我国企业预算管理的引进与发展——纪念我国改革开放30周年

本文旨在总结改革开放30年来我国企业预算管理引进与发展的历程和成果,其内容包括:(1)在将企业形式的演变分成工厂制为主导和公司制为主导两个基本阶段的基础上考察了中西方企业预算发展的历程,从中发现经济体制、企业组织形式和市场类型等是驱动企业预算管理的主要因素;(2)确认我国企业预算管理引进与发展的成果,主要是在理论上构建起由三个变量和三个要素组成的企业预算管理框架,用于解释和预见企业预算管理现象;在实务上一是以邯钢经验为代表的责任成本预算制度——它既是工厂制企业又是集团公司基层单位提高效率的工具,二是以中国石油为代表的全面预算管理系统——它是集团公司实现"多元同心"和资源整合的工具。

Introduction and Development of Business Budgetary Management: A Commemoration of the 30th Anniversary of Reform and Opening - up in PRC

The purpose of this paper is to review the course of introducing and developing of business budgetary management(BBM)in People's Republic of China(PRC)in the past three decades,and its consequences.It covers two topics:(1)developing of BBM both in PRC and in United States that is found strongly related to economy system(Plan-or Market-Oriented),business organization(Factory-or Company-Leading)and market type(Producer-or consumer-Driven),(2)identifying achievements of BBM in PRC,including a theoretical framework with 3 variables and 3 elements for explaining and predicting of BBM phenomena;a responsibility cost budgetary system and a comprehensive budgetary system,the former is represented by Hangang Experience as a tool for increasing efficiency in factories and in operational units of business group,the later is represented by CNPC as a tool for goal congruence and resource integration in business groups.