| 关于企业集团实施全面预算管理的探讨 |
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| 引用本文： | 许娜.关于企业集团实施全面预算管理的探讨[J].宁波职业技术学院学报,2006,10(3):18-20. |
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| 作者姓名： | 许娜 |
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| 作者单位： | 华北计算技术研究所,北京,100083 |
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| 摘 要： | 企业实施全面预算管理是一种企业管理机制,是对与企业的存续相关的投资活动、经营活动和财务活动的未来情况进行预算控制的管理及其制度安排。全面预算管理是一种企业战略思想,它又是公司治理的一种激励机制.企业集团公司实施全面预算管理不同于单纯的预算编制,它是将企业的决策目标及其资源配置整合的有效途径。实施全面预算管理一定要解决好企业的组织设置、预算编制、执行与监督、评估与考核、反馈与调整等工作环节。
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| 关 键 词： | 全面预算管理 企业战略 预算编制 考核 监督 |
| 文章编号： | 1671-2153(2006)03-0018-03 |
| 收稿时间： | 04 18 2006 12:00AM |
| 修稿时间： | 2006年4月18日 |
Discuss for the all-side budget management's application in enterprise group |
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| XU Na.Discuss for the all-side budget management''''s application in enterprise group[J].Journal of Ningbo Polytechnic,2006,10(3):18-20. |
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| Authors: | XU Na |
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| Institution: | Computation technique graduate school Of North,Beijing 100083,China |
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| Abstract: | It is a kind of manage institution that enterprise carry out the all-side budget management,and it is control management,institution arrangement which relate to investment activity,managing activity and financial activity.Besides,the all-side budget management is a strategic idea,a exciting system for the enterprise.Applicating the all-side budget management in the enterprise group company is different with a single budget establishment.It is a efficiency way for combing decision goal and resource collocation in the enterprise.Carrying out the all-side budget management must solve the working link among organization setup,budget establishment,execution and supervisor,evaluation and check,feedback and adjustment. |
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| Keywords: | all-side budget management enterprise stratagem budget establishment check supervisor |
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