硕硕 士士 学学 位位 论论 文文 论文题目论文题目 中建三局华东公司全面预算管理体系改进设计中建三局华东公司全面预算管理体系改进设计 作者姓名作者姓名 黄砚农（黄砚农（Z0501090） 指导教师指导教师 徐文才徐文才 副教授副教授 学科学科(专业专业) 工商管理硕士工商管理硕士 所在学院所在学院 管理学院管理学院 提交日期提交日期 2008 年年 6 月月 论 文 分 享 交 流浙江大学MBA 学位论文 中建三局华东公司全面预算管理体系改进设计 2 论 文 分 享 交 流浙江大学MBA 学位论文 中建三局华东公司全面预算管理体系改进设计 I 摘 要 摘 要 全面预算管理在国外作为工商企业的核心管理机制已得到了充分的发展和运用。在国内，全面预算管理已得到各级政府、各类企业的重视，国家经贸委和财政部均已发文来推进全面预算管理，不少企业己经或准备实施全面预算管理。显然现代企业制度的建设需要全面预算管理的实施，其重要性毋庸置疑。论文研究的目的在于通过对全面预算管理体系的研究，提出一个适用于中建三局华东公司特色的可操作的全面预算管理体系的改进设计，使企业在正确把握全面预算管理内涵的基础上，高度重视和合理安排全面预算管理工作，从而提升自己的管理水平，增强企业的竞争力。 论文采用规范性分析与实证性分析相结合的方法进行研究。首先，对全面预算管理国内外文献进行研究，研究得到：全面预算管理是企业内部管理控制的一种主要方法，是具有计划、协调、控制、激励、评价等诸多功能的一种综合贯彻企业经营战略的管理工具； 全面预算管理体系构建的六个决定性因素是：全面预算管理组织体系、全面预算管理指标体系、预算编制程序与方法、预算的执行、控制和调整、预算报告制度、预算的分析和考评。然后，对中建三局华东公司全面预算管理进行调查分析，得到：中建三局华东公司全面预算管理体系中存在的问题是：预算与公司发展战略未完全相符、全面预算管理工作组织有不健全之处、全面预算管理基础工作薄弱、预算指标没有层层分解、预算反馈机制不力、全面预算管理缺少考评与激励机制；中建三局华东公司产生这些问题的原因是：对全面预算管理理念的认识不到位、公司体制的原因、公司员工素质不高、全面预算管理未实行信息化管理。 在此基础上，论文提出中建三局华东公司全面预算管理体系的改进设计，包括：全面预算管理方案的设计理念、全面预算管理组织机构的改进设计、预算编制程序与方法的改进设计、预算反馈与调整的改进设计、预算考评机制的改进设计等内容，最后提出了政策建议。 关键词：全面预算，预算管理，全面预算管理，管理体系，改进设计关键词：全面预算，预算管理，全面预算管理，管理体系，改进设计 论 文 分 享 交 流浙江大学MBA 学位论文 中建三局华东公司全面预算管理体系改进设计 II 论 文 分 享 交 流浙江大学MBA 学位论文 中建三局华东公司全面预算管理体系改进设计 III Abstract Abstract As the core management system of commercial enterprises, comprehensive budget management has been fully developed and utilized in western countries. In China, much attention has also been paid to comprehensive budget management by the governments and enterprises at different levels. Since both the National Committee of Economy & Trade and the Ministry of Finance of China have issued documents to promote comprehensive budget management, many enterprises have implemented or prepare themselves to implement it. Without doubt, it is necessarily important that modern enterprises should enhance comprehensive budget management to perfect their management system. The purpose of thesis is to, by studying the system of comprehensive budget management, propose a modified design which is applicable to the system of comprehensive budget management executed by China Construction Third Engineering Bureau Co., Ltd. (East China). The modified design will make enterprises highly emphasize and appropriately arrange the work of comprehensive budget management, which could improve the management level of enterprises and enhance the competence of enterprises. The methods of normative and positive analysis are adopted by the thesis to conduct the research. First, the bibliographies for comprehensive budget management have been studied, and the conclusions are listed below. () Comprehensive budget management is a major method for internal management of enterprises, and is a management tool that implements the enterprises strategy and that is carried with plan, coordination, control, incentive and assessment. () The six decisive factors that constitute the system of comprehensive budget management are the organizational system of comprehensive budget management, the indicator system of comprehensive budget management, the budget-making procedure and method, the budget execution, control and adjustment, the budget report system, the analysis and evaluation of budget. Then, comprehensive budget management executed by China Construction Third Engineering Bureau Co. Ltd (East China) has been investigated and analyzed. The conclusions are listed below. () The problems existing at the system of comprehensive budget management executed by China Construction Third Engineering Bureau Co., Ltd (East China) are the 论 文 分 享 交 流浙江大学MBA 学位论文 中建三局华东公司全面预算管理体系改进设计 IV incomplete accord between budget and companys strategy, the imperfect working organization of comprehensive budget management, the weak basic work of comprehensive budget management, the not level-by-level decomposition of budget indicators, the weak feedback mechanism, and lack of evaluation and incentive for comprehensive budget management. () The reasons in relation to the problems caused by China Construction Third Engineering Bureau Co., Ltd (East China) are the not-well-understood philosophy of comprehensive budget management, the company system, not-high-caliber company employees, and lack of information management for comprehensive budget management. Based on the research mentioned above, the thesis proposes the modified design for the system of comprehensive budget management executed by China Construction Third Engineering Bureau Co. Ltd (East China). The modified design covers the design philosophy of comprehensive budget management program, the organizational structure of comprehensive budget management, the budget-making program and method, the feedback and adjustment of budget, and the evaluation of budget, etc. Finally,