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当前我国传统的财务预算管理模式在子公司众多的大型企业中并未很好地实现运行,而在许多大型油气田企业推行的大预算管理模式在统筹安排投资、成本、费用、收入和分配,优化企业资源配置,提升宏观预算水平方面发挥了有效的管控作用,代表了财务预算管理未来的发展趋势。笔者利用多年的油气田企业财务管理经验,从分析对比传统财务预算管理与大预算管理的区别引出大预算管理机制模式,并对此进行的探讨,希望为广大油气田企业推行大预算管理提供思路。
At present, the traditional mode of financial budget management in our country does not operate well in a large number of large-scale subsidiaries. However, the large budget management mode implemented in many large-scale oil and gas field enterprises co-ordinates investment, cost, expenses, income and distribution, and optimization Enterprise resource allocation, improve the macro level of the budget has played an effective regulatory role, represents the future development trend of financial budget management. Based on years of experience in financial management of oil and gas field enterprises, the author draws up a model of large budget management mechanism from the difference between traditional financial budget management and big budget management, and discusses the issue. It is hoped that this will provide ideas for large oil and gas field enterprises to implement large-scale budget management.