I 摘要 全面预算管理是一种科学的管理手段，重要的管理机制，是企业在预测、决 策基础上，反映未来一定时期内经营、投资、筹资等活动的具体计划，是企业战 略导向预定目标的有力工具，随着我国经济的发展，市场经济体制的深化改革， 企业面临的市场环境瞬息万变，竞争越发激烈，企业为了适应整个大环境，需要 企业在经营方面，财务方面，预算方面等各个领域进行规划，全面预算管理在企 业中的地位越发突出，但在实际工作中，全面预算管理的实施还存在诸多问题， 尤其在中小企业问题更加明显。 当前，全面预算管理在大型企业已得到了广泛推广，取得了良好的效果，极 大促进了企业的发展，但在中小企业中，还没有发挥出全面预算管理的重要性， 这取决中小企业自身的特点，想要长足发展，必须进行有效的预算管理，基于此， 本文对全面预算管理展开研究，采用案例分析的方法，选取中小企业H公司作 为案例研究的对象，从H公司的建立到预算管理的实施过程，对H公司进行梳 理，结合全面预算管理的理论基础，探讨全面预算管理在H公司的落实与应用。 首先，本文按研究顺序，对预算管理国内外研究理论进行综述，阐述全面预 算管理的理论基础，梳理预算管理流程；随后本文针对H公司全面预算管理的 建立和预算管理的演变进行介绍，对H公司预算的实施过程进行简单的梳理， 包括预算目标设定，编制，执行，控制，调整，考评等方面，从预算管理制度， 实施过程，人员方面总结所遇到的问题，提出针对性意见，制定解决的对策；最 后是本文结论部分，本文希望通过对全面预算管理在H公司的应用研究和提出 的解决对策，给其他中小企业提供一些参考。 关键词：全面预算管理中小企业全面预算管理体系 Abstract II Abstract Comprehensivebudgetmanagementisascientificmeansofmanagement,an importantmanagementmechanism,istheenterpriseintheforecast,decision-making basis,reflectthefutureinacertainperiodofoperation,investment,financingand otheractivitiesofspecificplans,isastrategicguidanceofthepredeterminedgoalsof apowerfultool.Alongwithourcountryeconomydevelopment,deepenthereformof marketeconomysystem,enterprisemarketenvironmentfacingtherapidlychanging andincreasinglyfiercecompetition,Inordertoadapttotheoverallenvironment, enterprisesneedtoplaninvariousfieldssuchasoperation,financeandbudget, comprehensivebudgetmanagementintheenterpriseincreasinglyprominent,butin actualwork,therearestillmanyproblemsintheimplementationofcomprehensive budgetmanagement,especiallyinsmallandmedium-sizedenterprises. Atthepresenttime,thecomprehensivebudgetmanagementhasbeenwidely promotedinalargeenterprise,hasobtainedthegoodeffect,greatlypromotedthe developmentoftheenterprise,butinsmallandmedium-sizedenterprises,alsodidnot playouttheimportanceofcomprehensivebudgetmanagement,dependingonthe characteristicsofsmallandmedium-sizedenterpriseitself,wanttolong-term development,mustcarryouteffectivebudgetmanagement.Basedonthis,thispaper researchesonthecomprehensivebudgetmanagement,usingthemethodsofcase analysis,theselectionofsmallandmedium-sizedenterpriseHcompanyasanobject ofcasestudyfromHtheestablishmentofthecompanytotheimplementationofthe budgetmanagementprocess,tocombofHcompany,combinedwiththebasictheory ofcomprehensivebudgetmanagement,discussestheimplementationandapplication ofcomprehensivebudgetmanagementinHcompany. Firstofall,Accordingtotheresearchsequence,thispapersummarizesthe domesticandforeignresearchtheoriesofbudgetmanagement,expoundsthe theoreticalbasisofcomprehensivebudgetmanagement,andsortsoutthebudget managementprocess.ThencomprehensivebudgetmanagementofHcompany,this paperintroducestheestablishmentandtheevolutionofthebudgetmanagement,the implementationprocessofHcompanybudgetforsimplecomb,includinggoalsetting, budgetestablishment,execution,controlandadjustment,evaluation,etc,fromthe budgetmanagementsystem,implementationprocess,personnel,theproblemswere summarized,andputsforwardcorrespondingopinions,putforwardcountermeasures; Thelastpartistheconclusion.Thispaperhopestoprovidesomereferencesforother Abstract III smallandmedium-sizedenterprisesthroughtheapplicationofcomprehensivebudget managementincompanyHandtheproposedsolutions. Keywords:ComprehensivebudgetmanagementSmallandmediumenterprises companyComprehensivebudgetmanagementsystem 目录 IV 目录 摘要....................................................................................................................................I Abstract..............................................................................................................................II 第1章绪论....................................................................................................................1 1.1选题背景及研究意义.............................................................................................1 1.1.1选题背景........................................................................................................1 1.1.2研究意义.......................................................................................................1 1.2国内外研究现状.....................................................................................................1 1.2.1国外研究现状...............................................................................................1 1.2.2国内研究现状...............................................................................................3 1.3研究内容与基本框架.............................................................................................4 1.3.1研究内容.......................................................................................................4 1.3.2基本框架.......................................................................................................5 1.4研究方法和创新点.................................................................................................6 1.4.1研究方法.......................................................................................................6 1.4.2创新点...........................................................................................................6 1.5本章小结.................................................................................................................6 第2章相关理论研究........................................................................................................7 2.1全面预算管理内涵.................................................................................................7 2.1.1基本概念........................................................................................................7 2.1.2主要特点........................................................................................................7 2.1.3组成部分........................................................................................................8 2.2全面预算管理的理论基础.....................................................................................9 2.2.1内部控制理论................................................................................................9 2.2.2激励理论......................................................................................................10 2.3全面预算管理流程...............................................................................................11 2.3.1预算目标设定..............................................................................................11 2.3.2预算编制......................................................................................................11 2.3.3预算执行与控制..........................................................................................13 2.3.4预算调整......................................................................................................13 2.3.5预算分析与考核..........................................................................................14 2.4本章小结...............................................................................................................14 第3章H公司全面预算管理建立和实施......................................................................15 3.1H公司的基本情况和全面预算管理建立............................................................15 目录 V 3.1.1H公司概况..................................................................................................15 3.1.2H公司全面预算模式的演变.............