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预算执行控制在预算管理全流程中处于关键地位,但相关研究较少,企业对其重视程度也普遍不足。为帮助企业改进预算执行控制,文章梳理了有效预算执行控制理论、总结了标准预算执行控制树,并据此设计了一套包含评价方法、评价结果的运用和评价过程的软件实现三方面内容的、用于评价信息化环境下预算执行控制的有效性的评价体系。
Budget execution control is in the key position in the whole process of budget management, but the related research is less and the enterprises pay more attention to it. In order to help enterprises to improve the budget execution control, the article combs the effective budget execution control theory, summarizes the standard budget execution control tree, and designs a set of three aspects including the evaluation method, the application of the evaluation results and the software implementation of the evaluation process , Evaluation system for evaluating the effectiveness of the budget execution control in the information environment.