基于超越预算理论企业预算管理研究

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1、AbstractIninformationeconomyera,asthemarketeconomycontinuestodevelop，enterpriseisaffectedbyincreasingexternaluncertainfactors．Inaddition，theinternalorganizationofproductandmanagementmethodshaveundergonethesignificantchanges．Thebeyondbudgetingmanagemen

2、tCanadapttothesechangesandmeettheneedsofenterprise．Thethesismadeastudyonthebeyondbudgetingmanagementbyintroducingthetheoryandtheprocessofimplementation，andtriedtoplayaguidingroleintheenterprisebudgetmanagementreform．Firstofall，thethesisintroducedthedo

3、mesticandforeignresearchofthebeyondbudgetingtheory,analyzedtheexistingproblemsofthetraditionalbudgetmanagementandpointedoutthatthetraditionalbudgetingCan’tadapttothelong-termdevelopmentofmodementerpriseanymore．TolearnaboutthepresentsituationofChinesee

4、nterprisebudegtmanagement,thethesisconductedaquestionnaire．Then，thethesisintroducedthebasictheoryofthebeyondbudgetingmanagement,includingthebackground，features，andSOon．Throughcomparingthedifferencebetweenthetraditionalbudgetandthebeyondbudgeting，theth

5、esispointedoutthatenterprisesshouldcarryoutthereformofbudgetmanagementandstructuretheflameofbeyondbudgetingbyintroducingthenewmanagementtoolsofbeyondbudgetingtotheenterprise．Combined、析maparticularcasestudyofKenterprise，thethesisanalyzedthebackground,b

6、eforebudgetingmanagementmodel，theprocessandresultsofthereform．Inaddition,contentofthecasestudyalsoconcentratedontheproblemsthatmightariseduringthereform，andhowtheseproblemsareresolved．Finally,accordingtotheoutcomesfromthecasestudy,thethesisanalyzedwhe

7、therbe)的ndbudgetingadaptstothedevelopmentofChineseenterprises，andputforwardsomereasonableadvice．Keywords：TraditionalBudgeting；BeyondBudgeting；Enterpriseapplications目录第1章绪论⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．11．1选题背景与意义⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯11．1．1选题背景⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．11．1．

8、2选题意义⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．11．2国内外研究现状综述⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．21．2．1预算管理相关文献综述⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．21．2．2超越预算相关文献综述⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．21．3研究框架和内容⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯31．3．1本文的研究框架⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．31．3．2本文的内容⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．4第2章传统预算管理研究⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯．．52．1传统预算管理概述⋯⋯⋯⋯⋯⋯⋯⋯⋯⋯