中文摘要
全面预算管理是以企业发展战略为导向的内部控制系统,是现代企业通行的
管理模式,处于企业内部控制系统核心地位。世界经济随着科技飞速发展进入信
息经济时代后,企业经营环境复杂多变,传统全面预算管理的不足逐渐暴露出來
EVA作为基于剩余收益思想发展起来的一种新型价值分析工具和业绩评价指标,优
点是考虑了企业全部资本成本,体现了企业真实的价值创造能力,己成为科学管
理的工具,它的有效性在世界范围内很多实施案例中得到印证
对于长期以收入规模扩张为第一目标的S省邮政公司而言,伴随国资委推行
央企EVA管理的进程,目前的全面预算管理正面临一场深刻的改革。本文力图寻
找以上两种管理工具的结合点,将EVA理念融入全面预算管理模式中,从预算管
理的编制、执行、考评激励等环节入手分析S省邮政公司全面预算管理改进方案
在预算编制环节,将EVA指标调整项纳入具体预算编制指标;重建企业当前
预算体系中的资源配置标准,给予有助于价值创造的行动方案配置资源;财务预
算打破以控制为主的配置思路,对当年不产生效益,但有利于企业长期价值提升
的投入予以倾斜;关注应收款项等占用企业资金的项目预算;资本性支出预算中,
通过盘活现有资产和加强产品开发创新,提高资产使用效率
在预算监控环节,更加强调预算的刚性,确保预算事项得到有效执行,对下
达的各项成本费用事项要进行监控、检查,实现全员、全部门、全环节、全流覆
盖,不留任何盲区,保证预算目标实现增值。同时,严格预算调整,对预算调整
范围、程序、权限进行严格规范,建立严格规范的调整审批制度及程序。促进企
业价值增加。预算执行分析方面,转变分析思路,着重分析价值提升策略,围绕
价值提升形成后续行动方案的建议
预算考评激励环节,引导各级企业树立和强化全面效益观念,从单纯关注会
计角度利润指标转变为从效益水平、资产负债结构、现金流等多维度关注企业运
行状况,在全省邮政企业范围内建立基于EVA的预算评价指标体系,与相应激励
机制挂钩,使各责任单位和个人的利益与企业价值增长紧密相关
关键词:EVA;邮政公司;全面预算管理体系
ABSTRACT
Comprehensive budget management is a general enterprise-development-
strategy-oriented internal control system in modern enterprise, and has an important
position in enterprise's internal management. While, with the development of
Information Economy,the enterprise management environment becomes increasingly
complicated, which causes traditional comprehensive budget management gradually
exposes its deficiencies. In this condition,a new value analysis tool, EVA (Economic
Value Added), is developed based the concept of residual income, and it is also an index
of achievement evaluation. EVA takes all capital cost of enterprise into account, which
can embody the real value-making ability of enterprise. So, EVA has already been used
as a scientific management tool in many practical cases in the world.
Postal company in S Province takes income expansion as the first operation target
for a long time, and in the environment that SASAC (State-owned Assets Supervision
and Administration Commission) is promoting the management of EVA in state-owned
enterprises, the postal company plans to make a deep-going transformation on its
comprehensive budget management. In order to achieve a good result in the deep-going
transformation, in this paper we introduce EVA theory into the comprehensive budget
management, and research the improved scheme for comprehensive budget
management of the postal company in the respects of budget planning, execution,
evaluation incentive, and so on.
In the field of budget planning, we put our emphases on the following aspects: (1)
Introducing adjustment terms of EVA indexes into budget planning indexes; (2)
Rebuilding resources allocation standard in the current budget system, and allocating
resources to action schemes that can create value; (3)Changing the controlling-oriented
method for financial budget, and supporting the investment that cannot bring benefits in
the current year but can improve the value of the postal company for a long time; (4)
Paying attention to project budget that occupies capitals, such as account receivable; (5)
Executing capital expenditure budget and improving the efficiency of capital by
activating existing assets and strengthening product innovation.
In the field of budget monitoring, we require all of budget must be executed and all
of businesses that cost money must be monitored and checked. Any details are not
spared to realize budget's appreciation. At the same time, we require not only to build
strict permission system and procedures to control the budget adjustment, but also to
define strict domain, procedure and right of budget adjustment to increase enterprises'
value. In the analysis of budget execution, we require to shift the analysis idea to put
emphasis on value increase policies to build the scheme of next work.
In the field of evaluation incentive, we guide the subordinate enterprises to
establish a concept of comprehensive benefits and to shift these enterprises' perception
from only concerning the accounting profit index to concerning the operation of
enterprise from multiple dimensions such as the level of benefit,structure of assets and
liabilities, cash flow, and so on. Our final goal is to build an EVA-based budget
evaluation system in all of postal enterprises in S Province, and combine the system
with incentive mechanism to link the benefits of enterprises and individuals with the
increase of enterprises' values.
Keywords: EVA; Postal company; Comprehensive budget management
1绪论
1- 1研究背景
根据《国务院关于印发邮政体制改革方案的通知》(国发[2005]27号)精神,
S省邮政公司于2007年正式成立,其前身是S省邮政局。经过2007年的邮政储蓄
银行剥离及2010年的邮政速递物流两次改革,邮政体制格局已经完全清晰。作为
中国邮政集团公司的全资子公司和国有社会公用企业,S省邮政公司肩负着为社会
提供邮政通信普遍服务、为党和政府提供特殊通信服务以及为经济社会发展提供
商业化服务等重要任务,具有“通政、通民、通商”的特性。目前,省邮政公司
下辖17个市邮政局、112个县(市、区)邮政局,2898处邮政局所,近1600处
邮储银行网点;邮件处理中心10个,生产场地130多万平方米,邮路总长度37
万公里。服务网络分布广泛、布局合理,遍布全省城乡,深入千家万户
从2002年开始,由于以财务指标为主的经营业绩评价体系,考核指标往往是
单一的绝对数,自身存在的缺陷不能满足企业发展的需要,无法准确全面评价国
有企业的经营业绩,我国一些面临市场竞争较大的国有大型企业开始了EVA价值管
理体系的实践。2003年后,国资委先后颁布《中央企业负责人经营业绩考核办法》
(国务院国有资产监督管理委员会令第2号、第17号)、《中央企业负责人年度经营
业绩考核补充规定(国资发考核[2008]36号)》,对中央企业负责人实施了六个年度
和两个任期的经营业绩考核。2009年底,国资委又修订公布了《中央企业负责人
经营业绩考核办法》(国务院国有资产监督管理委员会令第22号)。2010年起,央
企全面进入经济增加值考核时期,经济增加值(EVA)成为中央企业负责人经营业绩
考核的核心指标,只考核会计利润而不考核资本占用成本的考核方式彻底结束,
一些企业的虚盈实亏现状暴露出来,中央企业的管理模式转型为价值管理,国有
资产管理运营逐步走向市场化和国际化
根据数据测算,2009年-2012年S省邮政公司实现收入规模平均增幅13%,利
润增幅在10%以上,企业规模和效益增长迅速,然而近年来EVA值增长却不甚明显
可以看出,S省邮政公司规模虽然扩张较快,但未真正做强,企业经营管理迫切需