Research On The Problem Of Budgeting Evaluation For Telecommunication Corporates

The telecommunication enterprise group company is not only facing the budgeting evaluation of State-owned Assets Supervision and Administration Commission of the State Council(SASAC), but also carries on the budgeting evaluation according to the SASAC's inspection requests and its own operating plans to provinces companies. Therefore, it is significant to form the reasonable budgeting evaluation mechanism.At present the majority research is the budgeting evaluation of the SASAC to the telecommunication enterprise group company, very little involves the budgeting evaluation of Group Company to provinces companies. In addition, the majority papers are about the general research of some ideas and the principle and cannot be applied directly.First, this thesis concludes that there are three major problems in the inspection process of the present telecommunication enterprise system through the analysis of the China Netcom's document of the budgeting evaluation system. And through the research of game process and result between the province companies and Group Company, the author found the essential requirements to solve the question using the analytic hierarchy process.Afterwards, the thesis applied the model of Chow et al. in 1988 to the Group Company's budgeting evaluation to provinces companies, but the Chow model can only carry on the inspection one time, thus is not suitable for the Group Company's continuous inspections to the provinces companies (multi-round game). This article improved the Chow model through the introduction of bonus pool, made it to be suitable for continuous inspections, and applied in telecommunication enterprise. The modified model solved the problem that the province companies conceal their ability.According to the term limit of telecommunication enterprise managers and the problem of yearly inspection drive and term inspection drive come apart in the compensation incentive mechanism, this article added the term limit to the modified Chow model. This model can solve the problem that the two inspections come apart through processing the bonus pool at the end of the term.The thesis applied the modified model with term limit to a case of China Netcom. This case simulated the practical application method, including plan choice, application mentality, critical value determination, rewards plan determination, and risk analysis. The model's usability and rationality have been proved, and the model's application method, mentality, process, and some details processing method have been provided.