I 摘要 当前我国市场经济体制已经得到了极大地改进和完善，经济实现了跨越式的发展 和进步，企业之间的竞争也呈现出愈演愈烈的趋势，而在这种背景下预算管理则成为 企业提升市场竞争力的主要途径和主要手段之一。烟草行业在我国经济发展中占据着 十分重要的角色，是我国最为主要的利税大户。近年来随着我国对烟草行业改革的不 断深化，烟草公司在市场经济发展的过程中不断进行组织结构的调整来适应市场经济 的发展。烟草行业在发展的过程中需要进一步强化内部监管，实施全面预算管理来适 应市场经济的发展。本文在分析和研究中选择 YC 烟草公司为例，就该企业的全面预 算管理展开了系统的分析，并指出了其中存在的问题，在此基础就公司的公司全面预 算管理提出了有针对性的解决对策，并且在提出优化之后的全面预算管理体系的基础 上，为了确保 YC 烟草公司优化之后的全面预算管理体系能够得到有效的实施，提出 了保障性的措施。 本文在 YC 烟草公司全面预算管理体系优化的分析和研究中，结合采用多元化的 研究方法对其进行了深入的分析和研究。首先，阐述了和全面预算管理相关的概念和 理论，为本文的研究奠定了理论基础；其次，借助于预算管理成熟度模型对 YC 烟草 公司全面预算管理进行了调查研究，结合调查结果分析了目前 YC 烟草公司在全面预 算管理体系的问题；最后，在此基础上提出了有针对性的解决措施。 通过本文针对YC烟草公司全面预算体系分析和研究得出目前YC烟草公司在全面 预算管理中的主要问题表现在缺乏激励机制、预算编制的方法单一、难以实施动态化 的监控等。为了解决 YC 烟草公司全面预算管理中面临的这些问题，YC 烟草公司要系 统的改善现有的预算管理体系，借助于完善预算编制、加强预算考核和评价等措施来 提升自身预算管理水平，同时也能够为其他类型的公司全面预算管理提供相应的参考。 关键词：战略导向；全面预算管理；烟草公司西北农林科技大学硕士学位论文 II ABSTRACT In the context of the continuous improvement and development of the market economy, the competition of enterprises in the development of the market economy is becoming more and more fierce. Under this background, budget management has become one of the main ways and means for enterprises to enhance market competitiveness. The tobacco industry occupies a very important role in my country's economic development, and it is my country's most important profit and tax accountant. In recent years, with the continuous deepening of the reform of the tobacco industry in my country, tobacco companies have continuously adjusted their organizational structure to adapt to the development of the market economy during the development of the market economy. In the process of development, the tobacco industry needs to further strengthen internal supervision and implement comprehensive budget management to adapt to the development of the market economy. This article selects YC Tobacco Company as the research object in the analysis and research, and conducts a comprehensive analysis and discussion on the comprehensive budget management of YC Tobacco Company. Combining the problems and deficiencies in the comprehensive budget management of YC Tobacco Company, YC Tobacco Company is proposed. Countermeasures and suggestions for the optimization of the overall budget management system, and on the basis of the proposed overall budget management system, in order to ensure that YC Tobacco’s optimized overall budget management system can be effectively implemented, protective measures are proposed. In this paper, YC Tobacco's comprehensive budget management system optimization analysis and research, combined with the use of diversified research methods for in-depth analysis and research. First, the concept of comprehensive budget management and related theories are analyzed, which lays a theoretical foundation for the analysis and research of the relevant issues of YC Tobacco's comprehensive budget management system; second, the comprehensive management of YC Tobacco by means of the budget management maturity model Conducted a survey and research on budget management, and combined the survey results to analyze the deficiencies and problems in the current YC Tobacco Company's comprehensive budget management system; finally, it puts forward optimized countermeasures and suggestions for the problems and deficiencies in the YC Tobacco Company's comprehensive budget management system, and Safeguard measures were proposed.ABSTRACT III Through the analysis and research of the comprehensive budget system of YC Tobacco Company through this article, it is concluded that the main problem of YC Tobacco Company in comprehensive budget management is that the method of budget preparation is too simple, the budget execution is not in place, the dynamic monitoring cannot be achieved, and the lack of incentives Mechanism, etc. In order to solve these problems faced by YC Tobacco in its comprehensive budget management, YC Tobacco needs to further optimize the budget management system in its overall budget management to form a comprehensive budget preparation, budget execution and monitoring, adjustment, budget assessment and evaluation, etc. Budget management system. Through the optimization of YC Tobacco's overall budget management system to improve the effectiveness of YC Tobacco's overall budget management, it can also provide corresponding references for other types of companies' overall budget management. KEYWORDS：Strategic orientation；Comprehensive budget management；Tobacco companies目 录 I 目 录 摘要...............I ABSTRACT .II 第一章 导论.............................1 1.1 研究背景........................... 1 1.2 研究目的和意义............... 2 1.2.1 研究目的 ..................... 2 1.2.2 研究意义 ..................... 2 1.3 国内外研究动态............... 2 1.3.1 国外研究动态 ............ 2 1.3.2 国内研究动态 ............ 3 1.3.3 简要评述 .................... 5 1.4 研究内容和方法............... 5 1.4.1 研究内容 ..................... 5 1.4.2 研究方法 ..................... 5 1.5 研究框架........................... 6 第二章 相关概念及理论基础.7 2.1 全面预算管理概论 ........... 7 2.2 全面预算管理成熟度模型理论 ...................... 7 2.3 全面预算的内容 ............... 8 2.4 预算编制方法 ................... 9 2.5 战略导向全面预算管理 . 10 第三章 YC 烟草公司全面预算管理体系现状 ... 11 3.1 公司概况及组织结构..... 11 3.1.1 公司概况 ................... 11 3.1.2 组织结构 ................... 11 3.1.3 公司人员结构 ........... 12 3.2 全面预算管理体系现状. 13 3.2.1 全面预算管理组织结构 .......................... 13 3.2.2 预算的编制 ............... 13西北农林科技大学硕士学位论文 II 3.2.3 预算的执行与反馈 ... 16 3.2.4 预算的调整 ............... 16 3.2.5 预算的考评 ............... 16 3.3 公司现行全面预算管理体系成熟度调查.... 17 3.3.1 访谈 ........................... 17 3.3.2 问卷调查 ................... 18 3.4 公司全面预算管理分析. 20 3.4.1 预算与环境人员方面 .............................. 20 3.4.2 评估与预算模型方面 .............................. 21 3.4.3 流程与控制活动方面 .............................. 22 3.4.4 信息与沟通方面 ....... 23 3.4.5 监督与评估方面 ....... 24 3.5 公司全面预算管理体系存在问题的原因 .... 25 3.5.1 预算的编制方法单一 .............................. 25 3.5.2 预算管理的执行和控制不到位 .............. 25 3.5.3 未做到实时动态的监控 .......................... 26 3.5.4 缺乏落实全面预算管理的激励机制 ...... 26 第四章 YC 烟草公司全面预算管理体系框架的优化 ......................27 4.1 战略导向的全面预算管理体系构建思路与设计....................... 27 4.1.1 战略导向的全面预算管理体系构建思路与实施前提 ......... 27 4.1.2 全面预算编制的设计 ............................. 29 4.1.3 全面预算执行与反馈的设计 .................. 29 4.1.4 全面预算调整的设计 .............................. 30 4.1.5 全面预算考评的设计 ............................. 30 4.2 YC 烟草公司的公司战略与预算方案的确定 ............................. 31 4.2.1YC 烟草公司的公司战略与预算指标的确定 ....................... 31 4.2.2 YC 烟草公司全面预算的编制................ 33 4.2.3 YC 烟草公司全面预算的执行与反馈.... 37 4.2.4 YC 烟草公司全面预算的调整................ 38 4.2.5 YC 烟草公司全面预算的考评................ 39 第五章 YC 烟草公司全面预算体系的实施保障 ..............................42 5.1 运行前的准备工作......... 42 5.1.1 全方位、多