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全面预算管理作为一种含金量极高的现代管理工具,早已为市场经济发达的西方国家普遍采用,很多跨国公司都以预算作为企业管理控制的工具和业绩评价的依据。全面预算管理在国外的研究已日趋成熟,但在国内尚处于积极探索阶段。按照经贸委、财政部的相关文件要求,国有企业应建立全面预算管理制度。因此,研究如何在国有企业构建全面预算管理的就成为一个紧迫的课题。文章分别从全面预算管理的运行体系、编制流程和方法、预算控制与调整、预算考核等几个方面提出了一套全面预算管理体系的构建方案,以保证全面预算管理能在国有企业中得以有效地实施。
As a modern management tool with extremely high gold content, total budget management has been widely adopted in western countries with developed market economy. Many multinational corporations use the budget as the basis for evaluation of their management tools and performance. The research of total budget management in foreign countries has matured, but it is still in the stage of active exploration in China. According to the relevant documents of the State Economic and Trade Commission and the Ministry of Finance, state-owned enterprises should establish a comprehensive budget management system. Therefore, studying how to build a comprehensive budget management in state-owned enterprises has become an urgent topic. The article puts forward a set of comprehensive budget management system construction plan from several aspects such as the operation system of overall budget management, preparation process and method, budget control and adjustment, budget assessment and so on, in order to ensure that the overall budget management can be effective in state-owned enterprises Implementation.