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全面预算管理的价值,就是“像山峰一样古老”的智慧,它能把组织的各个关键问题统一融合在一个体系之中加以全面的控制。任何一个管理工具在实施的过程中都会因各种各样的因素而影响其最终的效果和要达到的目的,但不能因此而全盘否决这个管理工具。预算松弛指预算在管理控制过程中因受内外界因素影响,其功能被弱化而无法发挥其应有的作用。本文以作者工作过的几家外资企业为研究对象,浅议自己对导致预算松弛的因素和对策这个问题的观点。
The value of total budget management is the wisdom of being “as old as a mountain,” which integrates all the key issues of the organization into a single system with total control. Any one of the management tools in the implementation process will be due to a variety of factors that affect its ultimate effectiveness and purpose to be achieved, but can not be a comprehensive rejection of this management tool. Budgetary slant refers to the budget in the process of management and control due to internal and external factors, its function is weakened and can not play its due role. In this paper, the author worked for several foreign-funded enterprises as the research object, discussing their own views on the factors leading to budgetary slackness and countermeasures.