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针对目前我国企业存在选择的全面预算管理模式并不适合自身发展的现象,本文首先陈述了当前讨论较多的关于全面预算管理模式选择的几种观点。通过规范研究发现,影响预算管理模式选择的因素较多,且各因素之间不是独立存在的,彼此有较强的内在联系。企业的不同发展阶段决定了企业战略的不同,从而决定不同的企业组织结构,最终影响到预算管理模式的选择。企业只有综合考虑人的行为因素以及其他三种因素,才能选择适合企业发展的预算管理模式。
In view of the current situation that the overall budget management mode of Chinese enterprises’ existence is not suitable for their own development, this article first states several views on the choice of the overall budget management mode that are currently discussed. According to the research of standardization, there are many factors affecting the choice of budget management mode, and the factors are not independent and have strong internal relations with each other. Different stages of development of enterprises determines the different business strategies to determine the different organizational structure of enterprises, and ultimately affect the choice of budget management model. Only by comprehensive consideration of human behavior factors and other three factors in order to select the enterprise development budget management model.