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随着市场经济不断发展和全球化经济的不断深入,企业面临的竞争日益加剧,全面预算管理作为企业经营发展的重要管理工具已经显得愈加重要。上世纪80年代的一份权威调查统计数据显示,当时美国几乎所有大型公司都沿袭了GE、杜邦等企业所实施的全面预算管理模式。同时据不完全统计,目前中国进入“全球500强”的企业中,绝大多数采用了全面预算管理方法。然而我国企业在预算管理实务中还存在着预算与战略、与奖惩制度、与作为预算动因的非财务指标相脱节、预算徒有其名等问题,因此,研究预算管理具有重要的现实意义。
With the continuous development of the market economy and the continuous deepening of the global economy, the competition faced by enterprises is aggravating day by day. It has become increasingly important that overall budget management is an important management tool for the development of enterprises. An authoritative survey of statistics in the 1980s showed that almost all the major U.S. companies followed the overall budget management mode implemented by GE and DuPont. At the same time, according to incomplete statistics, at present, most of the enterprises that have entered China’s “Global Top 500” have adopted a comprehensive budget management approach. However, there are still some problems such as the budget and strategy in the budget management practice, the rewards and punishments system, the disjunction with the non-financial indicators which are the motivation of the budget and the name of the budget. Therefore, research budget management has important practical significance.