项目预算管理本身对于企业运营成本的降低有着十分重要的价值，企业在运营中引 入项目预算管理，能够更加合理地配置以及利用企业珍贵的资源，全面提升企业的整体 管理和项目的管理水平，从而有效地降低企业经营的风险，对于企业实现长期目标至关 重要。因此，越来越多的企业都开始重视项目的预算管理。 本文采用调查分析法、理论与实证分析结合以及文献综述的方法，基于项目预算管 理的理论知识，将SPS公司作为案例进行深入研究，分析该公司项目预算管理体系的存 在的问题，并提出具体的优化对策。本文首先分析了SPS公司项目预算的具体情况，在 现状分析的基础上发现，目前SPS公司在项目预算管理方面还存在着战略导向不清晰、 项目预算编制不规范、项目预算执行中资金监管不到位、项目预算考核指标不合理及项 目预算保障措施建设不到位等问题。针对这些问题，结合预算管理的理论知识，有针对 性地提出了解决问题的具体对策。为了验证优化后的SPS公司项目预算管理体系，本文 还以该公司WQX项目为例进行证明，该案例结果显示优化后的SPS公司项目预算管理 体系效果确实不确。 本文的研究，理论上是对于项目预算管理体系的丰富和发展，本文研究的结果，能 够为针对燃气系统设计制造调试以及运行等的相关研究者提供一定的参考，也能够对于 SPS公司项目预算管理的优化和问题的解决提供一定的借鉴和参考价值，对于其他同业 公司也有借鉴的意义，本文的研究的具有一定的理论和实践价值。 关键词：SPS公司；项目预算管理体系；项目预算编制；项目预算执行；项目预算考核 西安建筑科技大学硕士论文 StudyonOptimizationofprojectbudgetmanagementsystemof SPScompany Specialty:BusinessAdministration Author:ShanWujun Supervisor:FangYongheng Abstract Projectbudgetmanagementitselfhasaveryimportantvalueforthereductionof enterpriseoperatingcosts.Byintroducingprojectbudgetmanagementinoperations, enterprisescanmorerationallyallocateandusethepreciousresourcesoftheenterpriseto comprehensivelyimprovetheoverallmanagementoftheenterpriseandthelevelofproject managementEffectivelyreducingtherisksofbusinessoperationsisessentialforcompanies toachievelong-termgoals.Therefore,moreandmorecompanieshavebeguntoattachgreat importancetoprojectbudgetmanagement. Basedonthetheoreticalknowledgeofprojectbudgetmanagement,thispapermakesan in-depthstudyofSPScompanyasacase,analyzestheexistingproblemsofthecompany's projectbudgetmanagementsystem,andputsforwardspecificoptimizationcountermeasures. ThispaperfirstanalyzesthespecificsituationoftheprojectbudgetofSPScompany.Based ontheanalysisofthecurrentsituation,itisfoundthattherearestillsomeproblemsinthe projectbudgetmanagementofSPScompany,suchasunclearstrategicorientation,lackof standardizationprojectbudgetpreparation,inadequatefundsupervisionintheimplementation oftheprojectbudget,unreasonableprojectbudgetassessmentindicatorsandinadequate constructionofprojectbudgetguaranteemeasures.Inviewoftheseproblems,combinedwith thetheoreticalknowledgeofbudgetmanagement,thispaperputsforwardspecific countermeasurestosolvetheproblems.Inordertoverifytheoptimizedprojectbudget managementsystemofSPScompany,thispaperalsotakesWQXprojectofSPScompanyas anexampletoprovethattheresultofthiscaseshowsthattheeffectoftheoptimizedproject budgetmanagementsystemofSPScompanyisindeedinaccurate. 西安建筑科技大学硕士论文 Intheory,theresearchofthispaperistoenrichanddeveloptheprojectbudget managementsystem.Theresultsofthispapercanprovidesomereferencefortherelevant researchersofgassystemdesign,manufacturing,debuggingandoperation,etc.,aswellasfor theoptimizationofSPScompany'sprojectbudgetmanagementandthesolutionofproblems, aswellasforotherpeercompaniesTherefore,theresearchofthispaperhascertain theoreticalandpracticalvalue. Keywords：SPScompany;projectbudgetmanagementsystem;projectbudgetpreparation; projectbudgetimplementation;projectbudgetassessment 西安建筑科技大学硕士论文 I 目录 1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...........................................................................................................2 1.2国内外研究现状..........................................................................................................2 1.2.1国外研究现状...................................................................................................2 1.2.2国内研究现状...................................................................................................5 1.2.3文献综述评价...................................................................................................8 1.3研究内容及研究方法..................................................................................................9 1.3.1研究内容...........................................................................................................9 1.3.2研究方法.........................................................................................................10 1.4本文的创新点............................................................................................................11 2研究的理论基础...................................................................................................................12 2.1预算............................................................................................................................12 2.1.1预算的组织结构.............................................................................................12 2.1.2预算的内容体系.............................................................................................12 2.2预算管理....................................................................................................................12 2.3项目预算....................................................................................................................14 2.4项目预算管理的方法................................................................................................14 3SPS公司项目预算管理现状分析.....................................................................................17 3.1SPS公司简介.............................................................................................................17 3.1.1公司基本情况.................................................................................................17 3.1.2公司组织结构.................................................................................................17 3.2SPS公司项目预算管理体系介绍.............................................................................20 3.2.1SPS公司项目分类..........................................................................................20 3.2.2项目预算管理的组织......................................................................................21 3.2.3项目预算管理的内容......................................................................................21 3.2.4预算的执行和控制..........................................................................................22 西安建筑科技大学硕士论文 II 3.2.5项目预算分析与评估.....................................................................................22 3.2.6项目预算实施的保障措施..............................................................................24 3.3项目预算管理存在的问题和原因分析....................................................................24 3.3.1项目预算目标缺乏清晰的战略导向.............................................................24 3.3.2项目预算编制松弛现象严重.........................................................................24 3.3.3项目预算执行存在资金监管漏洞.................................................................25 3.3.4项目预算考核片面侧重财务指标.................................................................25 3.3.5项目预算实施保障部分措施建设不足.........................................................25 4SPS公司项目预算管理优化设计.....................................................................................27 4.1SPS公司项目预算管理优化目标.......