伴随着市场经济不断的发展和完善，全球经济一体化进程不断加快，在这样的外 部环境下，国内企业不断的参与国际竞争，既是国内企业发展的良机，也面临着重大 挑战，不仅表现在财力、物力和人力等方面的竞争，企业管理水平的高低也影响了竞 争能力，现代企业越来越多的学习和运用全面预算管理方法，企业也急切地需要一种 科学有效的、全面的管理工具来应对外部环境的变化和内部的各种竞争，全面预算管 理是一种系统的方法，用来分配企业的财务、实物及资源，以实现企业既定的战略目 标，对现代企业的发展具有重要的作用和意义。 本文通过对全面预算管理的理论学习，详细阐述了全面预算管理和平衡计分卡的 概念，并指明了全面预算管理在企业管理中的重要作用，是重要的管理手段，全面预 算管理在起初，主要进行了成本和费用控制预算，通过对生产成本和费用的控制，希 望可以实现利润最大化目标，后期逐步演化成以财务利润为目标进行预算控制和管理， 而现阶段已进入战略导向型全面预算，企业在开展内部管理活动的同时，建立健全的 全面预算管理体系，属于最有效的现代化管理方式，也是提升企业管理效率与预算执 行力的重要方式。 SM公司是一家中型国有企业，主要从事管线缆专业装备的研发、生产和销售，是 国内管线缆行业产品种类最全、产销量最大和技术水平领先的管线缆装备制造商，该 公司实行全面预算管理，制定了长期的发展目标，通过对SM公司的深入调研，对公 司预算的编制基础、执行效果、考核指标进行全过程跟踪分析，发现SM公司在全面 预算管理过程中存在问题，本文通过对SM公司全面预算管理的问题研究，提出优化 解决方案，以公司战略目标为着力点，引入平衡计分卡，利用关键绩效考核指标，完 善全面预算管理的整个流程，确保预算管理工作得到重视和落实，通过本文研究，对 一些尚未实行全面预算管理或全面预算管理不科学、不合理的同类企业起到比较好的 借鉴作用。 关键词：全面预算管理；平衡计分卡；关键绩效指标 SM公司全面预算管理问题研究 I ABSTRACT With the continuous development and improvement of the market economy and the acceleration of the process of global economic integration, in such an external environment, the continuous participation of domestic enterprises in international competition is not only a good opportunity for the development of domestic enterprises, but also a major challenge, not only the competition in financial, material and human resources, but also the level of enterprise management affects the competitiveness. Modern enterprises are learning and applying more and more comprehensive budget management methods, enterprises are also in urgent need of a scientific, effective and comprehensive management tool to cope with changes in the external environment and internal competition. Comprehensive budget management is a systematic method to allocate the financial, physical and resources of enterprises, in order to achieve the strategic objectives set by the enterprise, the development of modern enterprise has an important role and significance. This paper starts with the related theories of the overall budget management, elaborates the concepts of the overall budget management and the balanced scorecard, and points out the important role of the overall budget management in the enterprise management, which is an important management means, overall budget management at the beginning, mainly for cost and cost control budget, through the control of production costs and expenses, hope to achieve the profit maximization goals, in the later stage, it gradually evolved into budget control and management with the goal of financial profit, while at the present stage it has entered into a strategy-oriented comprehensive budget. While carrying out internal management activities, enterprises have established a sound overall budget management system, it belongs to the most effective modern management mode, and is also an important way to improve enterprise management efficiency and budget execution. SM Company is a medium-sized state-owned enterprise, mainly engaged in the R & D, production and sales of professional equipment for pipelines and cables, the company is recognized as a leading manufacturer of pipe and cable equipment with the largest variety of domestic products, the largest production and sales volume and the highest technical level in the pipe and cable industry, through in-depth Investigation and study of SM Company, following up and analyzing the whole process of compiling the foundation of the company's budget, implementing effect, and evaluating index, it is found that there are problems in the process of overall budget management in SM company, in this paper, through the study of the problem of overall budget management in SM Company, we put forward the optimized solution, take the company's strategic goal as the focus point, introduce the balanced scorecard, use the key performance appraisal index, perfect the whole process of overall budget management, to ensure the implementation of budget management, through this study, some of the total budget management has not been implemented or the overall budget management is not scientific and unreasonable of similar enterprises to play a better role in ABSTRACT II reference. KEYWORDS: total budget management; balanced Scorecard; performance indicator SM公司全面预算管理问题研究 1 目 录 第一章 绪论 · 1 第一节 研究背景及意义 · 1 一、研究背景 ············· 1 二、研究意义 ············· 1 第二节 国内外文献综述 · 2 一、国外文献综述 ······ 2 二、国内文献综述 ······ 6 第三节 研究思路及方法 · 8 一、研究思路 ············· 8 二、研究方法 ············· 8 第四节 论文框架结构和创新 ············· 9 一、论文框架结构 ······ 9 二、创新之处 ············ 10 第二章 相关概念和理论基础 ··············· 11 第一节 全面预算管理理论 ··············· 11 一、全面预算管理的内容 ·············· 11 二、全面预算管理的方法 ·············· 12 三、全面预算管理的重要意义 ········ 13 第二节 平衡计分卡理论 14 一、平衡计分卡的概念 ················· 14 二、平衡计分卡的优点 ················· 14 第三节 理论基础 ········· 15 一、激励理论 ············ 15 二、战略管理理论 ····· 15 第三章 SM公司全面预算管理分析 ······· 17 第一节 SM公司基本情况 ················ 17 一、SM公司简介 ······ 17 二、SM公司组织结构框架 ············ 17 三、SM公司经营理念和战略 ········· 18 第二节 SM公司全面预算管理 ········· 19 目录 2 一、SM公司全面预算管理现状 ······ 19 二、SM公司全面预算管理架构 ······ 20 三、SM公司主要预算编制流程 ······ 21 四、SM公司主要预算编制情况 ······ 22 五、SM公司预算与现状差异 ········· 26 第三节 SM公司全面预算管理存在的问题 ············ 28 一、宣传和组织不到位 ················· 28 二、全面预算管理的机构需要调整 ·· 28 三、全面预算管理制度不完善 ········ 29 四、全面预算管理方法存在问题 ····· 30 五、预算目标与战略脱节，缺乏考核体系 ··········· 30 第四章 SM公司全面预算管理优化 ······· 32 第一节 优化全面预算管理的宣传和组织 ·············· 32 第二节 优化全面预算管理的机构 ······ 33 第三节 优化全面预算管理制度 ········· 34 第四节 改进预算编制方法 ··············· 34 一、引入平衡计分卡编制预算 ········ 34 二、通过平衡计分卡分解战略目标 ·· 34 三、将分解的战略目标编制预算 ····· 37 第五节 建立预算考核体系 ··············· 37 一、建立预算考核体系 ················· 37 二、预算监督及跟踪 ·· 39 三、构建科学有效的激励机制 ········ 39 第五章 研究结论与展望 ··· 41 一、以战略为出发点构建全面预算体系 ·············· 41 二、完善各部门业务流程 ·············· 41 三、营造全面预算管理的内部环境 ·· 42