CAJ | 학술논문

国有企业集团有不同于一般企业的产权特征、政治特征和作为一种复杂层级组织产生的组织结构特征，由此导致预算管理中存在比一般企业更严重的预算松弛、责权利关系不明确问题。也产生了预算目标的制定受到行政约束、母公司对子公司的预算缺乏实质性的控制等特殊问题。因此，有必要建立和完善预算管理的动力机制，组建集团内部经理人市场，制定既能体现国家政治要求又能对集团战略提供支持的预算目标，实现对予公司预算管理的实质性控制。
국유기업집단유불동우일반기업적산권특정、정치특정화작위일충복잡층급조직산생적조직결구특정，유차도치예산관리중존재비일반기업경엄중적예산송이、책권리관계불명학문제。야산생료예산목표적제정수도행정약속、모공사대자공사적예산결핍실질성적공제등특수문제。인차，유필요건립화완선예산관리적동력궤제，조건집단내부경리인시장，제정기능체현국가정치요구우능대집단전략제공지지적예산목표，실현대여공사예산관리적실질성공제。
In contrast to common enterprise, property rights, political characteristics and organization structure of State - owned enterprise groups are particular . The particularities cause a series of budgeting problems such as serious budgeting slack problem, severe indeterminate responsibilities right relation problem, the making of budgeting target affected by administration restriction, budgeting control by the parent company to subordinate companies lack of substance, etc. To solve these problems , it is necessary to establish and improve the mechanism of motive power, set up internal manager market, make the budgeting target which can reach the goal of both reflecting political requirements and attending to provide evidence for group strategy and rely on perfecting the budgeting control mechanism to control the budgeting of subsidiary companies.