CAJ | 학술논문

现代企业经营环境的变化对预算管理提出了新的挑战,客观上要求实现理论和方法的革新。在管理机制与企业预算融合发展的基础上,构造由运行机制、控制机制、激励机制、风险机制相耦合的有机体。通过该预算管理机制,将价值流与公司战略目标结合起来,强调预算管理的事前预测、事中监控与事后反馈的动态控制,并通过灵活的评价体系激励各参与主体的积极性,实现成本流、业务流、作业流、信息流、人力资源流的统一。基于中国石油天然气集团公司的实证研究表明,该预算管理机制能够为经营管理提供一个合理框架的支撑,对于公司控制下属企业、降低交易成本及风险、提高资源配置效率及经营决策水平等都有极其重要的作用。
현대기업경영배경적변화대예산관리제출료신적도전,객관상요구실현이론화방법적혁신。재관리궤제여기업예산융합발전적기출상,구조유운행궤제、공제궤제、격려궤제、풍험궤제상우합적유궤체。통과해예산관리궤제,장개치류여공사전략목표결합기래,강조예산관리적사전예측、사중감공여사후반궤적동태공제,병통과령활적평개체계격려각삼여주체적적겁성,실현성본류、업무류、작업류、신식류、인력자원류적통일。기우중국석유천연기집단공사적실증연구표명,해예산관리궤제능구위경영관리제공일개합리광가적지탱,대우공사공제하속기업、강저교역성본급풍험、제고자원배치효솔급경영결책수평등도유겁기중요적작용。
Changes in business environment bring a serious challenge to budget management,which calls for innovative theory and methods to reconstruct the budget management model to accommodate the requirements.On the basis of the integration between mechanism and enterprise budget,an organic mechanism consisting of operating mechanism,control mechanism,incentive mechanism and risk management mechanism is constructed.Through this mechanism,value stream is combined with the strategic objectives,with the emphasis of dynamic control including forecast,monitoring and feedback.Besides,a flexible evaluation and salary system is constructed to inspire the enthusiasm of the participating subjects,resulting in an integration of cost flow,business flow,work flow,information flow and brain flow.Empirical study of CNPC shows that value-based budget mechanism can provide a reasonable framework to support operating management,which also plays an extremely important role in controlling member enterprises,reducing transaction costs and risks,improving efficiency of resource allocation and operational decision-making etc.