I 摘要 在全面深化改革的大背景下，农村商业银行的发展面临复杂多变的形式和前所未 有的挑战，只有更加稳健和全方位的发展才能使其在众多农村金融机构中站稳市场。 为了满足新形势下金融市场的需求,农村商业银行的前身农村信用社全面取消资格股 入股模式，调整成商业银行经营模式。但是现有的农村商业银行管理模式特别是财务 管理模式已经成为银行发展的障碍，在经济压力下，健康完整科学的预算管理体系不 仅可以增强农村商业银行发展的动力，还可以加强银行内部管理建设，达到全方位发 展目的。因此全面预算管理体系的构建也就成为了当前各农村商业银行紧迫性、必然 性的任务。 本文在农村商业银行迅猛发展的背景下，通过梳理国内外全面预算管理体系的研 究现状，结合我国的国情和商业银行的经营模式进行分析，针对现有研究中的不足， 提出了ZL农村商业银行构建全面预算管理体系的合理性和必然性，基于商业银行全 面预算管理的相关理论，以ZL农村商业银行为研究对象，梳理ZL农村商业银行的发 展过程和成长经历，结合该行实际，论证了ZL农村商业银行构建全面预算管理体系 的可行性。由于ZL农村商业银行发展受限与其预算管理的模式密不可分，以现行预 算管理模式为基础，本文从ZL农村商业银行全面预算管理体系构建的指导思想出发， 提出了全面预算管理体系的框架，并从组织结构、预算编制体系和预算执行与控制等 方面对全面预算管理体系进行了构建。通过对ZL农村商业银行全面预算管理体系的 构建可以提高该行管理水平，达到从上到下的诉求和发展目标，提升各环节的经营质 量和效率，帮助该行蹄疾步稳的转型升级。同时，本文的研究成果对于其他农村商业 银行构建全面预算管理体系也有借鉴意义。 关键词：农村商业银行全面预算管理体系构建 Abstract II Abstract Underthebackgroundofcomprehensivelydeepeningreforms,thedevelopmentof RuralCommercialBanksisfacingcomplexandchangeableformsandunprecedented challenges,Onlymorestableandall-rounddevelopmentcanmakeitstandfirminmany ruralfinancialinstitutions.Inordertomeettheneedsofthefinancialmarketunderthenew situation,ruralcreditcooperatives,thepredecessorofruralcommercialbanks,have completelycancelledthemodeofqualifiedshares,adjustedtothebusinessmodelofa commercialbank.However,theexistingruralcommercialbankmanagementmodel, especiallythefinancialmanagementmodel,hasbecomeanobstacletothedevelopmentof banks,undereconomicpressure,ahealthy,completeandscientificbudgetmanagement systemcannotonlyenhancethedevelopmentmomentumofruralcommercialbanks,but alsostrengthentheinternalmanagementofthebank,toachievethegoalofall-round development.Therefore,theconstructionofthecomprehensivebudgetmanagement systemhasbecomeanurgentandinevitabletaskforthecurrentruralcommercialbanks. Underthebackgroundoftherapiddevelopmentofruralcommercialbanks,thispaper reviewstheresearchstatusofcomprehensivebudgetmanagementsystemathomeand abroad,combineswithChina'snationalconditionsandthebusinessmodelofcommercial banks,andaimingattheshortcomingsintheexistingresearch,Proposedtherationality andinevitabilityofZLRuralCommercialBank'sconstructionofacomprehensivebudget managementsystem.Basedontherelevanttheoriesofcommercialbank’scomprehensive budgetmanagement,takingZLRuralCommercialBankastheresearchobject,sortingout thedevelopmentprocessandgrowthexperienceofthebank,combinedwiththeactual situationofthebank,itdemonstratedthefeasibilityofZLRuralCommercialBankto constructacomprehensivebudgetmanagementsystem.SincethedevelopmentofZL RuralCommercialBankiscloselyrelatedtoitsbudgetmanagementmodel,onthebasisof thecurrentbudgetmanagementmodel,basedontheguidingideologyoftheconstruction ofthecomprehensivebudgetmanagementsystemofZLRuralCommercialBank,this paperputsforwardtheframeworkofthecomprehensivebudgetmanagementsystem,and constructsthecomprehensivebudgetmanagementsystemfromtheaspectsoforganization structure,budgetingsystemandbudgetexecutionandcontrol.Throughtheconstructionof thecomprehensivebudgetmanagementsystemofZLRuralCommercialBank,the Abstract III managementlevelofthebankcanbeimproved,achievethedemandsanddevelopment goalsfromthetoptothebottom,improvethequalityandefficiencyofallaspectsof operation,andhelpthebanktostepquicklyandsteadilytransformationandupgrading.At thesametime,theresearchresultsofthispapercanalsobeusedasareferenceforother ruralcommercialbankstobuildacomprehensivebudgetmanagementsystem. Keywords:RuralCommercialBankComprehensiveBudgetManagementSystemConstruction 目录 1 目录 摘要........................................................................................................................................I Abstract................................................................................................................................II 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国内外研究现状......................................................................................................2 1.2.1国外研究现状分析........................................................................................2 1.2.2国内研究现状分析.........................................................................................3 1.2.3国内外研究现状评述.....................................................................................4 1.3研究方法和思路......................................................................................................5 1.3.1研究内容.........................................................................................................5 1.3.2研究方法.........................................................................................................6 1.3.3研究思路.........................................................................................................7 第2章全面预算管理相关概念和理论基础........................................................................9 2.1全面预算管理相关概念界定..................................................................................9 2.2全面预算管理构建原则...........................................................................................9 2.3全面预算管理的特点............................................................................................10 2.4全面预算管理的模式............................................................................................11 第3章ZL农村商业银行预算管理现状分析...............................................................12 3.1ZL农村商业银行发展现状...................................................................................12 3.1.1ZL农村商业银行概况.................................................................................12 3.1.2ZL农村商业银行组织结构.........................................................................13 3.1.3ZL农村商业银行战略目标.........................................................................13 3.1.4ZL农村商业银行经营状况.........................................................................14 3.2ZL农村商业银行预算管理现状...........................................................................15 3.2.1ZL农村商业银行预算管理组织机构.........................................................15 3.2.2ZL农村商业银行预算编制分析重点.........................................................16 3.2.3ZL农村商业银行预算编制内容.................................................................18 3.2.4ZL农村商业银行预算管理存在的问题.....................................................19 目录 2 第4章ZL农村商业银行全面预算管理体系构建.......................................................21 4.1构建ZL农村商业银行全面预算管理体系框架.................................................21 4.1.1ZL农村商业银行全面预算管理体系构建的指导思想.............................21 4.1.2ZL农村商业银行全面预算管理体系构建的核心内容.............................21 4.1.3ZL农村商业银行全面预算管理体系的必要性分析.................................22 4.2ZL农村商业银行全面预算管理组织