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| 基于组织生态理论的企业全面预算管理 | |
| 引用本文： | 向鲜花. 基于组织生态理论的企业全面预算管理[J]. 江苏商论, 2012, 0(3): 146-148 |
| 作者姓名： | 向鲜花 |
| 作者单位： | 梧州学院 |
| 基金项目： | 国家自然科学基金“生态预算理论与方法研究”(项目批准号:71073051);梧州学院粤港澳产业转移研究中心与梧州学院科研项目“非常态下企业营运资金管理改进研究(2011B018)”阶段性成果 |
| 摘 要： | 价值最大化导向的企业全面预算没有完全考虑到生态资源的稀缺性,以牺牲生态资源实现企业价值最大。立足于企业生态足迹的生态全面预算是在企业生态足迹最小的条件下实现企业价值最大,主要由价值作业预算模块、生态预算模块与耦合预算模块组成,耦合预算是价值预算与生态预算协调预算。为了减少生态预算的执行难度,保证生态全面预算的实施与应用,须同时转变管理观念、完善管理信息系统与配套三维绩效评价制度。 |
| 关 键 词： | 全面预算 价值预算 生态预算 耦合预算 三维绩效评价制度 |
The Overall Budget Management Based on Organization Ecological Theory |
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| Xiang Xianhua. The Overall Budget Management Based on Organization Ecological Theory[J]. Jiangsu Commercial Forum, 2012, 0(3): 146-148 | |
| Authors: | Xiang Xianhua |
| Affiliation: | Xiang Xianhua (Wuzhou University) |
| Abstract: | Enterprise overall budget oriented to maximizing value does not take the scarcity of ecological resources into account.Ecological overall budget based on enterprise ecological footprint is to achieve maximizing value with conditions in minimizing the ecological footprint,which is formed by module of value operating budget,module of ecological budget and module of coupling budget.We also must change concepts of management,perfect management information system and support the system of three-dimensional performance evaluation to ensure the implementation of ecological overall budget. |
| Keywords: | Overall budget Value budget Ecological budget Coupling budget System of three-dimensional performance evaluation |
| 本文献已被 CNKI 等数据库收录！ | |