企业经济
企業經濟
기업경제
Enterprise Economy
2011年
9期
44~47
,共null页
预算管理 现状 创新
預算管理 現狀 創新
예산관리 현상 창신
budget management; current situation of budget management; innovation
预算管理在我国已得到广泛认可并进入到规范和实施阶段,但面对我国企业复杂多变的竞争环境,总体上看,还未融合于企业的管理系统。企业管理需要以战略的眼光进行,预算管理也必须适应战略管理的需要。在分析我国预算管理现状的基础上,提出我国企业预算管理的创新思路尤为重要。本文把我国企业分为三类,根据每类企业的经营特点及管理水平,选择相应的预算管理模式。
預算管理在我國已得到廣汎認可併進入到規範和實施階段,但麵對我國企業複雜多變的競爭環境,總體上看,還未融閤于企業的管理繫統。企業管理需要以戰略的眼光進行,預算管理也必鬚適應戰略管理的需要。在分析我國預算管理現狀的基礎上,提齣我國企業預算管理的創新思路尤為重要。本文把我國企業分為三類,根據每類企業的經營特點及管理水平,選擇相應的預算管理模式。
예산관리재아국이득도엄범인가병진입도규범화실시계단,단면대아국기업복잡다변적경쟁배경,총체상간,환미융합우기업적관리계통。기업관리수요이전략적안광진행,예산관리야필수괄응전략관리적수요。재분석아국예산관리현상적기출상,제출아국기업예산관리적창신사로우위중요。본문파아국기업분위삼류,근거매류기업적경영특점급관리수평,선택상응적예산관리모식。
Budget management has been universally acknowledged in our country and entered the standard and implementation stage.However,generally speaking,the enterprises in our country facing complicated and versatile competition environment,budget management has not still been blended into the enterprises management system.The enterprise management must be carried on from the viewpoint of strategy,and the budget management also has to meet the needs of strategic management.On the basis of analyzing current situation of enterprises' budget management of our country,it is very important to come up with creative line of thoughts about enterprises' budget management.This paper classifies enterprises in our country into three types,and chooses relevant the model of budget management according to the business characteristic of each type and management level.