制造企业财务预算管理体系研究——以广东某啤酒制造企业为例

Research on Financial Budget Management System of Manufacturing Enterprise——In Guangdong a Beer Manufacturing Enterprises a Case

财务预算管理是现代企业管理控制系统的核心部分也是构建财务控制系统的主线。然而,上个世纪90年代以来,世界经济变得更加复杂多变,我国经济增长的能源、资源、环境等约束条件已经成为紧约束,形成制造业战略目标的竞争优势在变化,这些对传统的预算控制提出挑战。同时传统预算控制系统自身的局限性在实践中也日益显现出来,如预算控制引发利益相关方的行为问题,预算控制与激励机制以及保障体系脱节等问题,都有待实务界和理论界解决,本文以广东某啤酒制造企业为案例,旨在运用除会计学以外的博弈理念、委托代理理论,解决财务预算决策、编制、执行、考评环节存在的问题。

Financial budget management is the core part of modem enterprises management control system and the thread of the financial control system. However, since the 90s of last century, the world economy has become more complex. Therefore the energy, resources and environment have become a key constraint. In the meanwhile, the enterprise strategic target of competitive advantage is changing, which also poses a challenge to the traditional budget control. At the same time, the limitation of the traditional budget control system is also increasingly apparent in practice, such as budget control cause stakeholders＇ behavior problems, budget control and incentive mechanism and security system disjointed and other issues, which have yet to be resolved by practitioners and theorists. This paper will take a certain beer manufacturing enterprise in Guangdong province as an example, and will use the game theory and the principal-agent theory besides the accounting, in order to solve the financial budget problems in decision-making, preparation, implementation and evaluation, providing some beneficial reference to raise the level of manufacturing enterprise financial budget management.