现代企业这一组织的诞生是为了追求规模经济、协同效应、分散风险、增加新的利润增长点。但实际上并非如此,随着企业多元化、规模化,其组织结构变得日益庞大,控制难度也越来越大,过于集中控制会使得决策低下、灵活性降低;放权不当又会导致各自为政、无序运作。所有这些都对现代企业的管理提出了新的挑战,企业急需借助新的管理工具——预算管理,来整合内 The birth of this modern enterprise organization is to pursue economies of scale, synergies, diversify risks and add new profit growth points. However, in fact, this is not the case. With the diversification and large-scale enterprises, the organizational structure becomes increasingly large and the control is more and more difficult. Too centralized control will result in lower decision-making and lower flexibility; decentralization will lead to fragmentation, Out of order operation. All of which pose new challenges to the management of modern enterprises. Enterprises urgently need to use the new management tool - budget management to integrate