企业全面预算管理的实施难点与改进措施
摘 要
企业全面预算管理作为现代企业管理的重要工具，在优化资源配置、提升经营绩效方面发挥着不可替代的作用。随着市场竞争加剧和企业规模扩张，传统预算管理模式面临诸多挑战，如何有效实施全面预算管理成为企业管理研究的重点课题。本文旨在探讨企业在推行全面预算管理过程中遇到的难点，并提出针对性改进措施。通过对国内外相关文献综述及案例分析，结合问卷调查与访谈法，深入剖析了预算编制不准确、执行缺乏刚性、反馈机制不健全等突出问题。研究发现，预算管理信息化程度低、部门间协同不足、考核激励机制不完善是导致上述问题的主要原因。
关键词：全面预算管理 预算编制准确性 跨部门协作
Abstract
As an important tool of modern enterprise management, enterprise comprehensive budget management plays an irreplaceable role in optimizing resource allocation and improving business performance. With the intensification of market competition and the expansion of enterprise scale, the traditional budget management mode is facing many challenges. How to effectively implement the comprehensive budget management has become the key topic of enterprise management research. This paper aims to discuss the difficulties encountered in the process of implementing comprehensive budget management, and put forward targeted improvement measures. Through the review of relevant domestic and foreign literature and case analysis, combined with the questionnaire survey and interview method, the prominent problems such as inaccurate budget preparation, lack of rigid implementation and imperfect feedback mechanism are deeply analyzed. It is found that the low degree of budget management informatization, the lack of coordination between departments and the imperfection of assessment and incentive mechanism are the main reasons for the above problems.
Keyword:Comprehensive Budget Management Budget Preparation Accuracy Cross-departmental Collaboration
目 录
1绪论 1
1.1企业全面预算管理的研究背景与意义 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全面预算管理的实施难点分析 2
2.1预算编制过程中的难点 2
2.2预算执行与监控的挑战 3
2.3预算调整与反馈机制的问题 3
2.4绩效评价体系的局限性 4
3影响全面预算管理效果的关键因素 4
3.1企业战略与预算目标的衔接 4
3.2内部控制环境的影响 5
3.3信息化建设水平的作用 5
3.4组织架构与流程优化 6
4改进全面预算管理的具体措施 6
4.1完善预算编制方法 6
4.2强化预算执行监督 7
4.3构建动态调整机制 7
4.4优化绩效考核体系 8
结论 8
参考文献 10
致谢 11
摘 要
企业全面预算管理作为现代企业管理的重要工具，在优化资源配置、提升经营绩效方面发挥着不可替代的作用。随着市场竞争加剧和企业规模扩张，传统预算管理模式面临诸多挑战，如何有效实施全面预算管理成为企业管理研究的重点课题。本文旨在探讨企业在推行全面预算管理过程中遇到的难点，并提出针对性改进措施。通过对国内外相关文献综述及案例分析，结合问卷调查与访谈法，深入剖析了预算编制不准确、执行缺乏刚性、反馈机制不健全等突出问题。研究发现，预算管理信息化程度低、部门间协同不足、考核激励机制不完善是导致上述问题的主要原因。
关键词：全面预算管理 预算编制准确性 跨部门协作
Abstract
As an important tool of modern enterprise management, enterprise comprehensive budget management plays an irreplaceable role in optimizing resource allocation and improving business performance. With the intensification of market competition and the expansion of enterprise scale, the traditional budget management mode is facing many challenges. How to effectively implement the comprehensive budget management has become the key topic of enterprise management research. This paper aims to discuss the difficulties encountered in the process of implementing comprehensive budget management, and put forward targeted improvement measures. Through the review of relevant domestic and foreign literature and case analysis, combined with the questionnaire survey and interview method, the prominent problems such as inaccurate budget preparation, lack of rigid implementation and imperfect feedback mechanism are deeply analyzed. It is found that the low degree of budget management informatization, the lack of coordination between departments and the imperfection of assessment and incentive mechanism are the main reasons for the above problems.
Keyword:Comprehensive Budget Management Budget Preparation Accuracy Cross-departmental Collaboration
目 录
1绪论 1
1.1企业全面预算管理的研究背景与意义 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全面预算管理的实施难点分析 2
2.1预算编制过程中的难点 2
2.2预算执行与监控的挑战 3
2.3预算调整与反馈机制的问题 3
2.4绩效评价体系的局限性 4
3影响全面预算管理效果的关键因素 4
3.1企业战略与预算目标的衔接 4
3.2内部控制环境的影响 5
3.3信息化建设水平的作用 5
3.4组织架构与流程优化 6
4改进全面预算管理的具体措施 6
4.1完善预算编制方法 6
4.2强化预算执行监督 7
4.3构建动态调整机制 7
4.4优化绩效考核体系 8
结论 8
参考文献 10
致谢 11
