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企业集团预算模式使对企业集团在未来一段时间内的经营战略和规划情况,并对子公司的预算情况进行管理和控制,通过预算对企业集团的资源进行合理的配置。但是,企业集团的预算管理模式受到市场因素的影响,逐渐不能满足企业集团实际发展需求。因此,需要从战略管理会计的角度出发,科学的实施企业集团的预算模式。以下本文就战略管理会计的角度的企业集团预算模式展开探讨,并着重对战略管理会计下的企业集团预算模式进行阐述,旨在为相关人员提供参考,促使企业集团的预算水平和预算质量可以得到提升,推动企业集团的市场竞争力的提升,实现企业集团的持续性发展。
The enterprise group budget mode makes management and control over the business strategy and planning of the enterprise group in a period of time in the future and manages and controls the budget of the subsidiary company, and allocates the resources of the enterprise group through the budget rationally. However, the budget management mode of the enterprise group is affected by the market factors and gradually can not meet the actual development needs of the enterprise group. Therefore, it is necessary to carry out the budget mode of enterprise group scientifically from the perspective of strategic management accounting. The following article on the strategic management accounting perspective of the corporate group budget mode to explore and focus on strategic management accounting enterprise group budget model is elaborated to provide a reference for the relevant personnel to promote the enterprise group budget level and budget quality can be obtained Enhance and promote the enhancement of market competitiveness of enterprise groups and realize the sustainable development of enterprise groups.