 第3章C企业实施全面预算管理的历程与存在问题.........................................................12 3.1C企业实施全面预算管理的背景.................................................................................12 3.1.1企业发展过程.........................................................................................................12 3.1.2企业经营状况下滑的原因.....................................................................................13 3.2C企业实施全面预算管理的体系和内容.....................................................................16 3.2.1C企业全面预算管理的组织体系..........................................................................16 3.2.2C企业全面预算管理的内容..................................................................................17 3.3C企业全面预算管理的初步成效.................................................................................20 3.3.1提高公司规范化的管理水平.................................................................................20 3.3.2促进信息交流与沟通.............................................................................................21 3.3.3增强员工的意识，提升企业凝聚力.....................................................................21 目录 IV 3.3.4促进流程再造与预算的准确性.............................................................................22 3.4C企业全面预算管理中存在的问题.............................................................................22 3.4.1在组织管理层认知度不够.....................................................................................23 3.4.2预算目标与现状不符合.........................................................................................24 3.4.3预算编制方法有待完善.........................................................................................25 3.4.4全面预算管理执行有待加强.................................................................................26 3.4.5预算调整不够灵活.................................................................................................27 3.4.6预算考评需要完善.................................................................................................28 第4章改进C企业全面预算管理的对策建议....................................................................30 4.1提升组织各层对预算的把控........................................................................................30 4.1.1决策层要提高预算意识.........................................................................................30 4.1.2管理层要全面协作.................................................................................................30 4.1.3执行层要实现全员参与.........................................................................................31 4.2制定科学的预算目标....................................................................................................31 4.3改进预算编制方法........................................................................................................32 4.4加强预算执行力度........................................................................................................33 4.4.1明确责任、归口管理.............................................................................................33 4.4.2完善反馈机制.........................................................................................................33 4.4.3加