加强财务管控新形势下企业集团全面预算管理变革研究——基于扎根分析视角  

Research on the Transformation of Comprehensive Budget Management in Enterprise Groups under the New Trends of Strengthening Financial Control:Based on the Grounded Theory Analysis

作　　者：柳一荻 YIDI LIU(Chinese Tobacco Machinery Group Co.,Ltd.)

机构地区：[1]中国烟草机械集团有限公司

出　　处：《工信财经科技》2025年第1期30-40,共11页Review of Financial & Technological Economics

摘　　要：2022年3月,国务院国资委印发《关于中央企业加快建设世界一流财务管理体系的指导意见》,提出建设“1455”财务管理体系,全面预算管理是五大体系建设之首。2024年12月,财政部印发《关于全面深化管理会计应用的指导意见》,提出进一步加强全面预算管理,提高战略执行力和资源配置效率。本文以全面预算管理为研究出发点,结合全面预算管理、管理变革和预算管理系统理论,通过对A公司的调研访谈,运用扎根理论对A公司全面预算管理的执行、编制、考核现状中存在的问题进行分析,提炼出了“扎根理论下全面预算管理变革研究理论体系”的模型框架,突破了全面预算管理研究方法,解决了传统访谈式研究主观色彩较多的问题。本文最终阐明了以全面预算推动企业管理变革的新路径,让企业在实际工作中更加有的放矢。In March 2022,the State-owned Assets Supervision and Administration Commission of the State Council issued the"Guidelines on Accelerating the Construction of a World Class Financial Management System for SOE",proposing the construction of a"1455"financial management system,with comprehensive budget management being the first of the five major system constructions. In December 2024,the Ministry of Finance issued the "Guidelines on Fully Deepening the Application of ManagementAccounting", proposing to further strengthen comprehensive budget management, improve strategicimplementation and resource allocation efficiency. This article takes comprehensive budget management asthe starting point of research, combined with comprehensive budget management, management change, andbudget management system theory. Through research interviews with Company A, the grounded theory isused to analyze the problems existing in the implementation, preparation, and assessment of comprehensivebudget management. The model framework of "Comprehensive Budget Management System Change underRooted Theory" is extracted, breaking through the research method of comprehensive budget managementand overcoming the subjective weakness of traditional interview based research. Finally, this article clarifiesa new path for promoting enterprise management change from comprehensive budget, making the enterprisemore targeted in practice.

关 键 词：加强财务管控 全面预算管理 管理变革 扎根分析 

分 类 号：F275[经济管理—企业管理] F279.26[经济管理—国民经济]