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全面预算管理具有资金、业务、信息整合的作用,明确授权分权、责任义务,并通过业绩评价能够实现企业价值增长的目标,所以现代企业管理中全面预算管理被广泛使用。但全面预算管理是如何实现企业经营目标的,学术界并没有给出一致的意见。本文首先总结了全面预算管理的内涵和特征,紧接着分析了其在企业管理中究竟发挥着怎样的作用;最后分析了全面预算管理与企业战略目标之间发生关系的作用机制,以期企业能够从本质上把握全面预算管理的优势所在,并且抓住机遇,合理运用全面预算管理为实现企业经营目标做出贡献。
Comprehensive budget management has the function of capital, business and information integration. It clearly authorizes decentralization, responsibility and obligation, and achieves the goal of enterprise value growth through performance evaluation. Therefore, the comprehensive budget management in modern enterprise management is widely used. However, how comprehensive budget management can achieve its business objectives has not given a consensus from the academic community. This paper first summarizes the connotation and characteristics of the overall budget management, followed by an analysis of what role it plays in the business management. Finally, it analyzes the mechanism of the relationship between the overall budget management and the strategic objectives of the enterprise, In essence, grasp the advantages of total budget management, and seize the opportunity to make reasonable use of the overall budget management to contribute to business goals.