从传统绩效预算走向新绩效预算的路径选择

从传统绩效预算走向新绩效预算，代表了现代预算制度的发展方向。20世纪50年代，胡佛委员会倡导的传统绩效预算由于种种原因失败了。随着政府治理变革的不断深化，新绩效预算重新出现在当代预算改革的视野中。本文通过对比传统绩效预算与新绩效预算的成败得失，分析新绩效预算的主要特点——取得了立法机关的支持、适时的政府会计改革、更科学的绩效评价体系和更致力于绩效信息的使用。这些经验对于中国现代预算制度的建设具有重要的启示价值。     

A Field Study of the Emerging Practice of Beyond Budgeting in Industrial Companies: An Institutional Perspective

The accounting literature differentiates between key functions of budgeting, such as planning, control, and evaluation, and mostly assumes that firms carry out an annual budgeting exercise. The purpose of this paper is to explore how an institutionalised practice, such as budgeting, changes and to examine the implications of such change for the functions of budgeting. We conduct a field study of five industrial companies that recently either abandoned their annual budgeting system or radically simplified it. Our findings suggest that although new management accounting tools replace the budgeting system, the planning, control, and evaluation functions remain. We observe two approaches for the emerging practice of Beyond Budgeting. In the first approach, firms differentiate between target setting and forecasting. This differentiation appears to be a driver for budget abandonment. In the second approach, target setting and forecasting remain interlinked and many characteristics of traditional annual budgeting remain, albeit in a simplified form.     

Baseline budgeting for continuous improvement.

This article is designed to introduce the techniques used to convert traditionally maintained department budgets to baseline budgets. This entails identifying key activities, evaluating for value-added, and implementing continuous improvement opportunities. Baseline Budgeting for Continuous Improvement was created as a result of a newly named company president's request to implement zero-based budgeting. The president was frustrated with the mind-set of the organization, namely, "Next year's budget should be 10 to 15 percent more than this year's spending." Zero-based budgeting was not the answer, but combining the principles of activity-based costing and the Just-in-Time philosophy of eliminating waste and continuous improvement did provide a solution to the problem.     

The twenty‐first‐century HR organization

Like any value‐creating staff function, HR departments should operate as a business within a business. Others have focused on the strategy and direction of HR departments. This article examines the next evolution for how HR department organization structure can deliver value based on two premises: (1) HR organization should be structurally aligned with the organization structure of the business and (2) because diversified/allied business models prevail, it is important to lay out the five roles and responsibilities of HR that respond to this organization model: service centers, corporate, centers of expertise, embedded HR, and operational HR. The article lays out the duties of each role, the relationship among these roles, and suggestions for implementing this new HR structure. © 2008 Wiley Periodicals, Inc.     

基于以EVA为核心的预算管理模式的探讨

借助EVA的激励与约束思想,构建以激励约束为核心的预算管理模式:内容体系的构建,关键处理好技术层面、组织层面与EVA的权重的关系;管理体系的构建,要处理好部门码与科目码问题、预算监控中的预警问题。     

企业战略业绩评价方法的比较与整合——基于平衡记分卡与超越平衡记分卡争论的思考

本文从对平衡记分卡的批评与反思入手,介绍了超越平衡记分卡的主要方法:绩效棱柱、战略记分卡和基于作业的盈利评价,通过新战略业绩评价方法与平衡记分卡的比较分析,揭示出各自在逻辑上和应用中的创新和局限,构建了企业战略业绩评价方法的整合模型,以期对我国企业战略业绩评价的应用实践提供参考与借鉴。     

有效提高建筑工程预结算编制质量的方法

随着我国城市建设的飞速发展,对经济管理要求越来越高。如何提高预结算编制质量,对做好工程造价管理,有效控制工程投资,实现项目预期投资控制起着至关重要的作用。本文通过分析工程预结算中影响编制质量的主要因素,分别对预算与结算的质量控制问题进行探讨,以期通过本文的阐述努力维护国家及建设单位的利益,同时保护施工企业的合法权益,达到控制工程造价的目的。     

作业基础预算体系构建探讨

本文从作业基础预算标准的构成着手,谈论技术标准、管理标准以及岗位标准所包含的内容;在作业基础预算的应用条件的前提下,进行综合分析,就目标确定、预算编制等步骤,对企业作业基础预算体系的构建进行探讨。     

高职院校思想教育工作合力的探讨

高职院校思想教育的现状是各个部门都很重视,而且计划性、组织性也都很好,但部门之间的相互联系却比较少。结果是不仅造成了思想教育资源的浪费,而且也没有起到预期的教育效果。我们根据系统论的原理整合教育资源,使学生在教育的合力作用下,在大环境的熏陶下,更好更快地提升思想道德素质。     

Excel在工程造价管理预结算阶段的具体应用

Excel是微软公司推出的数据处理软件,其强大的数学、统计等函数为造价人员提供了统计数据的便利条件。本文采用知识点讲解与上机练习相结合的方式,介绍Excel在工程造价管理结算阶段中的部分使用方法与操作技巧。     

风险预算与资产配置在投资组合管理中的应用

本文介绍了风险预算的发展、基本原理和一般流程。提出多因素模型可以作为一个可行的方法来实现风险分解,为投资者在组合管理实务中提供理论支持与技术保障,这是风险预算的重要步骤。同时,探讨了资产配置与风险预算的不同之处与关联性。     

Budgeting for research and development: a dynamic financial simulation approach

The research and development (R&D) budgeting decision is crucial for at least two reasons: if too much is spent, short-term financial stability is at risk, while, if the budget is too small, long-term competitiveness is threatened. Nevertheless, many enterprises simply extrapolate the past without further reflection.This paper presents a computer-based dynamic stochastic simulation model that allows one to assess the impact of alternative R&D budgeting policies on corporate development. The core decisions to be evaluated concern timing and funding of investments in R&D. Our approach substantially expands earlier work by Brockhoff (R&D Manage. 19 (1989) 265). In particular, it distinguishes between product and process innovation, considers market dynamics related to technical progress via a modifiable S-curve, integrates marketing, and takes into account essential financial aspects. As a result, our model is closer to reality than previous ones. A sample application with real company data illustrates its potential usage.     

参与预算与组织绩效关系——实证研究与理论框架

对基于权变研究框架的参与预算和绩效关系的实证研究成果进行了综述,分析个体层面变量、组织层面变量、技术变量和环境层面变量对两者关系的影响,提出了参与预算影响绩效的理论分析框架。     

Capital Budgeting and Political Risk: Empirical Evidence

This paper surveys and investigates Swedish firms' use of capital budgeting techniques for foreign direct investments. We document that the use of the theoretically correct net present value method decreases with the political risk in the host country, and that the use of the Payback method increases with the political risk. We conclude that in the presence of capital market imperfections, unsystematic and country-specific political risks are important. Because these risks are difficult to estimate (rendering high deliberation costs) managers are inclined to use simple rules of thumb for their capital budgeting decisions. Our results can partly explain why surveys find that alternative methods such as the Payback method are frequently used despite their theoretical drawbacks.     

Research performance evaluation of Chinese university: A non-homogeneous network DEA approach

Performance evaluation for universities or research institutions has become a hot topic in recent years. However, the previous works rarely investigate the multiple departments’ performance of a university, and especially, none of them consider the non-homogeneity among the universities’ departments. In this paper, we develop data envelopment analysis (DEA) models to evaluate the performance of general non-homogeneous decision making units (DMUs) with two-stage network structures and then apply them to a university in China. Specifically, the first stage is faculty research process, and the second stage is student research process. We first spit each DMU (i.e. department) into a combination of several mutually exclusive maximal input subgroups and output subgroups in terms of their homogeneity in both stages. Then an additive DEA model is proposed to evaluate the performance of the overall efficiency of the non-homogeneous DMUs with two-stage network structure. By analyzing the empirical results, some implications are provided to support the university to promote the research performance of each department as well as the whole university.     

The Politics of Property in Planning: Hezbollah's Reconstruction of Haret Hreik (Beirut,Lebanon) as Case Study

This research looks at post‐2006‐war reconstruction of the southern suburbs of Beirut under the auspices of Hezbollah (the Islamic resistance movement in Lebanon). The project was widely acclaimed as an alternative to current neoliberal planning practices in the Middle East and beyond. Based on a critical reading of the conception of property issues in this planning project, the article argues that this reconstruction presents a new geometry or alternative to the mainstream configuration of neoliberal urbanism, rather than a departure from its precepts. The reason for this is that the adopted language of property corresponds closely with the conception of property advocated by neoliberal planning, one that enshrines private, individual ownership as sacred and desirable and that works to strengthen its model in the city. I further argue that the ‘neoliberal planning regime’ within which Hezbollah's urban intervention occurs is not accidental; rather, it is necessary for the party's control of this space's future and for consolidating its territory in the city. It is hence expected that Hezbollah's planning in the city will produce the same decried effects as neoliberal planning elsewhere in the city rather than usher an innovative, progressive model of planning.     

建筑工程成本预算在项目管理中的作用

建筑业已经成为社会文明程度、科学技术水平、生产工艺和材料质量水准及经济发展规模的综合体现。建筑施工成本预算的目的是，在保证工期和满足工程质量要求的情况下，采取科学的方法和措施，把建筑施工成本控制在预定的范围内，从而实现利润最大化。     

公司治理中的预算管理:一种契约观

本文从契约的角度分析预算管理在公司治理中的作用。首先分析预算管理的契约性,然后从企业预算目标、利润观预算和预算松弛三方面探讨公司治理中的预算问题。     

部门协作对先动型市场导向与绩效关系的中介作用

先动型市场导向关注顾客潜在需求,正向影响企业绩效。先动型市场导向对部门协作提出更高标准,要求各部门通力合作,促进突破性创新和开拓式学习,最终提升绩效。本研究旨在验证先动型市场导向对绩效的正向影响,并探索部门协作在先动型市场导向与绩效关系间的中介作用。借助结构方程模型,利用长三角地区企业数据进行实证分析的结果显示:先动型市场导向对企业绩效有显著正向影响,部门协作对先动市场导向与绩效关系起部分中介作用。对企业实践而言,通过加强内部各部门相互协作可提升组织绩效。     

企业互补性项目投资包资本预算模型研究

在企业前后期项目投资之间存在互补性关系时,可将具有互补性投资特点的前后期项目看作是一个投资包,构建投资包资本预算模型,从整体角度考察企业的投资决策。以净现值为决策指标,构造关联性项目未来收益现值的关联系数变量,假定该关联系数变量服从正态分布,给出互补性项目投资包的资本预算模型,以辅助企业进行多期互补性项目的投资决策。