| | | | | 构建企业全面预算管理体系的探讨 | | | 王茜,张秀君 | | | 企业预算管理是国外大中型企业普遍实行的一种现代管理机制。全面预算管理制度设计是管理会计制度的一个重 要组部分。探讨上下结合的全面预算组织过程的特点及其弊端-预算松弛现象,结合中国企业自身的特点,及其全面预算管 理体系的设计原则及其制定,是十分必要的。
【作者单位】：浙江经济职业技术学院财会金融系 浙江杭州310018
(王茜);浙江经济职业技术学院财会金融系 浙江杭州310018(张秀君)
【关键词】：全面预算管理;预算责任中心;责任预算
【分类号】：F275
【DOI】：cnki:ISSN:1003-3890.0.2004-11-027
【正文快照】：
一、中国企业实施全面预算管理的必要性 中国经济体制改革20年来,国有企业及企业家失败的一个重要原因是企业预算约束软化,企业内部统一性差。但也有搞的好的,如新兴铸管、宝钢、邯钢等。它们的共同特征是靠集体确定的预算统一协调,从而完善了机制,规范了运作,严格了管理。企业 | | |  推荐 CAJ下载  PDF下载 | | | CAJViewer7.0阅读器支持所有CNKI文件格式，AdobeReader仅支持PDF格式 | | | | Inquire into Building the System of the Enterprise's Overall Budget Management | | | WANG Qian;ZHANG Xiu-jun ( School of Account and Finance;Zhejiang Technology Institute of Economy;Hangzhou 310018;China ) | | | Firstly, the essay generally summarizes some state- run enterprises' rich experiences in building the system of the budget management, then puts forward that it is essential and imminent to purse the budget management. Secondly, the essay introduces detailed the intension and the procedure of the overall budget management, and pays attention to expound the features and the disadvantages that is budget slack, in the course of the overall budget. At last, in the light of our country enterprises' features, the essay inquires into designing and formulating the system of overall budget management.
【Keyword】：overall budget management;budget responsibility center;responsibility budget |
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