本文以在全行范围内实施了全面预算管理的 A 农商银行为具体的案例,
对其全面预算管理实施的全流程进行研究和分析。从全面预算管理的组织架
构、职责分工、时间安排、编制内容及全流程实施等方面着手,主要是以业
务预算、财务预算和财务支出预算的相关数据为分析的基础和依据,分别从
预算的框架体系、管理制度、编制方法、分解下达、调整机制和考评标准等
方面,对编制、执行、监控和考评进行了具体的分析评价,提出如管理体系
不健全、管控力度不足、考核结果偏离管理预期等问题以及对产生这些问题
的原因进行了进一步的分析。经过对具体问题的具体研究,根据全面预算管
理的相关理论和研究成果,结合 A 农商银行的管理现状和自身特点,提出了
可以通过以下四个方面来解决存在的问题:一是在现有的运营机制下,健全
管理体制,完善管理制度;二是要通过启用多种预算编制的方式,引入杜邦A 农商银行全面预算管理实施存在问题及对策研究分析模型来加强对预算的监控力度;三是除了完善考评机制和调整指标及权
重,要根据考评结果进行下一步的落实和执行,如奖励或者惩罚,要兑现到
具体的机构、部门或者个人,提高预算执行力;四是通过培训、宣导和辅导
等方式来加强全行所有员工对全面预算管理实施的参与度,提高执行者落实
执行的管理意识,让所有人都参与具体的管理,以便提高管理的精细化水平,
提高全面预算管理效率,进而通过全面预算管理这个有效的管理工具,完善
其在商业银行的具体实施和应用,保障 A 农商银行经营计划的顺利完成,最
终实现经营发展战略目标
关键词:A 农商银行 全面预算管理 问题 对策AbstractAbstract
This paper takes the Comprehensive Budget Management (CBM) of
commercial banks as the object of study, based on the theory of CBM, such as
budget value profit-oriented budget management mode, the implementation status
of CBM in planning management and systematic management theory. By using
multiple perspectives and multi-dimensional thinking, according to the
implementation status of CBM in A Rural Commercial Bank, discussing the
updated theories and research outputs of experts and scholars from different times
towards CBM in a multi-angle and multi-dimension way, this paper takes
measures of studying the whole process to find out the implementing problems and
how to solve them one by one. This paper utilizes professional knowledge to guide
the management practice in A Rural Commercial Bank, discovering the problems
that need optimization and improvement and proposing coping strategies and
solutions. Analyzing the process of how CBM is discovered and developed, it is
found that CBM is a management process, which coordinates and arranges related
economic activities by using budget management. CBM owns features such as
authority, mechanism and comprehension etc. and power to improve the abilities
of executing, monitoring and operating in any enterprise.
This paper is to research on the process of CBM which has been implemented
in A Rural Commercial Bank. Including the data of mainly business budget and
financial budget, it started with the organizational structures, responsibility
assignments, rules and process of management etc. of CBM, and the basis of the
relevant data for the analysis respectively from the budget system, management
system, the framework of planning method, the decomposition of releasing,
adjustment mechanism and evaluation standard, etc.. It analyzes formation,
implementation, monitoring and evaluation; it also puts forward many problems
and their origins, such as the sick management system and control efforts,
evaluating results variance to the expectations. Per the study on the accurateThe Problems and Solutions to the Implementation of Comprehensive Budget Management in A Rural
Commercial Bankproblems, theories and research outputs, integrating the management status and
typical features of A Rural Commercial Bank, this paper proposes four
perspectives to solve the problems. They are: I. Improve the management system
and criteria under current operating system; II. Enhance the monitoring to budget
by using multiple methods of budgeting like Du Pong analysis model; III. Put
evaluating results in to practice as reward or punishment, in addition to improving
the evaluation system and adjusting KPI and weight factors; make sure it goes to
accurate organization, department or staff to enhance the budget execution; IV.
Apply training, promoting and tutoring to strengthen the staffs’ engagement to
CBM implementation and improve management awareness; involve all staffs in
the management work to raise the level of management refinement. By
implementing CBM as an effective management tool, it could improve the
implementation and application in commercial banks, and ensured that operation
plans of A Rural Commercial Bank will be accomplished, so as to reach the
business development strategic objectives.
Keywords: A Rural Commercial Bank;Comprehensive Budget Management;
Problems;Solutions目录目录
1 绪论.......... 1
1.1 研究背景... 1
1.2 研究的目的和意义 ....... 2
1.3 主要研究内容 ........... 4
2 文献综述...... 5
2.1 全面预算管理的产生和发展........... 5
2.2 全面预算管理国内外研究现状......... 6
2.3 全面预算管理的发展趋势. 8
3 A 农商银行全面预算管理的现状 ......... 10
3.1 A 农商银行概况 ........ 10
3.1.1 发展历程 .......... 10
3.1.2 组织架构 .......... 10
3.1.3 财务状况和经营成果11
3.2 A 农商银行全面预算管理的职责分工 .. 13
3.2.1 全面预算组织架构及职责分工 ... 13
3.2.2 全面预算管理基本原理 ......... 15
3.2.3 全面预算管理流程 . 17
3.3 A 农商银行全面预算管理的内容 ...... 19
3.3.1 全面预算的编制 ... 19
3.3.2 全面预算的执行 ... 20
3.3.3 全面预算的监控 ... 21
3.3.4 全面预算的考评 ... 22A 农商银行全面预算管理实施存在问题及对策研究4 A 农商银行全面预算管理存在的问题...... 26
4.1 预算管理的执行与预算目标不符 ...... 26
4.2 不能按照实际需求调整预算 .......... 27
4.3 预算考评偏离预期管理目标 .......... 28
4.3.1 对预算的掌握精准度不够 ....... 32
4.3.2 考评指标的权重分布差异较大 ... 34
4.3.3 考评对结果的影响不够精细 ..... 35
4.4 预算编制准确度不够 ... 36
4.5 预算编制方法不能预测变化 .......... 37
5 A 农商银行全面预算管理问题的原因...... 38
5.1 全面预算管理管控力度不足 ......... 38
5.1.1 缺少专业的全面预算管理委员会 .. 38
5.1.2 全面预算管理制度不够完善 ..... 39
5.2 缺乏灵活的调整机制 .... 40
5.3 考评偏离预期的原因 .... 41
5.3.1 缺乏合理的评估机制41
5.3.2 考核权重分布不合理41
5.3.3 考评机制不合理 .... 42
5.4 预算分解下达不合理 .... 43
5.5 预算编制方法单一 ...... 43
5.6 全面预算管理的其他问题44
5.6.1 预算管理乏力 ..... 44
5.6.2 预算管理未实现全员参与 ....... 44
5.6.3 精细化管理水平有待提高 ....... 45
6 A 农商银行全面预算管理实施优化对策.... 47
6.1 加强全面预算管理的管控力度 ....... 47
6.1.1 加强预算监控力度 ........
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