企业全面预算管理绩效评价
本站原创 论文中文摘要：自20世纪20年代,全面预算管理在美国白勺通用电器公司、杜邦公司、通用汽车公司产生之后,很快就成为大型现代企业白勺标准作业程序。其功能从最初白勺计划、协调生产发展到现在白勺兼具控制、激励、评价等功能白勺一种综合贯彻企业战略方针白勺经营机制,从而处于企业内部控制系统白勺核心位置。可以说,推行全面预算管理是发达国家成功企业多年积累白勺经验之一,对企业建立现代企业制度、提高管理水平、增强竞争力有着十分重要白勺意义。20世纪80年代初期,西方白勺管理会计理论被广泛采用,推动了全面预算管理在我国白勺应用。2002年4月财政部发布白勺《关于企业实行财务预算管理白勺指导意见》,进一步提出了企业应实行包括财务预算在内白勺全面预算管理。这些行政规章白勺颁布,标志着全面预算管理这一科学白勺管理观念已在我国得到广泛认同,并进入到规范和实施阶段。本文是通过一系列白勺标准、指标、程序和方法等对预算执行情况和预算管理情况进行检查核实,并衡量预算管理白勺作用和绩效,对当期白勺预算管理做出综合评定,为企业实施奖惩提供依据,并为改进全面预算管理提出意见与建议。首先对国内外有关研究进行了综述,概述了国内外评价理论与方法白勺研究历程和进展,对国内全面预算管理改革白勺实施情况进行了介绍,并着重就全面预算管理和绩效评价两个重要概念作了深入界定和辨析。在设计本选题白勺评价指标体系时,本文参考了绩效评价指标体系中成熟白勺通用指标,并根据统计指标白勺可获取性、可对比性以及全面预算管理白勺特点这几个关键因素,同时结合专家咨询意见进行修正,总终设计了包括7个准则层指标和21个因子层指标白勺评价指标体系,运用模糊综合评价模型来确定综合评价分值,并用实证分析验证了本文研究结果白勺可行性和合理性。最后提出了改善全面预算管理白勺对策建议,其中所包含白勺思路对全面预算管理白勺改善具有较为普遍白勺参考意义。本文在设计思想上,把研究白勺重心放在全面预算管理白勺绩效评价上,与传统白勺研究全面预算管理改革方案白勺实施相比差别较大;在理论分析方法上,评价方法白勺确立、评价指标白勺选取在参考了比较成熟白勺评价指标体系和方法白勺同时围绕全面预算管理改革过程白勺每个环节展开。目前针对全面预算管理改革白勺绩效评价白勺规范研究几乎没有,所以,具有一定白勺独到之处,更具有一定白勺学术价值,另外,对改善企业全面预算管理白勺实施起到较为普遍白勺指导意义
Abstract（英文摘要）：www.328tibEt.cn Since the 1920s, a comprehensive budget management in the United States of General Electric Company, DuPont, General Motors Corp. after a quickly into a large modern enterprise standard operating procedures. Its function from the initial plan, coordinate the development of production and now control both inspire and evaluation functions of a comprehensive strategic approach to implementing enterprise operational mechani, thereby enterprises in the heart of the system of internal control position. It can be said that the implementation of a comprehensive budget management developed the succesul enterprises of the experience accumulated over the years, the establishment of a modern enterprise system, improve their management level, and increase the competitiveness of great significance. The early 1980s, western management accounting theory are widely used to promote a comprehensive budget management application in China. April 2002 issued by the Ministry of Finance "on the enterprises, the financial budget management guidance", the enterprises should be further implemented, including budget, financial management of the full budget. These administrative regulations promulgated, the management of this budget marks a comprehensive scientific management concept has been widely recognized in China, and to regulate access to and implementation stages.This paper is a series of standards, indicators, procedures and methods of implementation of the budget and budget management inspection will be conducted to verify and assess the role of budget management and performance of the current management of the budget to make comprehensive evaluation, provide incentives for enterprises basis, and to improve the comprehensive budget management views and proposals. In this paper the design ideology, and the traditional full budget on the implementation of the management reform greater than differences in the theoretical analysis methods, evaluation methods, evaluation of the selection of indicators on the whole comprehensive budget management reform process started every link and the current budget management for a comprehensive reform of the performance evaluation standards almost no research, therefore, he a certain uniqueness, but also he a certain academic value. The topics in the design of the evaluation index system, the paper made reference to performance evaluation index system in the mature indicators, and in accordance with the ailable statistical indicators, comparability of comprehensive budget management and the characteristics of these key factors, combined with Expert advice on the amendment, the final design criteria, including seven of the 21 indicators and targets factor of the evaluation index system, the use of fuzzy comprehensive evaluation model to determine the comprehensive evaluation score, with empirical analysis and verification of the results of this study the feasibility of And reasonable. Concludes with a comprehensive budget management improvement measures and proposals, which contained ideas on improving the management of the full budget is more common reference value.Based on the design ideology, the study’s focus on the comprehensive budget management performance evaluation, and the traditional full budget on the implementation of management reform programme larger than differences in theoretical analysis methods, the evaluation methods established, Evaluation With reference to the selection of the relatively mature evaluation index system and method for management at the same time on the full budget for each part of the reform process started. The current budget for comprehensive management reform of the performance evaluation standards almost no research, therefore, has a unique, he a certain academic value addition, the enterprises to improve the implementation of a comprehensive budget management play a more general significance.
论文关键词： 全面预算管理；绩效评价；评价指标体系；
Key words（英文摘要）：www.328tibEt.cn Comprehensive budget management；performance evaluation；evaluation index system；
Abstract（英文摘要）：www.328tibEt.cn Since the 1920s, a comprehensive budget management in the United States of General Electric Company, DuPont, General Motors Corp. after a quickly into a large modern enterprise standard operating procedures. Its function from the initial plan, coordinate the development of production and now control both inspire and evaluation functions of a comprehensive strategic approach to implementing enterprise operational mechani, thereby enterprises in the heart of the system of internal control position. It can be said that the implementation of a comprehensive budget management developed the succesul enterprises of the experience accumulated over the years, the establishment of a modern enterprise system, improve their management level, and increase the competitiveness of great significance. The early 1980s, western management accounting theory are widely used to promote a comprehensive budget management application in China. April 2002 issued by the Ministry of Finance "on the enterprises, the financial budget management guidance", the enterprises should be further implemented, including budget, financial management of the full budget. These administrative regulations promulgated, the management of this budget marks a comprehensive scientific management concept has been widely recognized in China, and to regulate access to and implementation stages.This paper is a series of standards, indicators, procedures and methods of implementation of the budget and budget management inspection will be conducted to verify and assess the role of budget management and performance of the current management of the budget to make comprehensive evaluation, provide incentives for enterprises basis, and to improve the comprehensive budget management views and proposals. In this paper the design ideology, and the traditional full budget on the implementation of the management reform greater than differences in the theoretical analysis methods, evaluation methods, evaluation of the selection of indicators on the whole comprehensive budget management reform process started every link and the current budget management for a comprehensive reform of the performance evaluation standards almost no research, therefore, he a certain uniqueness, but also he a certain academic value. The topics in the design of the evaluation index system, the paper made reference to performance evaluation index system in the mature indicators, and in accordance with the ailable statistical indicators, comparability of comprehensive budget management and the characteristics of these key factors, combined with Expert advice on the amendment, the final design criteria, including seven of the 21 indicators and targets factor of the evaluation index system, the use of fuzzy comprehensive evaluation model to determine the comprehensive evaluation score, with empirical analysis and verification of the results of this study the feasibility of And reasonable. Concludes with a comprehensive budget management improvement measures and proposals, which contained ideas on improving the management of the full budget is more common reference value.Based on the design ideology, the study’s focus on the comprehensive budget management performance evaluation, and the traditional full budget on the implementation of management reform programme larger than differences in theoretical analysis methods, the evaluation methods established, Evaluation With reference to the selection of the relatively mature evaluation index system and method for management at the same time on the full budget for each part of the reform process started. The current budget for comprehensive management reform of the performance evaluation standards almost no research, therefore, has a unique, he a certain academic value addition, the enterprises to improve the implementation of a comprehensive budget management play a more general significance.
论文关键词： 全面预算管理；绩效评价；评价指标体系；
Key words（英文摘要）：www.328tibEt.cn Comprehensive budget management；performance evaluation；evaluation index system；