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自20世纪20年代预算管理方法在美国通用汽车、通用电器、杜邦等大型组织运用并取得极大的管理效益之后,这一方法很快得到普遍推广。目前,预算管理已经具备了坚实的理论基础和大量成功的实践经验,并成为现代企业集团未来发展中必不可少的管理手段。时至今天,我国许多企业集团的管理水平与世界水平的跨国公司相比仍然存在显著差异。企业集团往往具有业务多样化、规模大型化、区域分散化、结构复杂化等特点,这些特点存在使得
This approach was quickly generalized rapidly since the budget management approach of the 1920s was applied and achieved significant management benefits in large organizations such as General Motors, General Electric and DuPont in the United States. At present, budget management already has a solid theoretical foundation and a large number of successful practical experiences, and has become an indispensable management tool in the future development of modern enterprise groups. Today, many Chinese conglomerates still have significantly different levels of management compared with multinationals at the world level. Enterprise groups often have diversified businesses, large-scale, regional diversification, structural complexity and other characteristics of these features exist