一、概述以利润为核心的预算管理模式是以企业利润最大化作为预算编制的核心,预算编制的起点和考核的主导指标都是利润。以利润为核心的预算管理模式的特点主要如下:(一)以利润为核心的预算管理模式中预算目标的主体是出资人。社会化大生产的发展,导致各行各业分工越来越细,企业为了在竞争中取得规模优势,规模也变得越来越庞大。同时,企 I. Overview The profit-centered budget management mode takes the maximization of corporate profits as the core of budget preparation. The starting point of budget preparation and the leading indicator of assessment are profits. The main features of the budget management model with profit as the core are as follows: (1) The main body of the budget target in the budget management mode with profit as the core is the investor. The development of socialized large-scale production has led to more and more elaborate division of labor among various trades and industries. As enterprises gain scale advantages in competition, their scale has also become increasingly large. At the same time, enterprises