国有企业实施全面预算管理中存在的问题及其对策探讨

Problems and Countermeasures in the Implementation of Comprehensive Budget Management in State-Owned Enterprises

摘要

全面预算管理是国有企业完善治理体系、优化资源配置、落实战略目标与实现国有资产保值增值的核心管理工具，在国企改革深化与高质量发展战略推进背景下，其规范化、高效化实施具有重要现实意义。本文基于战略管理理论、委托代理理论与系统管理理论，系统界定国有企业全面预算管理的核心内涵与多元价值，全面梳理国企全面预算管理实施现状，深入诊断编制、执行、监控、考核等环节的核心问题，剖析问题产生的制度、治理、组织、技术与文化根源，借鉴国内外优秀实践经验，构建“战略-流程-组织-技术-文化”五维优化对策体系及长效保障机制。

Abstract

Comprehensive budget management is a core management tool for state-owned enterprises to improve governance systems, optimize resource allocation, implement strategic goals, and ensure the preservation and appreciation of state-owned assets. In the context of deepening SOE reforms and promoting high-quality development strategies, its standardized and efficient implementation holds significant practical importance. Based on strategic management theory, principal-agent theory, and systems management theory, this paper systematically defines the core connotations and diversified values of comprehensive budget management in state-owned enterprises, thoroughly reviews the current implementation status of comprehensive budget management in SOEs, deeply diagnoses core issues in budgeting, execution, monitoring, and evaluation processes, analyzes the institutional, governance, organizational, technological, and cultural roots of these problems, and, drawing on exemplary domestic and international practices, constructs a five-dimensional optimization strategy system and long-term guarantee mechanism encompassing ‘strategy-process-organization-technology-culture.’

关键词

全面预算管理 / 资源配置 / 管理效能 / 优化对策

Key words

comprehensive budget management / resource allocation / management efficiency / optimization strategies

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