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从公司治理角度对企业预算管理的研究必须深入到财权及其配置这一核心问题。财权分离是企业预算管理产生的原因,企业预算管理从本质上说是一种财权管理,在企业预算管理中抓住财权配置这个“纲”能够在很大程度上保证它实施的有效性。因而从财权角度来对预算管理进行研究,从某种意义上说是找到了认识预算管理和解决其诸多问题的突破口。
From the perspective of corporate governance, the research of enterprise budget management must go deep into the core issue of property right and its allocation. Separation of property rights is the reason for enterprise budget management. Enterprise budget management is essentially a kind of property right management. Seizing the “program” of property rights allocation in enterprise budget management can largely ensure the effectiveness of its implementation. Therefore, from the perspective of property rights to study the budget management, in a sense, found a breakthrough in understanding the budget management and solve many of its problems.