| ACKNOWLEDGEMENTS | 第4-5页 |
| ABSTRACT | 第5页 |
| 摘要 | 第6-7页 |
| LIST OF ABBREVIATIONS | 第7-16页 |
| Chapter1 Introduction | 第16-20页 |
| 1.1 Research Background | 第16-17页 |
| 1.2 Research Objectives and Significance | 第17-18页 |
| 1.2.1 Research Objectives | 第17页 |
| 1.2.2 Research Significance | 第17-18页 |
| 1.3 Research Methods | 第18页 |
| 1.4 Logical Structure of the Thesis | 第18-20页 |
| Chapter2 Literature Review | 第20-38页 |
| 2.1 Relative Concepts of Financial Budget | 第20-23页 |
| 2.1.1 Connotation and Function of Comprehensive Budget | 第20-22页 |
| 2.1.2 Connotation and Effect of Financial Budget | 第22-23页 |
| 2.2 Correlation Theory of Budget Management | 第23-26页 |
| 2.2.1 Principal-Agent Theory | 第23-24页 |
| 2.2.2 Control Theory | 第24-25页 |
| 2.2.3 Theory of Planned Behavior | 第25页 |
| 2.2.4 Motivation Theory | 第25-26页 |
| 2.3 Financial Budget Management Theory Based on Balanced Score-Card | 第26-30页 |
| 2.3.1 Combination of Balanced Score-Card and Budget | 第26-28页 |
| 2.3.2 Interaction Budget Theory | 第28-30页 |
| 2.4 Domestic and Foreign Literature Review | 第30-36页 |
| 2.4.1 Foreign Research Status | 第30-32页 |
| 2.4.2 Domestic Research Status | 第32-36页 |
| 2.5 Evaluation on the Existing Research and the Differences from the Paper | 第36-38页 |
| 2.5.1 Evaluation on the Existing Research | 第36-37页 |
| 2.5.2 Differences from the Paper | 第37-38页 |
| Chapter3 Case Description | 第38-42页 |
| 3.1 J Company Overview | 第38-39页 |
| 3.2 J Company’s Financial Budget Management Model | 第39-40页 |
| 3.3 J Company’s Budget Management Organization | 第40-41页 |
| 3.3.1 J Company’s Budget Approval Decision Making Organization | 第40页 |
| 3.3.2 J Company’s Budget Execution Organization | 第40页 |
| 3.3.3 J Company’s Budget Management Responsibility Department | 第40-41页 |
| 3.4 Necessity of Optimizing J Company’s Budget Management | 第41-42页 |
| Chapter4 Case Analysis | 第42-55页 |
| 4.1 Analysis on J Company’s Financial Budget Management Implementation Statusin 2013-2014 | 第42-46页 |
| 4.1.1 Analys is on the Budget Completion of Sales Revenue | 第43-45页 |
| 4.1.2 Analys is on the Cost Budget | 第45-46页 |
| 4.2 Analysis on the Problems of J Company’s Financial Budget Management Organization | 第46页 |
| 4.3 Analysis on the Problems of J Company’s Financial Budget Preparation | 第46-50页 |
| 4.3.1 Incomplete Budget Preparation Procedure | 第46-47页 |
| 4.3.2 Single Budget Preparation Method | 第47页 |
| 4.3.3 Unreasonable Budget Objective | 第47页 |
| 4.3.4 Unclear Budget Preparation Content | 第47-50页 |
| 4.4 Analysis on the Problems of J Company’s Financial Budget Implementation | 第50-51页 |
| 4.4.1 Deviation in Budget Price and Sales Volume Setting | 第50页 |
| 4.4.2 Unspecific Budget Implementation Procedure | 第50-51页 |
| 4.4.3 Low recognition of Budget Management of J Company’s Employees | 第51页 |
| 4.5 Analysis on the Problems of J Company’s Financia l Budget Assessment | 第51-55页 |
| 4.5.1 Over-Focus Financial Indicators Assessment | 第51-52页 |
| 4.5.2 Unscientific Non-Financial Indicators Assessment | 第52-53页 |
| 4.5.3 Insufficient Budget Incentive Mechanism | 第53-55页 |
| Chapter5 Improvement Recommendations | 第55-72页 |
| 5.1 Establishment and Implementation of Budget with Introducing BalancedScore-Card | 第55-58页 |
| 5.1.1 Necessity Analys is of Introducing Balanced Score-Card into Budget | 第55页 |
| 5.1.2 Feasibility Analysis of Introducing Balanced Score-Card into Budget | 第55-56页 |
| 5.1.3 Meeting the Requirements of Segment Business Strategy | 第56-58页 |
| 5.2 Optimizing J Company’s Budget Management Organization Model | 第58-60页 |
| 5.2.1 Establishing Budget and Management Committee | 第59页 |
| 5.2.2 Establishing Price Management Committee | 第59-60页 |
| 5.2.3 Establishing Office of Management and Budget | 第60页 |
| 5.2.4 Establishing Budget Execution Organization | 第60页 |
| 5.3 Improving J Company’s Financial Budget Preparation | 第60-64页 |
| 5.3.1 Improving the Financial Budget Preparation Method | 第60-61页 |
| 5.3.2 Improving the Financial Budget Preparation Content | 第61-64页 |
| 5.4 Improving J Company’s Financial Budget Implementation | 第64-69页 |
| 5.4.1 Formulating the Reasonable Budget Objective | 第64-66页 |
| 5.4.2 Improving the Budget Implementation Procedures | 第66-67页 |
| 5.4.3 Improving the Financial Budget Feedback | 第67-69页 |
| 5.5 Improving J Company’s Financial Budget Assessment and Incentives | 第69-72页 |
| 5.5.1 Improving the Financial Budget Assessment Mechanism | 第69-70页 |
| 5.5.2 Improving the Financial Budget Incentive Mechanism | 第70-72页 |
| Chapter6 Conclusion | 第72-74页 |
| REFERENCE | 第74-76页 |
