-I- 摘要 本文研究的主要目的是以H燃气公司为研究对象，分析在实施全面预算管理过 程中存在问题，在此基础上提出改进措施。对全面预算管理体系进行健全，旨在提 高其预算管理水平。针对此课题，本文主要采用了案例法的研究方法。 首先，分析了国内外发展现状，阐述了全面预算管理的基本理论。全面预算管 理的有效实行对企业的发展十分重要。目前，全面预算管理的研究已经进入比较成 熟的阶段，在预算编制、执行、调整和考核等方面已经形成了一个比较完善的理论 系统。 其次，从组织架构、预算编制方法、分析控制、预算考核等方面对H燃气公司 预算管理现状和问题进行分析，全面预算管理尚不完善，在具体实施过程中引发了 诸多管理问题，如组织机构不健全，编制方法和考核方式落后，缺乏监督，信息化 程度不高等。 最后，设计了全面预算管理优化方案，提出保障措施。其优化体现在完善其组 织结构，为预算实施做基础。运用动态预算的编制方法，对预算执行进行分析和跟 踪，建立内部调整制度；对原有的考核制度进行优化，弥补不足。从预算配套制度 保障、预算目标分解和员工培训三方面为全面预算管理的有效实施提供保障措施。 对于一个企业而言，如何去有效地落实全面预算管理更加重要。 本文力图通过对预算理论基础原理的理解和学习，对H燃气公司管理过程中进 行的探索与实践，优化其全面预算管理体系。通过引入平衡计分卡的理论，结合企 业实际，提出实施的保障措施。旨在使全面预算管理在H燃气公司中得到更深一步 的推动与发展，为其提供一些启示。 关键词：全面预算管理；预算编制；预算考核 燕山大学工商管理硕士学位论文 -II- Abstract The main purpose of this paper is to take H Gas Company as the research object, analyze the existing problems in the process of implementing comprehensive budget management, and put forward corresponding improvement measures on this basis. The main purpose of improving the overall budget management system is to raise the level of budget management. For this topic, this article mainly adopts the research method of case study. First of all, the article analyzes the development status at home and abroad and expounds the basic theory of comprehensive budget management. The effective implementation of comprehensive budget management is very important for the development of enterprises. At present, the study of comprehensive budget management has entered a relatively mature stage, and has formed a relatively perfect theoretical system in the aspects of budget preparation, implementation, adjustment and assessment. Secondly, the paper analyzes the current situation and problems of budget management of H gas company from the aspects of organization structure, budget preparation method, analysis and control, budget assessment and so on. Through the analysis, we found that the company's comprehensive budget management is still imperfect, and there are still many management problems in the specific implementation process, such as the organization is not perfect, the preparation method and assessment method is backward and lacks of supervision, information technology is not high and so on. Finally, the study puts forward improvement measures and improves the overall budget management system. Improve its organizational structure and lay the foundation for budget implementation. Using the dynamic budget preparation method, the budget implementation is analyzed and tracked, and the internal adjustment system is established. The original examination system should be optimized to make up for the shortage. This paper puts forward some effective measures to improve the overall budget management from three aspects: the guarantee of the budget supporting system, the decomposition of Abstarct -III- the budget objectives and the staff training, so as to provide guarantee measures for the development of enterprises. For an enterprise, how to effectively implement comprehensive budget management is more important. This paper tries to explore and practice the management process of H Gas Company and optimize its comprehensive budget management system through understanding and learning the theoretical basis of budget. By introducing the Balanced Scorecard theory and combining with the actual situation of the enterprise, this paper puts forward the implementation of safeguard measures, so as to provide some enlightenment for further promotion and development of budget management theory in H gas company. Keywords: comprehensive budget management；budgeting；budget assessment 目 录 -V- 目 录 摘要 ................................................................................................................................ I ABSTRACT .................................................................................................................... II 第1章 绪 论 ................................................................................................................. 1 1.1 研究的背景及意义 ............................................................................................. 1 1.1.1 研究背景 ..................................................................................................... 1 1.1.2 研究意义 ..................................................................................................... 1 1.2 国内外研究动态 ................................................................................................. 2 1.2.1 国外研究现状 ............................................................................................. 2 1.2.2 国内研究现状 ............................................................................................. 3 1.2.3 国内外研究现状述评 ................................................................................. 5 1.3 研究内容与研究方法 ......................................................................................... 5 1.3.1 研究内容 ..................................................................................................... 5 1.3.2 研究方法 ..................................................................................................... 6 第2章 全面预算管理的相关理论 ................................................................................. 7 2.1 全面预算管理的概念 ......................................................................................... 7 2.2 全面预算和战略管理理论 ................................................................................. 7 2.3 全面预算的评价 ................................................................................................. 9 2.4 本章小结 ........................................................................................................... 10 第3章 H燃气公司全面预算管理现状及问题分析 ................................................... 11 3.1 H燃气公司基本情况介绍 ................................................................................ 11 3.2 H燃气公司全面预算管理现状 ........................................................................ 12 3.2.1 H燃气公司全面预算管理的编制程序和方法 ........................................ 12 3.2.2 H燃气公司全面预算管理的编制内容 .................................................... 13 3.2.3 H燃气公司全面预算管理的执行控制 .................................................... 16 3.2.4 H燃气公司全面预算管理的考评分析 .................................................... 17 3.3 H燃气公司全面预算管理存在的主要问题 .................................................... 20 燕山大学工商管理硕士学位论文 -VI- 3.3.1 预算组织机构不健全 ............................................................................... 20 3.3.2 预算编制方法缺乏科学性 ....................................................................... 20 3.3.3 预算考核机制不健全 ............................................................................... 21 3.3.4 对预算监督执行不到位 ........................................................................... 22 3.3.5 全面预算管理信息化程度不高 ............................................................... 22 3.4 本章小结 ........................................................................................................... 23 第4 章 H燃气公司全面预算管理优化方案 .............................................................. 24 4.1 全面预算管理优化目标及原则 ......