發(fā)布時(shí)間：2018-04-02 15:07

  本文選題：全面預(yù)算管理　切入點(diǎn)：績效評價(jià)　出處：《西安石油大學(xué)》2014年碩士論文

【摘要】：隨著企業(yè)規(guī)模的擴(kuò)大和競爭的加劇，現(xiàn)代企業(yè)管理的發(fā)展已經(jīng)打破傳統(tǒng)職能管理的界限，將企業(yè)視為一個(gè)整體，在戰(zhàn)略目標(biāo)的指導(dǎo)下從事企業(yè)內(nèi)部的綜合協(xié)調(diào)管理，強(qiáng)調(diào)企業(yè)計(jì)劃、組織、控制等職能的一體化。因而在現(xiàn)代企業(yè)管理中，如何進(jìn)行各部門之間的協(xié)調(diào)就變得非常重要，而全面預(yù)算管理是實(shí)現(xiàn)標(biāo)準(zhǔn)化方式協(xié)調(diào)的一種科學(xué)管理方法。全面預(yù)算管理作為一種較為成熟有效的企業(yè)內(nèi)部控制管理工具，可以實(shí)現(xiàn)對公司業(yè)務(wù)流、信息流、資金流和人力資源流的優(yōu)化整合，是企業(yè)規(guī)劃戰(zhàn)略目標(biāo)、控制日常活動(dòng)、分散經(jīng)營風(fēng)險(xiǎn)以及優(yōu)化資源配置的重要手段。 本文是通過一系列的標(biāo)準(zhǔn)、指標(biāo)、程序和方法等對C油田第四采氣廠預(yù)算執(zhí)行情況和預(yù)算管理情況進(jìn)行檢查核實(shí)，并衡量預(yù)算管理的作用和績效，對當(dāng)期的預(yù)算管理做出綜合評定，為企業(yè)實(shí)施獎(jiǎng)懲提供依據(jù)，并為改進(jìn)全面預(yù)算管理提出意見與建議。首先對國內(nèi)外有關(guān)研究進(jìn)行了綜述，概述了國內(nèi)外評價(jià)理論與方法的研究歷程和進(jìn)展，對國內(nèi)全面預(yù)算管理改革的實(shí)施情況進(jìn)行了介紹，并著重就全面預(yù)算管理和績效評價(jià)兩個(gè)重要概念作了深入界定和辨析。在設(shè)計(jì)本選題的評價(jià)指標(biāo)體系時(shí)，本文參考了績效評價(jià)指標(biāo)體系中成熟的通用指標(biāo)，并根據(jù)統(tǒng)計(jì)指標(biāo)的可獲取性、可對比性以及全面預(yù)算管理的特點(diǎn)這幾個(gè)關(guān)鍵因素，同時(shí)結(jié)合專家咨詢意見進(jìn)行修正，最終設(shè)計(jì)了包括9個(gè)準(zhǔn)則層指標(biāo)和31個(gè)因子層指標(biāo)的評價(jià)指標(biāo)體系，運(yùn)用模糊綜合評價(jià)模型來確定綜合評價(jià)分值，，并用實(shí)證分析驗(yàn)證了本文研究結(jié)果的可行性和合理性，最后提出了改善全面預(yù)算管理的對策建議。 本文在設(shè)計(jì)思想上，把研究的重心放在全面預(yù)算管理的績效評價(jià)上，與傳統(tǒng)的研究全面預(yù)算管理改革方案的實(shí)施相比差別較大。本文針對C油田第四采氣廠構(gòu)建了一套全面預(yù)算管理的績效評價(jià)體系，對其全面預(yù)算管理的全過程進(jìn)行績效評價(jià)，并運(yùn)用模糊綜合評價(jià)法和層次分析法構(gòu)建績效評價(jià)指標(biāo)，為該企業(yè)開展全面預(yù)算管理的績效評價(jià)提供不同于以往的參考依據(jù)。
[Abstract]:With the expansion of business scale and competition, the development of modern enterprise management has broken the traditional management limits, the enterprise as a whole, comprehensive and coordinated management in enterprises under the guidance of the strategic target, emphasizing business plan, organization, control integration and other functions. So in modern enterprise management. It is very important to how to coordinate between different departments, comprehensive budget management is a scientific management method to realize a coordinated standardized way. The comprehensive budget management as a mature and effective internal control and management tools, can achieve the business flow, information flow, capital flow and optimize the integration of human resources flow that is the strategic goal of enterprise planning, control of daily activities, diversify risk and optimize the allocation of resources an important means.
This article is through a series of indicators, standards, procedures and methods of C fourth oil gas plant budget implementation and budget management, conduct examination and verification, and to measure the role of budget management and performance of the current budget management to make comprehensive evaluation, provide the basis for enterprises to implement the reward and punishment, and put forward opinions and suggestions for improvement of comprehensive budget management. The related research at home and abroad were reviewed, summarized the history and research progress of the theory and method of evaluation at home and abroad, the implementation of the reform of the comprehensive budget management in China were introduced, and emphatically makes a thorough definition and Analysis on two important concepts of comprehensive budget management and performance evaluation in the design. The selection of the evaluation index system, this reference to the general index of the mature performance evaluation index system, and according to the statistical index of accessibility, comparable and comprehensive pre Is the key elements of management features, combined with expert advice on the amendment, the final design including index 9 standards and 31 factor index evaluation index system, using fuzzy comprehensive evaluation model to determine the comprehensive evaluation score, analysis verified the feasibility and rationality of the results of this study and empirical, finally put forward suggestions to improve the comprehensive budget management.
Based on the design ideology, the emphasis of the research on the performance evaluation of overall budget management, implementation and traditional research on comprehensive budget management reform program show a greater difference. According to the C fourth oil gas plant to build a performance evaluation system of a set of comprehensive budget management, performance evaluation of the whole process of the comprehensive budget management, and use the fuzzy comprehensive evaluation method and AHP method to construct the performance evaluation index, carry out the performance evaluation of overall budget management for the enterprise to provide different reference.

【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.22;F406.7

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