论述加强预算目标全面预算管理

First, the budget management of Chinese enterprises the main problems

一、我国企业预算管理存在的主要问题 

1, the budget targets lack of strategic, global

1、预算目标缺乏战略性、全局性 

Corporate strategy is complex and enterprises are facing drastic changes in the market environment for sustainable development and to survive and carry out overall planning. It is a concentrated expression of corporate strategic thinking is the basis for developing a variety of programs, the budget as a business plan must also be a major corporate strategy, especially financial strategy coordinated. Enterprise budget is fundamentally derived from corporate strategy, guided by the corporate strategic direction, in the absence of the premise of the company's strategy to develop a comprehensive budget preparation will lead to focus on short-term economic activity, ignoring the long-term business objectives, so that short-term budget targets and future long-term corporate strategy and planning conflicting phases prepared budget targets poor convergence, a comprehensive budget management is putting the cart before the state is often difficult to obtain the desired results.

企业战略是企业面对复杂而又激烈变化的市场环境，为求得生存和持续发展而进行的总体性规划。它是企业战略思想的集中体现，也是制定各种计划的基础，预算作为企业的主要计划也必须与企业战略尤其是财务战略相协调。企业预算从根本上说源于企业战略，受企业战略方向的引导，在没有制定公司战略的前提下编制全面预算，就会导致注重短期经济活动，忽视长期经营目标，使短期的预算指标与未来长期的公司发展战略和规划相互冲突，各期编制的预算指标衔接性差，全面预算管理常常处于本末倒置的状态，难以取得预期的效果。 

2, the lack of effective mechanisms for process control and analysis

Overall budget is the enterprise's overall planning and quantity of specific instructions. But the budget itself does not have auto-run function, so budgeting, the need the guidance of operators, their full investment in order to achieve budget goals. In order to ensure the budget to achieve the objectives established enterprises, the implementation of the budget approval process, must also establish effective budgetary control system in order to implement effective process control. But the reality of budget management practices, the lack of effective budgetary control system, you can not play on the actual business guidance and control action. Since feedback channel is not smooth, you can not obtain useful and timely information in order to ensure the timeliness of budget analysis, comprehensive, in-depth nature, and promptly correct the deviation of budget execution, leading to budget a mere formality, can not guarantee the realization of business objectives.#p#分页标题#e#

3, the incentive mechanism

Overall budget is the process of production and operation of various types of economic activity plan number representation, is a business development strategy and responsibility at all levels of the scientific quantification is based on corporate control of economic activities and assessment of responsibility centers operating performance standards. However, many enterprises in the management of the implementation of the budget did not establish appropriate incentive and restraint mechanisms, employees work is good or bad results are not closely linked with the salary, staff efforts are not properly reward, which is not necessarily conducive to mobilize the enterprise the enthusiasm of employees. This "executive budget does not perform a kind of" thinking greatly weakened the budget authority and seriousness. Loss of binding budget targets, leading to budget management lost its effect.

4, the lack of appropriate budget management support corporate culture

Implementation of a comprehensive budget management requires a certain material base, the need to regulate employee behavior, you need a sound management system, you need to positive corporate spirit. However, the current construction is lagging behind many corporate culture, corporate culture, management of the budget and the lack of effective planning and guidance in the implementation of a comprehensive budget management process, often without due recognition and support staff, the Executive greater resistance.

Second, the implementation of a comprehensive budget management practical significance

1, is conducive to the specific business goals

Comprehensive budgeting, various functional departments of enterprises around the business volume, revenue, cost, and cost, operating results should be achieved such levels were determined goals and objectives are based primarily developed vision and intent, to be taken to achieve the objectives methods and measures to deal with changes in the external environment measures are listed in detail. The approved budget, so that enterprises of various functional departments and their subordinate units are clearly the level should be achieved, and accordingly arrange his own area of ​​responsibility of economic activities, ensure the completion of all aspects of the overall corporate strategic objectives, thereby reducing operating risk and financial risk.

2, is conducive to communication and coordination with various departments

As the overall budget is to seek to maximize profits marketing plan, production planning, materials supply planning, financial planning, and personnel combinations, and many other programs the best combination, so enterprises through budgeting, planning departments can be coordinated , so that the whole enterprise planning system of interrelated, complete and realistic.

3, is conducive to the daily control of economic activity#p#分页标题#e#

Overall budget is the number of business plans and monetization for performance evaluation provides a standard, easy to correct the difference between the various departments to implement quantitative performance evaluation and reward system, make daily effective control of economic activity within the scope of the budget, It is convenient for staff motivation and control.

Third, the implementation of the key elements of a comprehensive budget management

1, the establishment of enterprise budget management organization

Enterprises should establish a budget management committee, chairman of the committee by the person in charge, to absorb the group heads of the relevant departments. The budget committee is responsible for reviewing the draft budget, the draft budget adjustments and budget performance reports, evaluation and oversight organization's budget. Founded by President and director, finance, personnel, planning and other functional departments to participate in the budget management committee head office, head office finance department new budget department, as head of the budget committee standing working bodies, from the organization and staffing to ensure the smooth implementation of the overall budget, the overall budget as a fulcrum to improve the management level.

2, improve the budget management of the underlying corporate work

First, a clear corporate strategic goals. Comprehensive budget management is the starting point and foothold corporate strategic objectives, the budget reflects the strategic intent of the enterprise, and its essence is to allocate resources according to strategic, therefore, a clear strategic goal is the foundation and prerequisite for the overall budget. The second is to determine the expenses standards. The standard business expenses to determine the fundamental basis of budgetary targets, companies to develop advanced and reasonable expenses standards. For example, companies of various raw materials, tools, fuel and power consumption, as well as labor hours, equipment utilization, material reserves, fixed flow of funds and expenses, they have to develop advanced and reasonable fixed and regular inspections, analysis, evaluation and revision. Third, improve the budget management system. To truly implement a comprehensive budget management and play a benefit, there must be a suitable enterprise's own management system. Comprehensive budget management system for the implementation of a comprehensive budget management provide institutional guarantees.

3, the use of appropriate procedures and methods of preparation

Budget preparation procedures are mainly top-down, bottom-up and down with type three, the enterprise should choose according to their own management model determined. Select the correct approach is to ensure that the budget budgeting science, an important prerequisite for the feasibility, budgeting in many ways, such as fixed budgets, flexible budgets, zero-based budgeting, rolling budgets and probabilistic budget. These methods have advantages and disadvantages, in specific applications, often in combination.#p#分页标题#e#

4, strict budget implementation measures issued once approved budget, which has a mandatory, all responsibility for the budget department must carefully organized and implemented. Implementation of the "details of management", improve the systems and procedures. Implementation of the "three power projects", that enhance coherence and innovation, strengthen the implementation requirements at all levels to fully implement the objectives assigned group of companies plan to ensure budgetary control instructions in place.

5, the development of a scientific evaluation system budget

Enterprise Budget Management Committee shall establish a scientific evaluation system budget. According to the budget year and the end result of differences in the level of budget execution responsibility for the budget for each department to evaluate the implementation of the evaluation results as the annual work of the department heads an important basis for performance evaluation. Tsingtao Brewery Company Limited through the establishment of a sound budget appraisal organization system, strengthen the assessment operation mechanism. Around budget responsibility goals, establish a strict examination system, and constantly enrich and perfect examination content. Revenue budget targets closely linked with the staff, cash rewards and punishments, highlighting incentives, received good results.

Fourth, the implementation of a comprehensive budget management companies the main measures

1, adhere to the strategic management-oriented, strategic-oriented management philosophy for the budget

Budget management must be based on business development strategy, business strategy oriented budget management of the soul, no strategy, the overall budget will lose direction, lose the value and meaning of existence. Companies must establish a strategic research mechanism, by analyzing the industry in which the living environment, such as national policies, industry trends, international competitors condition etc., to develop enterprise product development, marketing, investment and financing strategies and medium and long term development plan . Business decisions based on strategic research department established budget targets tend to be more close to reality, and has a strong advanced and forward-looking.

2, closely linked market dynamics, attention to process control

Close contact with the market dynamics is the enterprise budget management is another important guide. Budget management should maintain close ties market dynamics, is because the company's production and business activities of the annual target is the premise of corporate strategic planning and forecasting through market research to determine, and accordingly the enterprise to optimize the allocation of limited resources. The market may be changing, if business-related market has undergone major changes in substantive, it is necessary according to changing market conditions, timely indicators of the budget to make necessary adjustments to the budget to adapt to the changed market environment. Of course, this requires the establishment of effective internal budget information feedback channels, which is a prerequisite to achieve process control. Emphasis on process control is to carefully analyze the reasons put forward to improve the management measures and recommendations, to take timely and effective management measures to ensure that the business goals.#p#分页标题#e#

3, with the implementation of a comprehensive budget management and expenditure management of cash combined

Cash flow budget is the enterprise of all economic activity during the budget period to ensure the normal operation. Therefore, budget control should be based on cash flow control as the core. Only by controlling the cash flow of project funds to ensure timely return of income and the cost of reasonable expenses, according to "fixed income support, expenditure" in principle the use of funds to ensure the power is highly concentrated. Through dynamic cash flow budget and funding for capital expenditure plans to achieve precise scheduling, give full play to the function of internal financial settlement center to automatically transfer money way to achieve "zero balance" management, and will minimize the amount of money precipitate formed funds together to reduce financial risk and ensure the production, construction, investment funds and other reasonable requirements, improve capital efficiency.  http://www.ukthesis.org/kjlw 

4, strengthen the comprehensive budget management evaluation and incentive mechanism

In order to make long-term strategy and corporate performance assessment more closely linked to the introduction of the Balanced Scorecard basic technologies, from finance, marketing, internal operations, innovation and other aspects of systematic analysis of the company's annual goals, and more scientific set of assessment indicators each responsibility center, resulting in long-term strategic aspects of the budget management system to achieve better development strategy to achieve the company to play a role. Budget-based incentive mechanism is to budget evaluation results as a basis for budget execution to motivate the subject. Clear incentive system allows the budget execution in the budget implementation to understand its performance prior to the close relationship between the incentive to make the overall budget of the individual goals and business objectives closely together so that people consciously adjust their behavior constraints , encouraging them to work hard, improve work efficiency, complete enterprise budget targets. Of course, attention should be paid incentive constraints in the problem, did not achieve the budget targets for the need to take responsibility for the relevant departments and individuals should take stringent punitive measures to promote enterprise competitive landscape within the organization.

5, the use of information technology to improve the efficiency of budget management and the degree of precision

The traditional budget is mainly manual work, only a heavy workload, preparing for a long time, and the preparation of the content is not comprehensive enough. In the 21st century network, information economy, companies only use electronic budgetary means to adapt to the financial management of the new situation, and constantly improve the competitiveness of enterprises. E budget through links with corporate financial systems, you can always call the historical data, real-time access to data in the actual implementation of the budget, the actual implementation of the budget to achieve real-time monitoring, and through the early warning and control system managers with timely information on budget execution deviations for timely analysis of the problems and resolve them, not only to achieve the budget in advance, a matter of control, but also enhance the efficiency of budget management and the degree of precision.#p#分页标题#e#

6, innovative corporate culture, so that the budget conscious control of a trade union behavior inherent

In the corporate executive team, a comprehensive financial management determines the CFO in budget management plays an irreplaceable role in determining the effectiveness of budget management, budget management and even success. This role requires an objective understanding of the budget financial officer, and has the ability to control the budget. The cooperation and participation of all sectors of the budget guarantee of success. In addition, a comprehensive budget management also needs the support of corporate culture. By creating a corporate culture of innovation that can enhance employees' sense of team, standardize the management of staff behavior, so that the budget control act voluntarily to become employees rather than managing authorities imposed to them. Thus, the overall budget management can play its proper function, in order to create a good atmosphere for business and positive.