大连理工大学专业学位硕士学位论文
摘
要
预算编制是企业全面预算管理的关键一环，是后期预算执行、分析、调整、考核的
基础和依据。作为预算编制中的重要部分，精准的管理费用预算编制不仅有助于实现企
业内部资源的优化配置，同时也能为预测未来经营状况提供强有力的保障。然而，当前
我国的管理费用预算编制体系与发达国家有一定差距，主要表现在编制方案过于粗犷，
编制方法相对单一，相关部门间信息不对称，最终导致预算结果不准确，无法科学指导
企业未来的经济活动。
本文基于国内外优秀文献的理论成果，借助现场调查以及相关人员采访的方法，结
合了 L公司预算编制的实际情况，对该公司在管理费用预算编制中存在的问题进行了分
析和研究，并提出相应的改进措施。全文主要包括六个章节：第一章为绪论。该章节主
要阐述了本文的研究背景和意义，并且对国内外相关文献进行总结分析。第二章为理论
综述。该章节对管理费用的定义以及相关编制原则和要求进行概述，并且通过信息不对
称理论以及效率和公平理论做了进一步的分析。第三章为 L公司管理费用预算编制的现
状概述。该章节介绍了 L公司的经营情况并对管理费用的预算编制情况进行详细阐述。
第四章为 L公司管理费用预算编制的问题及成因，该章节主要对管理费用预算编制过程
中存在的问题以及问题的成因进行总结和分析。第五章为针对 L公司管理费用预算编制
的改进措施，该章节主要针对预算编制环节出现的问题提出相应的改进措施。第六章为
结论与启示，该章节对于全文的研究结论进行总结。
研究发现：健全的预算组织机构、灵活的预算编制方法以及合理的信息化系统平台
是保证管理费用预算编制有效实施的必要条件。该发现不仅能为企业的管理费用预算编
制提供依据，同时也为相关领域的研究提供参考。
关键词：预算编制；管理费用；信息化系统
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L公司管理费用预算编制的改进研究
Research on the Improvement of Management Expense Budgeting of L
Company
Abstract
Budget preparation is a key part of an enterprise's overall budget management, and it is the
basis and basis for subsequent budget execution, analysis, adjustment and assessment. As an
important part of budgeting, management expense budgeting not only helps to realize the
optimal allocation of internal resources of the enterprise, but also provides a strong guarantee
for predicting future operating conditions. However, there is a certain gap between our current
management expense budgeting system and developed countries. The main manifestation is
that the preparation plan is too crude, the preparation method is relatively single, and the
information between related departments is asymmetry, which ultimately leads to inaccurate
budget results and unable to scientifically guide the future of the company.
Based on the theoretical results of excellent documents at home and abroad, with the help
of on-site surveys and interviews with relevant personnel, combined with the actual situation of
L company’s budgeting, this thesis analyzes and studies the problems existing in the company’s
management cost budgeting, and proposes Corresponding improvement measures. The full text
mainly includes six chapters: The first chapter is the introduction. This chapter mainly explains
the research background and significance of this article, and summarizes and analyzes relevant
domestic and foreign literature. The second chapter is the theoretical review. This chapter
provides an overview of the definition of management costs and related compilation principles
and requirements, and further analysis is made through game theory and efficiency and fairness
theories. The third chapter is an overview of the current situation of L company management
expense budgeting. This chapter introduces the business situation of L company and elaborates
on the budgeting situation of management expenses. The fourth chapter is about the problems
and causes of L company's management expense budgeting. This chapter mainly summarizes
and analyzes the problems existing in the process of management expense budgeting and the
causes of the problems. The fifth chapter is the improvement measures for L company's
management expense budgeting. This chapter mainly proposes corresponding improvement
measures for the problems in the budgeting link. The sixth chapter is the conclusion and
enlightenment. This chapter summarizes the research conclusion of the full text.
The study found that a sound budget organization, flexible budgeting methods, and a
reasonable information system platform are necessary conditions to ensure the effective
implementation of management cost budgeting. This discovery can not only provide a basis for
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大连理工大学专业学位硕士学位论文
the preparation of management expense budgets of enterprises, but also provide a reference for
research in related fields.
Keywords: Budgeting; Expense Management; Information System
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