随着经济的发展，企业之间的竞争日益加剧，如何能在资源有限的情况下实 现企业的长远发展，这是企业领导者应该重视的问题。企业战略是根据公司的具 体情况而设定的长期发展目标，为企业的发展指明了方向。预算管理是对企业战 略的层层分解，企业管理者根据企业发展战略制定预算目标，再将预算目标进行 分解，最后通过预算的编制、执行、控制与考核这一系列过程，实现企业的预算 目标，促使战略目标的达成，实现企业的长远发展。 H公司是一家制造、销售类企业，经过近些年的发展，公司已经形成了自己 的预算管理方式，但是也存在诸多问题，导致H公司预算目标的实现效果不太理 想。本文在对H公司全面预算管理现状进行分析的基础上，从预算管理组织的结 构、职能，到预算的编制、执行、控制与考核进行了全方位的分析，发现了其在 预算管理中存在的一些问题，为了解决这些问题，提出了构建基于战略导向全面 预算管理体系的建议。本文旨在通过对基于战略导向H公司全面预算管理的研究， 为本公司提供关于预算管理存在问题的解决方案时，也为其它相关类企业提供了 借鉴。 本文的研究总共分为五个部分，第一部分是对国内外相关文献进行了回顾和 整理，概括出了国内外的研究现状；第二部分介绍了相关理论，主要是关于战略 管理与预算管理的相关理论，为后文的研究提供了理论指导和支撑；第三部分对H 公司预算管理的现状及问题进行了研究，在分析H公司预算管理现状的基础上， 发现了其在预算管理中存在的一些问题，通过对问题的剖析，提出了在H公司实 行基于战略导向全面预算管理的必要性；第四部分是基于战略导向的H公司全面 预算管理体系构建，从全面预算管理组织体系地构建、预算目标体系地构建、预 算编制体系地构建、预算执行与控制体系地构建、预算考评体系地构建这五个方 面着手，构建了基于战略导向的H公司全面预算管理体系。在预算目标体系地构 建中，从公司发展战略地确立到预算指标地分解再到预算具体指标值地确定，充 分运用了平衡计分卡这一战略管理工具，提高了预算目标体系构建的科学性；第 五部分提出了实施基于战略导向全面预算管理体系的保障措施，主要从人员保障、 制度保障、信息保障、资金保障这四方面着手进行分析；第六部分是本文的结论 和展望，主要是从预算管理体系地构建，预算指标地制定和预算考核体系的完善 方面提出了一些建议。 关键词：战略管理，全面预算管理，平衡计分卡，全面预算管理体系 II Abstract Withthedevelopmentofeconomy,thecompetitionbetweenenterprisesis intensifyingdaybyday.Howtorealizethelong-termdevelopmentofenterprisesunder theconditionoflimitedresourcesisaproblemthattheenterpriseleadersshouldpay attentionto.Theenterprisestrategyisalong-termdevelopmentgoalsetaccordingtothe specificsituationofthecompany,whichpointsoutthedirectionforthedevelopmentof theenterprise.Budgetmanagementisthedecompositionofenterprisestrategy.The managersoftheenterprisesetbudgettargetsaccordingtothedevelopmentstrategyof theenterprise,andthenbreakdownthebudgettargetsintosmallones.Finally,through aseriesofprocessesofbudgetpreparation,execution,controlandassessment,wecan achievethebudgetgoaloftheenterprise,achievethestrategicgoaloftheenterprise, andrealizethelong-termdevelopmentoftheenterprise. HCompanyisamanufacturingandsalesenterprise,afterrecentyearsof development,thecompanyhasformeditsownbudgetmanagementmethod,butthere aremanyproblems,whichresultsintherealizationofHCompany'sbudgettargetisnot verysatisfactory.Basedontheanalysisofthepresentsituationoftheoverallbudget managementofHcompany,thispaperanalyzesthestructureandfunctionofbudget managementorganization,thepreparationofbudget,theexecutionofbudget,the controlofbudgetandtheexaminationofbudget,andfindssomeproblemsinthe processofitsbudgetmanagement.Inordertosolvetheseproblems,thispaperputs forwardtheproposalofconstructingacomprehensivebudgetmanagementsystem basedonstrategicorientation.Throughtheresearchonthecomprehensivebudget managementsystemofHCompanybasedonstrategicorientation,thispaperaimsto providethecompanywithsolutionstotheproblemsexistingintheprocessofbudget management,andalsotoprovideotherrelevanttypesofenterpriseswithexperienceto learnfrom. Theresearchcontentofthispaperisdividedintofiveparts.Thefirstpartreviews andcollatestherelatedliteratureathomeandabroad,andsummarizesthepresent researchstatusathomeandabroad;Thesecondpartintroducestherelevanttheories, mainlyaboutstrategicmanagementandbudgetmanagement,whichprovidestheoretical guidanceandsupportforthefollowingresearch;Thethirdpartstudiesthepresent situationandproblemsofthebudgetmanagementinHCompany.Basedontheanalysis ofthepresentsituationofHcompany'sbudgetmanagement,thispaperfindssome problemsinitsbudgetmanagementsystem.Andthroughtheanalysisoftheproblems III foundabove,thispaperputsforwardthenecessityofimplementingcomprehensive budgetmanagementbasedonstrategicorientationinHcompany;Thefourthpartis abouttheconstructionofHcompany'scomprehensivebudgetmanagementsystem basedonstrategicorientation.Thispaperconstructsacomprehensivebudget managementsystemforHCompanybasedonstrategicorientationfromfiveaspects: theconstructionofcomprehensivebudgetmanagementorganizationsystem,budget targetsystem,budgetpreparationsystem,budgetexecutionandcontrolsystem,and evaluationsystem.Intheprocessofconstructingthebudgettargetsystem,fromthe establishmentofthecompany'sdevelopmentstrategytothedecompositionofthe budgetindextothedeterminationofthespecificbudgetindexvalue,thispapermakes fulluseofthebalancedscorecardasastrategicmanagementtool,whichimprovesthe scientificconstructionofthebudgettargetsystem;Thefifthpartputsforwardthe safeguardmeasuresofimplementingthecomprehensivebudgetmanagementsystem basedonstrategicorientation,whichismainlyanalyzedfromfouraspects:personnel security,systemsecurity,informationsecurityandfundsecurity;Thesixthpartisthe conclusionandprospectofthispaper,andthispartmainlyputsforwardsome suggestionsfromtheconstructionofbudgetmanagementsystem,theformulationof budgetindexandtheimprovementofbudgetassessmentsystem. Keywords：Strategicmanagement,Comprehensivebudgetmanagement,Balanced scorecard,Comprehensivebudgetmanagementsystem IV 目录 摘要................................................................................................................................I Abstract..........................................................................................................................II 第1章绪论.................................................................................................................1 1.1研究背景及意义..................................................................................................1 1.2国内外研究综述.................................................................................................2 1.3研究内容与方法..................................................................................................9 1.4主要创新点........................................................................................................10 第2章相关理论概述............................................................................................11 2.1全面预算管理相关理论....................................................................................11 2.2战略管理相关理论...........................................................................................12 2.3战略管理与全面预算管理的关系...................................................................12 第3章H公司预算管理现状及问题分析.......................................................16 3.1H公司概况.......................................................................................................16 3.2H公司预算管理现状及问题...........................................................................17 3.3H公司实施战略导向型全面预算管理的必要性...........................................20 第4章基于战略导向的H公司全面预算管理体系构建..........................22 4.1全面预算管理组织体系构建............................................................................22 4.2全面预算管理目标体系构建............................................................................23 4.3全面预算管理编制体系构建............................................................................31 4.4全面预算管理执行与控制体系构建................................................................33 4.5全面预算管理考评体系构建............................................................................33 第5章实施战略导向