| 企业预算控制的理性透视 |
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| 引用本文： | 王桂花,彭金道. 企业预算控制的理性透视[J]. 财会通讯, 2005, 0(3) |
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| 作者姓名： | 王桂花 彭金道 |
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| 作者单位： | 安徽工业大学管理学院 安徽马鞍山24300(王桂花)，上海利才金属制品有限公司 上海200234(彭金道) |
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| 摘 要： | 预算控制是预算管理中的一个关键环节。本文介绍了预算控制系统的内部构建,并从预算的紧松控制结合、建立有效的沟通渠道和分级分权预算控制体系,灵活运用预算考评进行业绩考核等方面论述建立有效的企业预算控制体系。
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| 关 键 词： | 预算管理 预算控制 预算控制模式 预算考评 |
The Research on Budgetary Control in Enterprises |
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| Wang Guihua Peng Jindao. The Research on Budgetary Control in Enterprises[J]. Communication of Finance and Accounting, 2005, 0(3) |
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| Authors: | Wang Guihua Peng Jindao |
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| Abstract: | Budgetary control is a critical sector in budgetary management. In this paper, internal construction of budgetary control system is discussed. To construct effective budgetary control system in enterprises, the combination of tight control and loose control, construction of effective communication channels, construction of division of level and power in budgetary control system, use of flexible mode of performance appraising are necessary. |
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| Keywords: | Budgetary management Budgetary control Mode of budgetary control Performance appraising |
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