I 摘要 全面预算管理是企业战略目标与执行之间的桥梁，将战略目标及规划层层细 化与量化，渗透于企业内部的研发、生产、销售等各个业务环节，是企业管理的 重要工具之一。而医药行业存在前期药品研发投入大、持续时间长等特点，运营 风险较大，预算管理可以帮助企业控制风险，实现业绩目标。此外，国内医药企 业近两年也受到“两票制”等相关税收政策的冲击。但是挑战与机遇往往并存， 加强对全面预算管理体系的优化研究，对改善企业预算，提高医药公司的标准化 精细化管理水平，都显得十分重要。 本文以A医药公司为研究对象，采用案例分析法、定量分析法，对A医药公 司全面预算管理进行分析研究。首先，从理论入手，对全面预算管理理论及平衡 计分卡等其相关理论进行梳理介绍，为本文研究写作提供理论依据；其次，对A 医药公司基本情况及全面预算管理现状进行阐述，从企业预算编制、预算执行与 控制、预算考评环节进行详细介绍；然后，针对A医药公司预算管理现状，采用 定量分析的方法，发现A医药公司预算编制不准确、预算执行不到位及预算考核 不全面的问题，并分析每个问题产生的原因；最后，针对A医药公司在预算管理 各环节中存在的问题，从预算编制、预算执行、预算考评方面提出相应的解决措 施。本文通过发现问题、分析问题、提出对策，为A医药公司全面预算管理提出 合理的改善建议，对提高A医药公司全面预算管理效率有一定的实际意义，同时， 为其他医药企业预算管理提供借鉴经验，对促进我国医药制造企业健康发展具有 一定的指导意义。 关键词： A医药公司；全面预算管理；预算编制；预算执行；预算考评 Abstract III Abstract Comprehensive budget management is a bridge between corporate strategic goals and execution. It refines and quantifies the strategic goals and planning layers, and penetrates into various business links such as R & D, production, and sales within the enterprise. It is one of the important tools for business management. The pharmaceutical industry has the characteristics of large pre-investment in drug research and development and long duration. Its operational risks are relatively large. Budget management can help companies control risks and achieve performance goals. In addition, domestic pharmaceutical companies have also been hit by relevant tax policies such as the "two invoice policy" in the past two years. However, challenges and opportunities often coexist. Strengthening the research on the optimization of the overall budget management system is very important for improving the corporate budget and the standardization and fine management of pharmaceutical companies. This paper takes A pharmaceutical company as the research object, adopts case analysis method and quantitative analysis method to analyze and study the comprehensive budget management of A pharmaceutical company. First of all, starting with the theory, the thesis combs and introduces related theories such as comprehensive budget management theory and balanced scorecard, providing a theoretical basis for the research; Secondly, the thesis expounds the basic situation of A Pharmaceutical Company and its overall budget management status, and introduces in detail from the aspects of enterprise budget preparation, budget execution and control, and budget evaluation; Then, according to the current status of A pharmaceutical company's budget management, the paper uses quantitative analysis to find the problems of inaccurate budget preparation, inadequate budget execution and incomplete budget evaluation of A pharmaceutical company, and analyzes the causes of each problem; Finally, in view of the problems existing in the various aspects of budget management of A Pharmaceutical Company, corresponding solutions were proposed from the aspects of budget preparation, budget execution, and budget evaluation. This paper proposes reasonable improvement suggestions for the comprehensive budget management of A pharmaceutical company by finding problems, analyzing problems and proposing countermeasures, which has certain practical significance for improving the efficiency of A pharmaceutical company's 北京工业大学工商管理硕士专业学位论文 IV comprehensive budget management. At the same time, it also provides reference experience for budget management of other pharmaceutical enterprises, which has certain guiding significance for promoting the healthy development of China's pharmaceutical manufacturing enterprises. Keywords: A pharmaceutical company, Comprehensive budget management, Budget preparation, Budget execution, Budget evaluation 目录 目 录 摘要................................................................ I Abstract.......................................................... III 第1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 文献综述 ...................................................... 2 1.2.1 企业全面预算管理研究 ...................................... 2 1.2.2 企业绩效考核研究 .......................................... 4 1.2.3 文献综评 .................................................. 5 1.3 研究思路及方法 ................................................ 5 1.3.1 研究思路 .................................................. 5 1.3.2 研究方法 .................................................. 6 1.4 研究内容 ...................................................... 7 第2章 理论基础.................................................... 9 2.1 全面预算管理理论 .............................................. 9 2.1.1 全面预算管理概述 .......................................... 9 2.1.2 全面预算管理的基本模式 ................................... 10 2.1.3 全面预算管理的工作流程 ................................... 11 2.2 平衡计分卡理论 ............................................... 12 2.3 其他相关理论 ................................................. 13 2.3.1 控制理论 ................................................. 13 2.3.2 激励理论 ................................................. 13 2.4 本章小结 ..................................................... 14 第3章 A医药公司全面预算管理现状 ................................. 15 3.1 A医药公司简介 ............................................... 15 3.1.1 医药行业发展背景 ......................................... 15 3.1.2 A医药公司概况............................................ 15 3.2 A医药公司全面预算管理概况 ................................... 17 3.2.1 预算管理目标及组织结构现状 ............................... 17 3.2.2 预算编制现状 ............................................. 18 3.2.3 预算执行与控制现状 ....................................... 22 北京工业大学工商管理硕士专业学位论文 3.2.4 预算考评现状 ............................................. 22 3.3 本章小结 ..................................................... 23 第4章 A医药公司全面预算管理问题及成因分析 ....................... 25 4.1 A医药公司预算编制不准确及成因分析 ........................... 25 4.1.1 A医药公司预算编制不准确.................................. 25 4.1.2 成因分析 ................................................. 26 4.2 A医药公司预算执行不到位及成因分析 ........................... 27 4.2.1 A医药公司预算执行不到位.................................. 27 4.2.2 成因分析 ................................................. 29 4.3 A医药公司预算考评不全面及成因分析 ........................... 30 4.3.1 A医药公司预算考评不全面.................................. 30 4.3.2 成因分析 ................................................. 30 4.4 本章小结 ..................................................... 31 第5章 A医药公司全面预算管理改善建议 ............................. 33 5.1 预算编制环节改善建议 ......................................... 33 5.1.1 明确预算编制原则 ......................................... 33 5.1.2 预算编制方法多样化 ....................................... 33 5.1.3 定期组织企业内部预算管理会议 ............................. 34 5.1.4 战略目标具体化 ........................................... 34 5.2 预算执行环节改善建议 ......................................... 35 5.2.1 预算责任分解落实 ......................................... 35 5.2.2 明确预