大连理工大学专业学位硕士学位论文
摘
要
如今面对后疫情时代下的新挑战，技术已然成为了目前企业发展中的价值驱动因
素，公司需要一个高效的财务预算管理分析组织来应对数字化加速后的企业对市场快速
反应的能力。而越来越多的企业管理者重视的角度已然从基本的财务数据分析转向为可
持续发展能力的关注点上，需要对当前的预算管理采用一定方法进行整改和优化，使其
更好地发挥作用从而达成企业未来长期可持续发展的战略目标。有效的预算管理能够将
管理层的注意力集中到需要被关注到的关键点上面，准确地分析出数字背后想要传递的
信息，从而为管理层的进一步决策提供参考性意见。
本文通过对国内外相关文献的研究分析，找出目前全面预算管理方面的最佳实践，
结合价值驱动理念、零基预算法以及滚动预算法，采用个例研究法、文献研究等方法深
入剖析了基于价值驱动理念这种创新的全面预算管理模式，接着以 GC公司 IT事业部
为对象全面研究了全面预算管理改进问题。对 GC公司 IT事业部全面预算管理的改进，
本文首先从该领域的研究背景及意义出发，归纳总结了国内外的研究现状，阐明了研究
思路、方法及框架。其次，通过对 GC公司 IT事业部全面预算管理现状的分析，指出
了现有全面预算管理中在预算目标设定、预算编制、预算执行及预算控制等方面存在的
问题，进而提出了基于价值驱动的全面预算管理改进方案，具体地对策包括整合预算组
织架构提高内部预算关联性，利用 RACI矩阵模型帮助企业重构规范预算流程，通过“阶
段性预测目标+业务持续评估”的方法缩短从预算到执行的差异，利用零基预算法编制
项目及费用预算，运用滚动预算法不断在企业经营过程中进行管理控制等。最后，概括
了 GC公司 IT事业部全面预算管理改进的主要保障措施，对预算管理改进的效果进行
了评估。
通过对 GC公司 IT事业部全面预算管理的改进研究，本文在企业计划、预算与预
测的流程构建、预算系统平台搭建等方面给出了欧亿·体育（中国）有限公司中较为领先的方案，为计划或正在
进行全面预算管理改进的企业尤其是技术咨询欧亿·体育（中国）有限公司提供了有价值的参考，具有一定的借
鉴和指导意义。
关键词：全面预算管理；价值驱动；零基预算；滚动预算
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GC公司 IT事业部全面预算管理改进研究
Study on the Improvement of Comprehensive Budget Management in IT
Division of GC Company
Abstract
Nowadays, in the face of the new challenges of the post-epidemic era, where technology is
now the value driver in business development, companies need an efficient financial budget
management and analysis organization to cope with the accelerated digitalization of their
ability to react quickly to the market. Increasingly, the focus of business managers has shifted
from basic financial data analysis to a focus on sustainability, and current budget management
needs to be revamped and optimized in ways that will make it work better and achieve the
strategic goal of long-term sustainability for the future. Effective budget management focuses
management's attention on the key points that need to be addressed and accurately analyses the
information behind the figures to inform further decisions.
In this paper, through research and analysis of relevant domestic and international
literature, we identify the current best practices in total budget management, combine the
value-driven concept, zero-based budgeting method and rolling budget method, and using case
studies and literature research to analyze the innovative total budget management model based
on the value-driven concept, and then take GC's IT division as the object to comprehensively
study the improvement of total budget management. Then, we studied the improvement of total
budget management in GC's IT division. To improve the total budget management of GC's IT
division, this paper firstly summarizes the current situation of domestic and foreign research,
and clarifies the research ideas, methods and framework from the background and significance
of the research in this field. Secondly, through the analysis of the current situation of the
comprehensive budget management of GC's IT division, the problems of the existing
comprehensive budget management in terms of budget target setting, budget preparation,
budget execution and budget control are pointed out. The specific countermeasures include
integrating the budget organization structure to improve internal budget relevance, using the
RACI matrix model to help companies restructure the standardized budget process, shortening
the budget-to-execution variance through the "phased forecast target + continuous business
evaluation" method, using the zero-based budgeting method to prepare project and expense
budgets, and using the rolling budget method to continuously manage and control in the
business process. Finally, we outlined the main measures to ensure the improvement of
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大连理工大学专业学位硕士学位论文
comprehensive budget management in GC's IT division and evaluated the effect of budget
management improvement.
Through the research on the improvement of the comprehensive budget management of
GC's IT division, this paper gives a leading solution in the industry in terms of the construction
of the process of enterprise planning, budgeting and forecasting, and the construction of the
budget system platform, which provides a valuable reference for enterprises planning or in the
process of comprehensive budget management improvement, especially in the technology
consulting industry, with certain reference and guidance significance.
Key Words：Comprehensive Budgeting Management; Value-driven; Zero-based budget;
Rolling budget
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