摘 要
随着经济全球化和市场竞争加剧，大型企业面临复杂多变的经营环境，传统预算模式难以满足动态管理需求。本研究聚焦滚动预算在大型企业财务管理中的应用实践，旨在探讨其对提升财务管理水平的作用机制。通过对国内外相关理论文献的系统梳理，结合案例分析与实地调研，选取具有代表性的大型企业为样本，深入剖析滚动预算实施过程中的关键环节及影响因素。研究发现，滚动预算能够有效提高预算准确性与时效性，增强企业应对市场变化的能力，优化资源配置效率。创新之处在于构建了适用于大型企业的滚动预算框架体系，提出了基于大数据分析的预测模型，实现了预算编制从静态向动态转变。
关键词：滚动预算 大型企业财务管理 预算准确性与时效性
Abstract
With the intensification of economic globalization and market competition, large enterprises are faced with a complex and changeable business environment, and the traditional budget model is difficult to meet the needs of dynamic management. This study focuses on the application practice of rolling budget in the financial management of large enterprises, and aims to explore its function mechanism to improve the level of financial management. Through the systematic combing of relevant theoretical literature at home and abroad, combined with case analysis and field research, representative large enterprises are selected as samples to deeply analyze the key links and influencing factors in the implementation process of rolling budget. It is found that rolling budget can effectively improve the accuracy and timeliness of budget, enhance the ability of enterprises to respond to market changes, and optimize the efficiency of resource allocation. The innovation lies in the construction of the rolling budget fr amework system suitable for large enterprises, the prediction model based on big data analysis, and the transformation of budgeting from static to dynamic.
Keyword:Rolling Budget Large Enterprise Financial Management Budget Accuracy And Timeliness
目 录
1绪论 1
1.1滚动预算研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 2
2滚动预算理论基础与框架构建 2
2.1滚动预算基本概念解析 2
2.2滚动预算编制原理 3
2.3滚动预算管理流程设计 3
2.4滚动预算与其他预算比较 4
3大型企业滚动预算实施路径 4
3.1实施前的准备与规划 4
3.2滚动预算在大型企业的应用模式 5
3.3关键成功因素分析 5
3.4实施过程中的挑战与应对 6
4滚动预算对企业财务管理的影响 6
4.1对财务预测能力的提升 6
4.2对成本控制效果的改善 7
4.3对资源配置效率的优化 8
4.4对风险管理水平的增强 8
结论 9
参考文献 10
致谢 11
随着经济全球化和市场竞争加剧，大型企业面临复杂多变的经营环境，传统预算模式难以满足动态管理需求。本研究聚焦滚动预算在大型企业财务管理中的应用实践，旨在探讨其对提升财务管理水平的作用机制。通过对国内外相关理论文献的系统梳理，结合案例分析与实地调研，选取具有代表性的大型企业为样本，深入剖析滚动预算实施过程中的关键环节及影响因素。研究发现，滚动预算能够有效提高预算准确性与时效性，增强企业应对市场变化的能力，优化资源配置效率。创新之处在于构建了适用于大型企业的滚动预算框架体系，提出了基于大数据分析的预测模型，实现了预算编制从静态向动态转变。
关键词：滚动预算 大型企业财务管理 预算准确性与时效性
Abstract
With the intensification of economic globalization and market competition, large enterprises are faced with a complex and changeable business environment, and the traditional budget model is difficult to meet the needs of dynamic management. This study focuses on the application practice of rolling budget in the financial management of large enterprises, and aims to explore its function mechanism to improve the level of financial management. Through the systematic combing of relevant theoretical literature at home and abroad, combined with case analysis and field research, representative large enterprises are selected as samples to deeply analyze the key links and influencing factors in the implementation process of rolling budget. It is found that rolling budget can effectively improve the accuracy and timeliness of budget, enhance the ability of enterprises to respond to market changes, and optimize the efficiency of resource allocation. The innovation lies in the construction of the rolling budget fr amework system suitable for large enterprises, the prediction model based on big data analysis, and the transformation of budgeting from static to dynamic.
Keyword:Rolling Budget Large Enterprise Financial Management Budget Accuracy And Timeliness
目 录
1绪论 1
1.1滚动预算研究背景与意义 1
1.2国内外研究现状综述 1
1.3研究方法与技术路线 2
2滚动预算理论基础与框架构建 2
2.1滚动预算基本概念解析 2
2.2滚动预算编制原理 3
2.3滚动预算管理流程设计 3
2.4滚动预算与其他预算比较 4
3大型企业滚动预算实施路径 4
3.1实施前的准备与规划 4
3.2滚动预算在大型企业的应用模式 5
3.3关键成功因素分析 5
3.4实施过程中的挑战与应对 6
4滚动预算对企业财务管理的影响 6
4.1对财务预测能力的提升 6
4.2对成本控制效果的改善 7
4.3对资源配置效率的优化 8
4.4对风险管理水平的增强 8
结论 9
参考文献 10
致谢 11
