| 构建企业全面预算管理体系的探讨 |
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| 引用本文： | 王茜,张秀君. 构建企业全面预算管理体系的探讨[J]. 经济与管理, 2004, 18(11): 74-75 |
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| 作者姓名： | 王茜 张秀君 |
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| 作者单位： | 浙江经济职业技术学院,财会金融系,浙江,杭州,310018 |
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| 摘 要： | 企业预算管理是国外大中型企业普遍实行的一种现代管理机制。全面预算管理制度设计是管理会计制度的一个重 要组部分。探讨上下结合的全面预算组织过程的特点及其弊端-预算松弛现象,结合中国企业自身的特点,及其全面预算管 理体系的设计原则及其制定,是十分必要的。
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| 关 键 词： | 全面预算管理 预算责任中心 责任预算 |
| 文章编号： | 1003-3890(2004)11-0074-02 |
| 修稿时间： | 2004-07-29 |
Inquire into Building the System of the Enterprise''''s Overall Budget Management |
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| WANG Qian,ZHANG Xiu-jun. Inquire into Building the System of the Enterprise''''s Overall Budget Management[J]. Economy and Management, 2004, 18(11): 74-75 |
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| Authors: | WANG Qian ZHANG Xiu-jun |
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| Abstract: | Firstly, the essay generally summarizes some state- run enterprises' rich experiences in building the system of the budget management, then puts forward that it is essential and imminent to purse the budget management. Secondly, the essay introduces detailed the intension and the procedure of the overall budget management, and pays attention to expound the features and the disadvantages that is budget slack, in the course of the overall budget. At last, in the light of our country enterprises' features, the essay inquires into designing and formulating the system of overall budget management. |
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| Keywords: | overall budget management budget responsibility center responsibility budget |
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