预算管理对于企业的战略规划目标实现而言有着非常重要的作用，不单单是企业在 面临内外部环境压力下采取的一种科学、有效的管理手段，同时也是优化资源配置，最 大限度提高企业管理效率的有效措施。企业所面临的环境，因时因地不断变化着，因此 就需要企业不断优化预算管理，以使企业提高管理效果，让其为企业战略规划目标的实 现保驾护航。 本文以YT公司为例，从研究背景及意义、研究现状、研究思路和创新点等方面入 手，以预算管理相关理论为基础，通过对YT公司概况、简介、组织结构图、预算管理 现状等方面进行系统梳理，分析YT公司目前预算管理中存在的问题，如存在组织架构 及法人治理不完善、预算编制及绩效指标设定不科学、预算管理理念落后、预算信息化 落后、预算执行监督与控制分析机制及预算考核难以落地等情况，通过运用全面预算管 理理论体系，并结合YT公司中长期战略规划、内外部环境分析、管理层意见以及ROE 指标层层下钻所形成的指标体系库等，针对性的提出了相应优化方案，包含优化预算实 施环境（增设全面预算管理委员会及预算管理工作组、科学编制预算、调整预算节奏）、 优化YT公司全面预算管理重要流程（动态调整战略举措、建立基于战略规划目标的预 算指标体系、细化预算编制、严格预算执行与分析）、优化全面预算管理系统运行技术 （完善预算管理制度、加强财务信息化手段、完善预算考核工作等）等，帮助YT公司 解决预算管理过程中存在的实际困难，从而帮助YT公司完成战略规划目标。希望为类 似YT公司这样的制造企业解决在全面预算管理运行过程中存在的问题，能够为行业提 供有益帮助。 关键词:全面预算管理 优化 指标体系 II RESEARCH ON THE OPTIMIZATION OF Y COMPANY'S BUDGET ABSTRACT Budget management plays a very important role in the realization of the strategic planning objectives of enterprises. It is not only a scientific and effective management means taken by enterprises under the pressure of internal and external environment, but also an effective measure to optimize the allocation of resources and maximize the efficiency of enterprise management. The environment that the enterprise is facing is constantly changing according to the time and the place. Therefore, it is necessary for the enterprise to continuously optimize the budget management system so that the enterprise can improve the management effect and guarantee the realization of the enterprise's strategic planning goal. This paper takes YT company as an example, starting from the research background and significance, research status, research ideas and innovation points, and based on the relevant theories of budget management, analyzes the problems existing in YT company's current budget management, such as imperfect organizational structure and corporate governance, by systematically combing its general situation, brief introduction, organizational structure chart, budget management status, etc , unscientific budget preparation and performance index setting, backward budget management concept, backward budget information, budget implementation supervision and control analysis mechanism and budget assessment are difficult to be implemented, etc. through the use of comprehensive budget management theory system, combined with YT company's medium and long-term strategic planning, internal and external environment analysis, management opinions and roe indicators, the indicators are formed by drilling in layers System library, etc. put forward corresponding optimization plans, including optimizing the budget implementation environment (adding the comprehensive budget management committee and budget management working group, scientifically preparing the budget, adjusting the budget rhythm), optimizing the important processes of the comprehensive budget management system of YT company (dynamically adjusting the III strategic measures, establishing the budget indicator system based on the strategic planning objectives, and refining the budget preparation , strictly implement and analyze the budget), optimize the operation technology of the comprehensive budget management system (improve the budget management system, strengthen the means of financial information, improve the budget assessment work, etc.), help YT company solve the practical difficulties in the budget management process, so as to help YT company achieve the strategic planning objectives. I hope to solve the problems existing in the operation of comprehensive budget management system for manufacturing enterprises like YT company, and provide useful help for the industry. Key words: comprehensive budget management optimization index system IV 目录 摘要 ................................................................... I ABSTRACT ................................................................ II 第一章 绪论 ............................................................... 1 1.1研究背景与意义 ......................................................... 1 1.1.1研究背景 ............................................................. 1 1.1.2研究意义 ............................................................. 1 1.2 研究内容与研究方法 ..................................................... 2 1.2.1研究内容 ............................................................. 2 1.2.2研究方法 ............................................................. 2 1.3 国内外研究综述 ......................................................... 3 1.3.1国外研究综述 ......................................................... 3 1.3.2国内研究综述 ......................................................... 3 1.4本文的创新点 ........................................................... 5 第二章 全面预算管理基本解释、相关理论 ...................................... 7 2.1全面预算管理基本解释 ................................................... 7 2.2全面预算管理的基本运营作用 ............................................. 8 2.3全面预算管理的流程 ..................................................... 8 2.3.1预算模式选择 ......................................................... 8 2.3.2通用预算编制方法 ..................................................... 9 2.3.3预算编制方式 ......................................................... 9 2.3.4全面预算管理的预算执行与控制 ......................................... 9 2.4基础理论 .............................................................. 10 2.4.1战略管理 ............................................................ 10 2.4.2委托代理理论 ........................................................ 11 2.4.3平衡记分卡理论 ...................................................... 11 V 2.4.4财务控制理论 ........................................................ 11 第三章YT公司全面预算管理的现状 ........................................... 13 3.1公司概况 .............................................................. 13 3.1.1公司简介 ............................................................ 13 3.1.2公司组织结构图 ...................................................... 13 3.2公司全面预算管理现状 .................................................. 13 3.2.1预算管理架构及预算管理流程 .......................................... 13 3.2.2全面预算内容 ........................................................ 14 3.2.3全面预算的执行与分析 ................................................ 15 3.2.4预算监督与考核 ...................................................... 15 3.2.5预算管理效果 ........................................................ 16 第四章YT公司预算管理问题与原因剖析 ..................................... 17 4.1 YT公司全面预算管理现存问题 ........................................... 17 4.1.1预算管理实施环境存在的问题 .......................................... 17 4.1.2全面预算管理重要流程存在的问题 ...................................... 18 4.1.3预算管理手段方面存在的问题 .......................................... 19 4.2 YT公司全面预算管理问题症结原因分析 ................................... 21 4.2.1治理结构不完整 ...................................................... 21 4.2.2全面预算管理的理念相对弱 ............................................ 22 4.2.3缺乏完善的预算系统平台 .............................................. 23 4.2.4缺乏完善的预算管理制度 .............................................. 24 第五章YT公司全面预算管理优化建议 ........