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全面预算管理已经在企业的未来规划、资源整合、内部控制、内部有效沟通、绩效考核等方面发挥了积极的作用,并成为现代企业内部管理的重要手段。对于中央直属单位的研究所而言,全面预算管理也已实施了一段时期,但是,由于起步较晚,并且在全面预算的编制、执行、控制、考核以及评价等方面存在着一些问题,实施效果并不明显。本文将以中央直属单位——研究所作为研究对象,分析在中央直属单位中全面预算管理中存在的问题,并找出有针对性的解决策略,以期为我国中央直属单位的全面预算管理实施提供参考价值。
Total budget management has played a positive role in the future planning of enterprises, resource integration, internal control, internal effective communication and performance appraisal, and has become an important means of internal management of modern enterprises. For the research institutes directly under the Central Government, the budget management has also been implemented for some time. However, due to the late start and some problems in compiling, implementing, controlling, examining and evaluating the overall budget, the effectiveness of the implementation Not obvious. This article will take the unit directly under the Central Government - Institute as the research object, analyze the problems existing in the overall budget management of the units directly under the Central Government, and find out the solutions to solve the problems, with a view to providing for the implementation of overall budget management Reference value.