20 世纪初全面预算管理正式产生，经历不断变革和发展持续至今，从对企业生产计 划与协调发展的工具和手段，已逐渐演变成囊括计划、协调、考核等全面作用的管理体 系，并在企业管理系统中占有不可替代的核心地位。处于经济与资本市场不断发展的社 会环境下，企业生产经营目标逐渐转向股东价值最大化，由此针对影响价值创造的各项 因素的分析能力也逐渐被重视。 经济增加值（EVA）是企业税后净经营利润在弥补了包含权益资本成本在内的所有 资本成本后的盈余。现在经济增加值理论已经开始广泛被用作衡量企业经营业绩的综合 评价指标。相较于传统的预算评价指标，EVA 在对企业经济效率和价值创造能力的反映 能够表现的更为真实。 本文基于全面预算管理、EVA 以及以 EVA 为研究基础的全面预算管理，从国内外 不同角度阐述了与以上方面相关的理论，结合 S 燃气公司实际境况，建立了有助于企业 进一步发展的基于 EVA 导向下的预算管理体系。此外本文对 S 燃气公司现有的传统预 算管理模式也进行了分析，发现该模式已偏离企业主体发展战略，并因此对计划、协调、 考核及监督未能按预计起促进作用，同时企业在预算目标、组织体系、流程编制及考核 系统等重要预算方面均存在需要改进的部分。考虑企业所处社会环境以及自身发展能力， 针对以上提出的问题，本文将通过建立以 EVA 为研究基础的全面预算管理体系，对 S 燃气公司在预算方面存在的问题进行一定程度改善。 关键词：EVA 燃气公司 全面预算管理 论文类型：应用研究III Subject: The Comprehensive Budget Management Research In S Enterprise Under evaluation of Economic Value Added Speciality: Business Administration Name: Zhang Yanhong (signature) Instructor: Wang Junping (signature) ABSTRACT Comprehensive budget management was produced in early 1920s. After constantly changing as well as development, nowadays it becomes a sophisticated management system which includes program, coordination, examination instead of being a tool that coordinated development and production planning for enterprise. As a consequence, it is now sitting the heart of enterprise management system. As the development of capital market and economic, the manufacturing and operation goals in enterprises is changing into achieving the maximize value for shareholders. Therefore, analytical skills of the key factors that influenced value creation have gained the recognition. Economic value added (EVA) is economic profit that is net operating profit after tax deducting weighted average capital cost (include equity and debt capital cost). It is first coming up with Stern Stewart—a American management and capital consulting firm which is globally renowned. Since then, this index is widely used for comprehensive evaluation that measured business performance. Compared with traditional evaluation index of budget, EVA can make the reflection of enterprise economic efficiency and the ability to create value more real. From different angles—both in domestic and abroad, this thesis explains the theory about budget management, EVA as well as the comprehensive budget management which is based on EVA, at the same time, it also analyzes problems like how EVA changed comprehensive budget management system from value management, agency by mandate and residual income. After all steps above, combine with the practical situation of S co., LTD, established a budget management of EVA which is beneficial to the development of enterprise. This thesis also analyzes the mode of traditional budget management to S co., LTD, and discovered that the mode above is deviating the main development strategy of the enterprise. As a result, it failed to promote the plan, coordination, assessment and supervise. What’s more, the mainly procedure such as budget goal, organizational system, process for budgeting and merit system are needing improvement as well. Thinking about the environment enterprise is in and theIV ability of enterprise, the thesis is going to solve the problems above about S co., LTD by establish a comprehensive budget management system. Keywords: EVA,Gas company, Comprehensive Budget Management Thesis: Applied ResearchV 目 录 第一章 绪论...............................................................................................................................1 1.1 研究背景............................................................................................................................ 1 1.2 研究目的和意义................................................................................................................ 1 1.2.1 研究目的 ..................................................................................................................... 1 1.2.2 研究意义 ..................................................................................................................... 1 1.3 国内外研究现状................................................................................................................ 2 1.3.1 国外研究现状 ............................................................................................................. 2 1.3.2 国内研究现状 ............................................................................................................. 3 1.3.3 国内外研究现状评述 ................................................................................................ 4 1.4 研究内容、方法与路线图................................................................................................ 4 1.4.1 研究内容 ..................................................................................................................... 4 1.4.2 研究方法 ..................................................................................................................... 5 1.4.3 研究路线图 ................................................................................................................. 5 第二章 全面预算管理与 EVA 相关理论 .................................................................................7 2.1 全面预算管理理论............................................................................................................ 7 2.1.1 全面预算管理的概念及特征 ..................................................................................... 7 2.1.2 全面预算管理的内容 ................................................................................................. 7 2.2 EVA 理论........................................................................................................................... 8 2.2.1 EVA 的概念及计算.................................................................................................... 8 2.2.2 EVA 的会计调整事项及资本成本计量 .................................................................... 9 2.2.3 EVA 驱动因素............................................................................................................ 9 2.3 EVA 用于全面预算的改进分析..................................................................................... 10 2.3.1 EVA 对价值创造能力的改进.................................................................................. 10 2.3.2 EVA 对委托代理关系的改进.................................................................................. 11 第三章 S 燃气公司全面预算管理现状及问题分析...............................................................12 3.1 S 燃气公司基本情况与环境分析................................................................................... 12 3.1.1 S 燃气公司概况........................................................................................................ 12 3.1.2 S 燃气公司组织结构................................................................................................ 13 3.2 S 燃气公司全面预算管理现状分析............................................................................... 14 3.2.1 S 燃气公司全面预算管理组织机构........................................................................ 14 3.2.2 S 燃气公司全面预算管理编制流程........................................................................ 15 3.2.3 S 燃气公司全面预算管理编制内容........................................................................ 16 3.2.4 S 燃气公司全面预算管理控制执行........................................................................ 1