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预算不仅仅是一种管理的工具和方法。预算是一种契约关系,反映的是企业内部各预算责任主体之间的责任、权力和利益关系;预算也是一种权责结构,表明要完成预算责任就必须要享有相应的权力,实现权责匹配;预算虽然以预算责任目标为基础形成,但预算是利益导向的,正是这种利益导向使得预算责任主体愿意完成预算责任指标;预算作为责任指标具有约束机制的作用,预算的利益导向又使其具有激励机制的作用。
Budgeting is more than just a management tool and method. Budget is a kind of contractual relationship, which reflects the relationship among responsibilities, powers and interests among various budgetary responsible entities within the enterprise. The budget is also a kind of power and responsibility structure, which means that to fulfill the budgetary obligation, it must be entitled to the corresponding power and responsibilities The budget is based on the target of budgetary responsibility, but the budget is interest-oriented. It is this interest-oriented that the main body of budgetary responsibility is willing to complete the budget responsibility index. The budget as the responsibility index has the function of restraining mechanism and the budgetary interest orientation Make it an incentive mechanism.