I 摘要 近年来，通信运营商的整体经营环境越发严峻，量收“剪刀差” 逐年加大。工 业和信息化部发布了关于通信行业 2019 年的经营数据显示电信业务收入增速不断 降低，现在已经降低为 0.3%，而主营业务语音等的使用度已超过 110%，这可能 标志着通信运营商的单个用户市场中的收入逼近上限。在 5G 发展背景下，通信运 营商都希望能借助 5G 的发展平台，带动增收模式创新，促进收入增长。但其依靠 传统业务，如语音、短信等可能并不能实现这一愿景，并不能在增收方面贡献较 大的力量。 传统业务增收能力已经逼近其上限，通信运营商唯有转变思路，通过战略目 标导向，促进内部预算管理优化，让有限的资源活起来，以此提高运营效率，应 对收入增长疲惫，提升利润空间。一方面如何在资源有限的困难情况下，通过优 化战略预算管理，高质量使用资源。以资源配置为抓手，促进资源结构不断优化， 实现高效运营核心竞争力，巩固发展基础，提高发展效益。深沉挖掘企业生产经 营过程的潜在价值，从而不断增强企业长期的双效益，双指社会效益和经济效益， 形成可持续发展的续航力是值得思考的问题。另一方面如何在竞争超强，更新超 快的不确定环境下，借助 5G 战略规划，乘风破浪，利用 5G 发展提供的崭新能力 支持社会数字化转型，扩宽收入获取途径，创造出增加收入的机会同样是值得思 考的问题。 Z 公司是一家通信运营商，该公司的预算管理模式的选择对其实现财务目标， 最终推动实现企业战略都具有关键性的地位。本文通过分析发现 Z 通信公司行业 发展趋势，提出其现有预算管理的弊端。提出关于 5G 背景下的符合战略发展的预 算运作方法，将该优化方法贯穿于公司每一个组织机构中，每一个项目中，每一 个员工中。本文以解决问题为导向，重点分析了战略预算管理优化措施的组成要 素，输出了 5G 背景下 Z 通信公司的战略预算管理优化方法。同时根据公司不同部 门不同战略项目发展特点，项目普遍性，项目重要性，选取了五个具有普遍代表 性的战略项目，在其前普遍优化的基础上以举例方式对重点项目的战略优化措施 进行了详细输出，并对此进行了深入剖析和效果评价。本文所做研究在有效促进 公司效益提升，经济效益增长具有重要的参考价值。并对其他通信运营商在 5G 发 展背景下，如何发挥资源牵引作用，提供借鉴。 关键词：5G，战略预算，预算管理，优化研究ABSTRACT II ABSTRACT The integrated business environment of China telecom operators has become more severe for the past few years, while the “scissors gap” between the scale and revenue has been increasing year by year. The report of operational data on the telecommunications industry for 2019, which was released from the Ministry of Industry and Information Technology (MIIT), has revealed that the growth rate of telecom business revenue has been declining and dropped to 0.3% now. Meanwhile, the usage rate of voice and other main businesses has exceeded 110%, which may indicate that the revenue of telecom operators in the single user market is approaching the upper limit. In the hope of 5G development platform, the telecom operators hope it can drive innovation of income generation mode and promote revenue growth as well, while in the context of 5G. Traditional services, such as voice and text messaging, may not be able to help telecom operators achieve that vision and contribute to revenue growth significantly. When the ability of traditional business to increase revenue is approaching its upper limit, the communication operators have to change their thinking, promote internal budget management optimization through strategic target orientation, and activate the limited resources, for the goal of improving its operational efficiency and increase its profit space while coping with the revenue growth fatigue. On the one hand, how in the limited resources and strain of difficult cases, by optimizing the strategic budget management, resource allocation, the maximum mining enterprise internal potential, increase the input-output and profit decision analysis ability, the potential value of the enterprise production and operation process in deep mining, so as to enhance enterprise's core competitiveness and long-term social and economic benefits, to form the sustainable development of potential is worth thinking about. On the other hand, it is also worth thinking about how to support the societal digital transformation by taking advantage of 5G. The evolution of 5G has provided new opportunities to discover new profit models and boost income when the environment is so uncertain and competitive so relentless, evolution so fast as well. As the research target of this thesis, the Z company is a telecom operator that itsABSTRACT III budget management mode plays a key role in achieving its financial goals and ultimately promoting the realization of its corporate strategy. This thesis analyzes the complexity, comprehensiveness and representations of its business, which are based on the industry and business characteristics of Z Communications Company. Through the optimization measures from the research of 5G strategic budget management, all the optimization measures will be permeated in every organization, every project and every employee. This thesis is problem-oriented, focuses on the analysis of the elements of strategic budget management optimization measures, provide the strategic budget management optimization method of Z Communications under the background of 5G as well. Meanwhile, this thesis picked up 4 strategic projects with universal applicability in different divisions of the company, according to their variant strategic characteristics. Based on the previous universal optimization, the strategic optimization measures for key projects were carried out by examples. The conclusions of this thesis have important reference value in effectively promoting the company's benefit and economic benefit growth, and provide reference for other communication operators how to play the role of resource traction in 5G development background. Keywords: 5G, Strategic budget, The budget management, Optimization research目 录 IV 目 录 第一章 绪论........................1 1.1 研究背景和研究意义...........................1 1.1.1 研究背景.......1 1.1.2 研究意义......1 1.2 国内外研究现状及评述.......................3 1.2.1 国外研究现状.............................3 1.2.2 国内研究现状.............................4 1.2.3 国内外研究现状评述.................5 1.3 研究内容和研究方法...........................5 1.3.1 研究内容......5 1.3.2 研究方法......7 1.4 本文的主要创新点7 第二章 相关概念及理论基础...........................9 2.1 相关概念................9 2.1.1 预算管理的含义及内容.............9 2.1.2 企业战略的含义.......................10 2.1.3 战略与预算的关系...................10 2.1.4 平衡计分卡11 2.2 相关理论..............11 2.2.1 预算管理的组织机构...............11 2.2.2 预算管理体系的主要内容.......12 2.3 基于战略导向的预算管理框架.........14 2.3.1 战略规划....15 2.3.2 确定预算目标...........................16 2.3.3 预算编制....17 2.4 本章小结..............18 第三章 Z 公司战略预算管理现状分析..........19 3.1 通信运营商行业基本现状.................19 3.1.1 运营商的基本经营情况...........19 3.1.2 运营商的 5G 投入情况............19目 录 V 3.2 Z 通信公司基本情况简介...................20 3.3 5G 背景下 Z 公司战略预算管控现状及存在问题...........20 3.3.1 现有预算管理模式及基本情况..............................20 3.3.2 5G 背景下战略预算管理存在的问题.....................22 3.4 5G 背景下战略预算管理优化的必要性...........................25 3.4.1 完成国家战略目标...................25 3.4.2 公司战略转型...........................25 3.4.3 保障预算准确性，发挥资源牵引作用..................26 3.5 本章小结..............26 第四章 Z 公司战略预算管理优化设计..........27 4.1 5G 背景下 Z 公司战略预算管理优化总体思路...............27 4.2 战略预算管理组织结构优化—责任与归口....................27 4.2.1 设立管理责任中心...................27 4.2.2 建立专业管理，归口有责.......28 4.2.3 建立 5G 战略预算项目突击队28 4.3 战略预算管理目标设置优化—战略地图........................29 4.3.1 Z 公司的战略分析....................29 4.3.2 通过战略地图将战略目标分解..............................30 4.3.3 平衡计分卡指标设计...............31 4.3.4 平衡计分卡指标的转化...........32 4.3.5 设定企业战略预算目标规划...32 4.4 战略预算编制优化—业财融合.........33 4.4.1 战略预算的编制.......................33 4.4.2 业务预算的编制—以 5G 战