略议预算的柔性管理

随着我国企业预算管理实践的展开,预算管理理念在我国已得到广泛认同,并进入了逐渐规范以及广泛实施阶段。预算管理对于企业具有重大意义和作用,预算应该具有约束力和执行力,以保证预算的全面有效实施,但是为了适应企业内部和外部环境的变化等情况,预算还需要保留一定程度的柔性。在柔性预算管理中应注意重视有效的预算监控、严格规范的审批程序、控制预算调整的权限和注意全面预算管理系统的柔性等问题。

The Flexible Management of Budget

With the development of budget management practice of enterprises in China, the management of budget has come into the stage of gradual norm and widespread implementation. The management of budget is critical to the development of enterprises. Budget should have constraint force and executive force to ensure its effects, but in order to adapt to the changes in and out of enterprises, budget should keep a certain degree of flexibility. In the flexible management of budget, the following problems should be taken into consideration such as the budget supervision, approval procedure, the authority over the budget adjustment and the flexibility of comprehensive budget management system.