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全面预算,指对部门包括预算内外收入、事业收入以及其他合法资金在内的全部财政资源实行统筹安排、综合平衡,全面、完整地纳入预算。但在实践中,全面预算管理由于线索不明确,往往达不到实现协调和优化配置企业资源、改善物流和资金流的要求。价值链理论认为:企业的每项生产经营活动都可以创造价值,这些相互关联的活动构成创造价值的一个动态过程,即价值链。其管理本质是通过优化核心业务流程,降低企业的组织和经营成本,提升企业市场竞争力。鉴于基于价值链的全面预算管理对企业的发展方向,发展能力和发展速度起着决定性作用,可以设想在事业单位的科研机构中实施这种管理,也将会提高科研机构管理水平。
The overall budget refers to the overall arrangement of all financial resources of the department, including internal and external revenues and expenditures, business income and other legitimate funds, and is integrated into the budget in a comprehensive, balanced and comprehensive manner. However, in practice, due to the clues of the overall budget management, it often can not meet the requirements of coordinating and optimizing the allocation of enterprise resources and improving the logistics and capital flow. According to the value chain theory, every production and business activity in an enterprise can create value. These inter-related activities constitute a dynamic process of creating value, that is, a value chain. The essence of its management is to optimize the core business processes, reduce the cost of organization and operation, and enhance the market competitiveness of enterprises. Given that value-based comprehensive budget management plays a decisive role in the direction, capacity and pace of development of enterprises, it can be envisaged that implementing such management in scientific institutions of public institutions will also improve the management of scientific research institutions.