I 摘要 财务预算管理，是对企业战略目标进行量化和细分，通过编制、执行、监督 和管控环节，对企业的经营状况和经营成果进行管控分析的一种管理手段。实行 有效的财务预算管理，可以帮助企业进行资源优化配置，降低企业的经营风险与 财务风险，提高企业管理水平，实现企业战略目标。 本文以省心旅游有限公司为研究对象，采用实地考察法、问卷调研法和归纳 总结法等研究方法对企业财务预算管理现状进行逐一分析，并发现问题所在，与 此同时挖掘出问题产生的根本原因，并给出针对性的优化建议。 本文的研究目的是能够规范和完善企业财务预算管理结构，提高企业管理水 平。一方面，提高业领导层财务预算管理意识，完善财务预算管理规章、组织及 专业化的预算管理人员，提供公平公正的竞争体系以及严谨的薪酬绩效体系,促进 企业员工的能动性，提升企业的销售收入，减少企业应收账款占比和坏账准备， 提高企业资金运转率。另一方面，节约企业经营成本，减少成本浪费，降低企业 的生产成本，增加财务预算目标与实际目标差异性分析环节。从收入和成本双向 着手，提高企业的管理水平和市场竞争力，让企业在经济体制下，适应企业的发 展需求，实现企业的战略目标，达到企业利润最大化。同时希望对多元化的中小 型旅游公司和中小企业的预算管理提供切实可行的借鉴意义，让企业能够健康稳 定地发展。 关键词：旅游；财务预算；绩效考核；差异性分析 Abstract II Abstract Financialbudgetmanagementisakindofmanagementmeanstoquantifyand subdividethestrategicobjectivesofanenterprise,andtocontrolandanalyzethe operationstatusandresultsofanenterprisethroughthepreparation,implementation, supervisionandcontrollinks.Theimplementationofeffectivefinancialbudget managementcanhelpenterprisestooptimizetheallocationofresources,reducethe businessriskandfinancialriskofenterprises,improvethemanagementlevelof enterprises,andachievethestrategicobjectivesofenterprises. Inthispaper,theShengxinTourismCo.,Ltd.istakenasacasestudy,usingthe methodsofon-the-spotinvestigation,questionnairesurveyandinductivesummaryto analyzethecurrentsituationofthefinancialbudgetmanagementofenterprisesoneby one,findouttheproblems,atthesametime,findouttherootcausesoftheproblems, andgivetargetedoptimizationsuggestions. Thepurposeofthispaperistostandardizeandimprovethefinancialbudget managementstructureandimprovethemanagementlevelofenterprises.Ontheone hand,improvethefinancialbudgetmanagementawarenessoftheindustryleadership, improvethefinancialbudgetmanagementrules,organizationsandprofessionalbudget managementpersonnel,providefairandfaircompetitionsystemandrigoroussalary performancesystem,promotetheinitiativeofemployees,improvethesalesrevenueof theenterprise,reducetheproportionofaccountsreceivableandbaddebtreserves,and improvethecapitaloperationrateoftheenterprise.Ontheonehand,itcansavethe businesscost,reducethecostwaste,reducetheproductioncost,andincreasethe evaluationlinkofthedifferencebetweenthefinancialbudgettargetandtheactualtarget. Startingfromthetwo-wayincomeandcost,improvethemanagementlevelandmarket competitivenessofenterprises,sothatenterprisescanadapttothedevelopmentneedsof enterprisesundertheeconomicsystem,achievethestrategicobjectivesofenterprises, andmaximizetheprofitsofenterprises.Atthesametime,Ihopetoprovidefeasible referenceforthebudgetmanagementofdiversifiedsmallandmedium-sizedtourism companiesandsmallandmedium-sizedenterprises,sothatenterprisescandevelop healthilyandstably. Abstract III Keywords:Tourism;financialbudget;performanceappraisal;differentialanalysis 目录 IV 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......................................................................................................................2 1.2国内外研究现状.............................................................................................................2 1.2.1国外研究......................................................................................................................2 1.2.2国内研究......................................................................................................................3 1.2.3研究评价......................................................................................................................4 1.3研究内容及方法..............................................................................................................4 1.3.1研究内容......................................................................................................................4 1.3.2研究方法......................................................................................................................5 1.3.3研究创新及不足..........................................................................................................5 第2章财务预算管理概述与理论基础...................................................................................7 2.1财务预算管理概述..........................................................................................................7 2.2财务预算管理的效用.....................................................................................................7 2.3财务预算管理基础理论..................................................................................................8 2.3.1利益相关者财务理论..................................................................................................8 2.3.2激励约束理论..............................................................................................................8 2.3.3战略管理理论.............................................................................................................9 2.3.4委托代理理论.............................................................................................................9 第3章省心旅游有限公司财务预算管理现状分析.............................................................11 3.1公司简介.......................................................................................................................11 3.1.1公司发展现状............................................................................................................11 3.1.2公司组织结构............................................................................................................11 3.2公司财务预算管理现状及问题...................................................................................13 3.2.1财务预算管理现状分析............................................................................................13 目录 V 3.2.2财务管理组织存在的问题........................................................................................15 3.2.3流程中存在的问题....................................................................................................17 3.2.4编制时存在的问题....................................................................................................17 3.2.5执行和控制环节存在的问题....................................................................................17 3.2.6绩效考核中存在的问题............................................................................................18 3.3问题产生的原因分析...................................................................................................19 3.3.1对财务预算管理重视不够，人力资源配置不合理................................................19 3.3.2缺乏专业的预算管理组织及人员............................................................................20 3.3.3财务预算编制模式和编制方法运用不合理............................................................20 3.3.4缺乏完善的绩效考核作辅助.............................................