CAJ | 학술논문

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。
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.