本文選題：全面預算管理　切入點：績效評價　出處：《西安石油大學》2014年碩士論文

【摘要】：隨著企業(yè)規(guī)模的擴大和競爭的加劇，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)視為一個整體，在戰(zhàn)略目標的指導下從事企業(yè)內部的綜合協(xié)調管理，強調企業(yè)計劃、組織、控制等職能的一體化。因而在現(xiàn)代企業(yè)管理中，如何進行各部門之間的協(xié)調就變得非常重要，而全面預算管理是實現(xiàn)標準化方式協(xié)調的一種科學管理方法。全面預算管理作為一種較為成熟有效的企業(yè)內部控制管理工具，可以實現(xiàn)對公司業(yè)務流、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、控制日常活動、分散經(jīng)營風險以及優(yōu)化資源配置的重要手段。 本文是通過一系列的標準、指標、程序和方法等對C油田第四采氣廠預算執(zhí)行情況和預算管理情況進行檢查核實，并衡量預算管理的作用和績效，對當期的預算管理做出綜合評定，為企業(yè)實施獎懲提供依據(jù)，并為改進全面預算管理提出意見與建議。首先對國內外有關研究進行了綜述，概述了國內外評價理論與方法的研究歷程和進展，對國內全面預算管理改革的實施情況進行了介紹，并著重就全面預算管理和績效評價兩個重要概念作了深入界定和辨析。在設計本選題的評價指標體系時，本文參考了績效評價指標體系中成熟的通用指標，并根據(jù)統(tǒng)計指標的可獲取性、可對比性以及全面預算管理的特點這幾個關鍵因素，同時結合專家咨詢意見進行修正，最終設計了包括9個準則層指標和31個因子層指標的評價指標體系，運用模糊綜合評價模型來確定綜合評價分值，，并用實證分析驗證了本文研究結果的可行性和合理性，最后提出了改善全面預算管理的對策建議。 本文在設計思想上，把研究的重心放在全面預算管理的績效評價上，與傳統(tǒng)的研究全面預算管理改革方案的實施相比差別較大。本文針對C油田第四采氣廠構建了一套全面預算管理的績效評價體系，對其全面預算管理的全過程進行績效評價，并運用模糊綜合評價法和層次分析法構建績效評價指標，為該企業(yè)開展全面預算管理的績效評價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.

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

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