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重庆 ZX 公司自实行全面预算管理以来，虽然通过全面预算管理的推行极大的提
高了公司的管理效率，但是，依然存在传统预算管理理念和行为，公司对于价值最大
化没有深刻认识，预算管理理念狭窄，因此，全面预算管理在公司并没有达到一个理
想的状态，现有全面预算管理体系实际上还是基于传统企业职能部门划分进行的，没
有与公司发展战略连接在一起，没有一种整合的思维，对于公司资源也没有得到一个
有效配置，实际运行下来问题诸多，公司管理者也意识到这个问题，如果不从根本上
进行变革，不能有效的提高公司的运行管理水平，那么在未来的竞争中，必然会导致
公司节节败退
如何变革现有的全面预算管理体系，使目前公司的全面预算管理不能形同虚设，
就必须找到一种新的思路，为了帮助 ZX 公司在预算管理上有一个提升。因此本文在
调研重庆 ZX 公司实际的基础上，采用美国哈佛商学院教授迈克尔·波特提出的价值
链理论作为主线来对重庆 ZX 公司的全面预算管理模式进行优化。提出应该从全面预
算管理组织机构的调整入手，强化预算编制流程以及结合企业价值链分析设定预算内
容，在预算执行和监控上强化预算执行分析制度和加强日常控制，还有就是对预算动
态调整等进行优化，并且在具体实施上，也提出了通过制定完善预算编制大纲规范和
约束预算重点的行为，以及加强预算执行的考评机制来保证基于价值链的全面预算管
理有效实施
关键词：价值链，全面预算管理，企业预算III
Abstract
In the modern enterprise management, comprehensive budget management is an
important mode, but in practice, the actual operation effect is poor, the reason is that many
enterprises cannot model and method of overall budget management to accurately
understand or grasp is not comprehensive and accurate. With the rapid development of
information technology, the competitive environment faced by enterprises is changing
rapidly, and the traditional comprehensive budget management system must be changed.
Since the Chongqing ZX company since the implementation of the comprehensive
budget management, through the comprehensive budget management implementation
greatly improves the management efficiency of the company, but still exist in the
traditional budget management idea and behavior, to maximize the value of no deep
understanding of budget management idea is narrow, therefore, the comprehensive budget
management in the company has not reached an ideal the state of the existing
comprehensive budget management system is in fact the division of functional departments
based on traditional enterprises, not with the development strategy of the company together,
not an integrated thinking, for the company&39;s resources has not been a valid configuration,
running down the actual problems of company managers are also aware of the problem, if
not a fundamental change, the company can not improve the operation management level
effectively, so the competition in the future That will lead to the company retreat.
How to change the existing comprehensive budget management system, the
company&39;s comprehensive budget management can not exist, it must find a new way of
thinking, in order to help ZX company in the budget management has a promotion.
Therefore, based on the actual investigation of Chongqing ZX company, the value chain
theory by Harvard Business School professor Michael Porter proposed as the main line to
optimize the overall budget management mode of Chongqing ZX company. We should
start from the overall budget management organization adjustment, strengthen the budget
process and budget analysis content of the enterprise value chain, in the budget
implementation and monitoring on strengthening budget execution analysis system and
strengthen the daily budget control, there is on dynamic adjustment, optimization, and in
the specific implementation, also put forward through the improvement of the budget the
outline of key behavior norms and constraints of budget formulation, and strengthen the
evaluation mechanism of budget execution to ensure the comprehensive budget
management based on value chain effective implementation.IV
Keywords: value-chain，comprehensive budget management，budget managementV
目 录
摘要....I
ABSTRACT .. III
1 绪论 ... 1
1.1 研究背景和意义 .... 1
1.1.1 研究背景 . 1
1.1.2 研究意义 . 2
1.2 国内外研究现状综述 ........ 2
1.2.1 关于预算管理研究综述. 2
1.2.2 价值链理论研究综述..... 6
1.3 论文研究方法和论文结构8
1.3.1 论文研究方法 .... 8
1.3.2 论文基本结构 .... 8
2 相关理论基础......... 11
2.1 全面预算管理的相关理论 .......... 11
2.1.1 全面预算管理概述 ...... 11
2.1.2 全面预算管理的职能和作用... 11
2.2 价值链理论 .......... 12
2.2.1 价值链基本涵义 .......... 12
2.2.2 价值链分析 ...... 14
2.3 价值链理论和全面预算管理的整合和对接 ...... 14
3 重庆 ZX 公司预算管理现状及其分析..... 17
3.1 公司基本情况 ...... 17
3.2ZX 公司全面预算管理现状及问题成因分析 ..... 17
3.2.1 全面预算管理现状分析........... 17
3.2.2 ZX 公司现有全面预算管理存在问题成因分析 ......... 22
4 基于价值链的重庆 ZX 全面预算管理模式优化及实施. 27
4.1 ZX 公司基于价值链的全面预算管理优化 ........ 2
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