I 摘要 全面预算管理在现代企业管理制度下得到了较为广泛的运用，并被越来越多的企业 所采用的，成为企业管理重要的方面，企业预算管理作为企业管理的新内容并在逐渐的 被推广和应用。很多企业为了更好的推动自身核心竞争力的提升，更好的促进自身管理 水平的提升，都在逐步重视全面管理的重要作用，这不仅是企业管理发展的重要方面， 同时也符合市场竞争的新要求和趋势。 BC 集团公司是省级传媒公司，主营业务是广告业，曾一度是高营收、高利润的企 业，然而随着信息化及新媒体的发展，公司业务受到了较大程度的影响，公司也正在向 新媒体转型发展。 本文以 BC 公司的全面预算管理为案例，通过对 BC 集团公司预算目标制定、预算 编制、预算执行及后继管控环节的分析研究，找到 BC 集团公司在全面预算管理中存在 的问题并探求解决办法。全面预算管理在 BC 集团公司的落地需要公司高管层和最高负 责人，担负全面预算管理的核心责任；需要公司内部每级业务管理者建立起完整、可行 的预算措施，改变灵光一闪拍脑袋现象；企业内部要构建基于业务、贯穿价值链的预算 体系，同时借助信息化财务工具与手段，提升预算管理的水平。 本文通过对 BC 集团公司预算制度建设、组织机构设置、预算工作流程图梳理、预 算后继管控及绩效考核等方面的优化，确保 BC 集团全面预算的科学性与落地执行。 关键词，全面预算， 预算编制， 预算执行， 预算考核西北大学硕士学位论文 II ABSTRACT Comprehensive budget management has been more widely used under the modern enterprise management system, and has gradually become an important part of enterprise management. As a new content of enterprise management, enterprise budget management has been gradually promoted and applied. In order to better promote their core competitiveness and improve their management level, many enterprises are gradually attaching importance to the important role of comprehensive management, which is not only an important aspect of enterprise management development, but also in line with the new requirements and trends of market competition. BC group company is a provincial media company, whose main business is advertising industry. It used to be a company with high revenue and high profit. However, with the development of information technology and new media, the company's business has been greatly affected, and the company is also transforming to new media. Taking the comprehensive budget management of BC company as an example, this paper finds out the problems existing in the comprehensive budget management of BC group company and seeks for solutions through the analysis and research on the budget target formulation, budget compilation, budget implementation and subsequent control links. There are four challenges for the implementation of comprehensive budget management in BC group: First, whether the senior management, especially the top managers, can realize the core responsibility of overall budget management instead of the daily responsibility of the financial director and the financial department; Second, can business managers at all levels of an enterprise form a set of effective and well-documented budgeting methods when setting budget targets and preparing budgets, instead of relying on a flash of inspiration; Third, can an enterprise build a set of budget model based on business, through the value chain, reflecting the relationship between business plan and financial results, rather than further strengthen the barriers between departments in management;ABSTRACT III Fourthly, can we improve the efficiency of budget work, enrich the dimension of management data and provide more effective support for high-level decision-making with the help of information-based tools and means; Through the optimization of BC group's budget system construction, organizational setup, budget flow chart sorting, budget follow-up control and performance appraisal, this paper ensures the scientific and practical implementation of BC group's overall budget. Keywords: Comprehensive budget, budgeting, Budget implementation, Assessment of the budge西北大学硕士学位论文 IV 目 录 摘要...................................................................................................................................I ABSTRACT.......................................................................................................................II 目 录................................................................................................................................IV 第一章 导论...................................................................................................................... 1 1.1 研究的背景及意义.................................................................................................. 1 1.1.1 研究的背景...................................................................................................... 1 1.1.2 研究的意义...................................................................................................... 1 1.2 研究的对象和方法.................................................................................................. 2 1.2.1 研究的对象...................................................................................................... 2 1.2.2 研究的方法...................................................................................................... 3 1.3 研究思路和研究内容.............................................................................................. 3 1.3.1 研究的思路...................................................................................................... 3 1.3.1 研究的内容...................................................................................................... 5 第二章 全面预算管理相关理论基础.............................................................................. 6 2.1 全面预算管理理论概述.......................................................................................... 6 2.1.1 预算管理的发展演变...................................................................................... 6 2.1.2 全面预算管理的组织体系.............................................................................. 6 2.1.3 全面预算管理的内容...................................................................................... 7 2.2 全面预算管理方法.................................................................................................. 8 2.2.1 超越预算法....................................................................................................... 8 2.2.2 财务报表中主表的内在关系........................................................................... 9 2.2.3 平衡计分卡....................................................................................................... 9 2.3 全面预算管理文献综述........................................................................................ 10 第三章 BC 集团全面预算管理现状和存在的问题..................................................... 12 3.1 全面预算编制........................................................................................................ 12 3.1.1 预算编制意识不足........................................................................................ 12 3.1.2 预算编制体系不健全.................................................................................... 14目录 V 3.1.3 预算编制逻辑不清晰 ....................................................................................15 3.2 全面预算执行........................................................................................................16 3.2.1 预算执行流程不合理 .....................................................................................16 3.2.2 预算执行控制不严格 .....................................................................................16 3.2.3 预算执行更新缓慢 .........................................................................................17 3.2.4 预算执行跟踪滞后 .........................................................................................18 3.3 全面预算考核 ........................................................................................................18 3.3.1 预算考核指标不科学 ...............................................