全面预算涉及企业经济活动的方方面面，是一项全员参与、全方位管理、全 过程控制的综合性、系统性的管理工具。是企业实现战略、经营目标和资源配置 的有效方法，也是集团企业进行财务管控的基本前提。国内企业的全面预算管理 经历了从无到有、从粗放到精细的过程，面对环境、市场和企业管理的快速迭代 变化，如何不断适时优化企业全面预算管理体系对企业的生存和发展至关重要。 企业的全面预算管理要更加高效、全面、科学的运行，就要以系统的方法和 系统的科学理论为指导来建立和实施起一套科学的全面预算管理体系。通过体系 建设达到优化预算管理，规划战略目标，优化资源配置等目标。现有大多数全面 预算管理的研究多集中在预算管理中的局部问题，缺乏对预算管理体系框架和构 成要素的全景展开深入的分析，研究对象也缺少央企及勘察设计企业，缺少以总 部的视角进行的分析。中铁一院集团企业发展从开始的“规模扩张”和“能力提 升”策略，转向“综合性”和“国际型”公司的方向发展。集团也在不断探索和 研究与转型发展相适应的财务管理模式，全面预算管理体系的完善尤为重要，对 其的研究也非常具有典型性。 本文以中铁一院集团为研究对象，对中铁一院集团的全面预算管理体系的优 化进行研究。深入分析全面预算管理运行的现状，并梳理出原有全面预算管理体 系面对新的环境，存在的问题和缺陷。这些缺陷有体系的设计和构建缺陷，预算 目标与企业战略规划不衔接；预算管理未全面识别企业的核心价值驱动因素；预 算全流程缺乏信息系统支持。也有各子体系间未完全实现闭环管理、价值链和业 务链未深度融合等问题和各子体系的缺陷，包括组织机构设置不合理，预算编制 方法单一，预算执行与监控力度不足，预算考核不全面等问题。在运用文献分析 法、案例研究法和调查研究法的基础上，通过系统地分析，运用企业战略管理理 论、全面预算管理理论，引入平衡计分卡管理工具，结合中铁一院集团的行业特 点和公司性质分析预算体系中的上述问题，提出体系优化的原则和思路，形成基 于战略预算管理体系的优化思路，根据这一思路再对其全面预算管理体系进行优 化，对存在的问题逐一提出优化方案。构建起中铁一院集团以战略和价值创造为 导向的全面预算体系优化方案，并结合企业实际情况提出具体的保障措施。 本文通过中铁一院集团全面预算管理体系的优化研究，设计出适应市场变化 兰州大学硕士学位论文 中铁一院集团全面预算管理体系优化研究 III 的，较为先进的，符合勘察设计集团经营特点的全面预算管理体系。为企业达到 优化资源配置，致力于价值创造和核心竞争力的培养，实现企业整体战略目标的 目的。本文的研究也是为以中铁一院集团为代表的勘察设计企业完善全面预算管 理提供借鉴。 关键词：全面预算管理 管理体系 优化方案 保障措施 兰州大学硕士学位论文 中铁一院集团全面预算管理体系优化研究 IV RESEATRCH ON OPTIMIZATION OF COMPREHENSIVE BUDGET MANAGEMENT SYSTEM OF FSDI Abstract Comprehensive budget management is an internal management and control system. Comprehensive budget management covers the whole process of enterprise management. It is in accordance with the business objectives, strategies, development goals, layer by layer decomposition, issued in the enterprise's various economic units, with a series of budget, control, coordination, assessment for the content of a set of scientific and complete indicators. The comprehensive budget covers all aspects of the economic activities of enterprises. It is a comprehensive and systematic management tool with full participation, all-round management and whole process control. It is an effective method and tool for enterprises to realize strategy, to achieve business objectives, to allocate resource as well. It is also the premise of financial control for group enterprises. The budget management of domestic enterprises has undergone the transformation from scratch, from extensive to fine. Now it’s facing the rapid iteration changes in new environment and complicated enterprise management. How to continuously optimize the overall budget management system of enterprises is very important to the survival and development of enterprises. In order to be more efficient, more comprehensive and more scientific in the overall budget management of enterprises, we should establish and implement a scientific comprehensive budget management system under the guidance of systematic methods and systematic scientific theories. Through the system construction to achieve the optimization of budget management, strategic objectives, optimize the allocation of resources and other goals. Most of the existing comprehensive budget management research focuses on the local problems in budget management. They are lack of in-depth analysis of the budget management system framework or the overall analysis of the components. The development strategy of FSDI has shifted from "scale expansion and capacity enhancement" to 兰州大学硕士学位论文 中铁一院集团全面预算管理体系优化研究 V "comprehensive and international". The Group is also constantly researching and exploring the financial management model suitable for the transformation and development. The improvement of the comprehensive budget management system is particularly important, and its research is also very typical. In this paper, the research object is FSDI. Study the overall budget management system of FSDI. In-depth analysis of the current situation of comprehensive budget management operation, and comb out the original comprehensive budget management system in the face of the new environment, problems and defects. These defects include system-wide design & construction defects, budget objectives and enterprise strategic planning unconnected. Or budget management does not fully identify the core value drivers of enterprises. The budget process lacks information system support. There are also problems such as closed-loop management, the incomplete integration of value chain, single budgeting method, insufficient budget implementation & monitoring, and incomplete budget assessment. Using literature analysis, case study & investigation, enterprise strategic management theory, comprehensive budget management theory, scorecard management tools, combined with the industry characteristics of FSDI to analyze the above-mentioned issues in the budget system, put forward the principles and ideas of system optimization, According to the optimization idea, optimize its comprehensive budget management system, and put forward the optimization plan one by one for the existing problems. The comprehensive budget system optimization scheme guided by strategy and value creation of FSDI is constructed, and concrete safeguard measures are put forward in the light of the actual situation of enterprises. Through the optimization of the comprehensive budget management system of FSDI, this paper designs a comprehensive budget management system that adapts to market changes and is more advanced and conforms to the operating characteristics of the survey and design group. For enterprises to achieve the optimal allocation of resources, committed to value creation and core competitiveness training, to achieve the overall strategic objectives of the enterprise. The research of this paper also provides reference for the survey and design enterprises represented by FSDI to improve the overall budget management. Key words: comprehensive budget management，management system， 兰州大学硕士学位论文 中铁一院集团全面预算管理体系优化研究 VI optimization scheme，guarantee measures 兰州大学硕士学位论文 中铁一院集团全面预算管理体系优化研究 VII 目 录 中文摘要 ………………………………………………………………Ⅰ Abstract …………………………………………………………… Ⅲ 第一章 绪论 …………………………………………………………1 1.1 全面预算管理研究的背景及意义……………………………………… 1 1.1.1 研究背景 …………………………………………………………… 1 1.1.2 研究意义 …………………………………………………………… 3 1.2 研究的主要内容和基本框架…………………………………………… 4 1.2.1 研究的主要内容 ………………………………………………… 4 1.2.2 论文的基本框架…………………………………………………… 4 1.2.3 论文的研究方法…………………………………………………… 5 第二章 全面预算管理体优化相关理论……………………………… 7 2.1 国内外研究现状 ……………………………………………………… 7 2.1.1 国外研究现状 …………………………………………………… 7 2.1.2 国内研究现状 …………………………………………………… 7 2.1