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经过10年的努力,如今中海油有限公司的已建立了具有鲜明特色的计划预算管理体系,在公司的价值提升、风险控制、目标管理、资源配置等方面发挥了重大作用。早在20世纪初,为适应社会生产组织形式多样化和日趋激烈的市场竞争,提高自身市场竞争能力和抵御风险的能力,实现企业经营战略目标,伴随着标准成本会计的出现,西方发达国家的企业开始加强企业内部管理和控制,逐渐形成了以全面预算管理为重要组成部分的企业内部管理制度。美国通用电器公司、杜邦公司、通用汽车公司等大公司的成
After 10 years of hard work, CNOOC Limited has established a distinctive program and budget management system and has played a significant role in enhancing the company’s value, controlling risks, managing targets and allocating resources. As early as the beginning of the 20th century, in order to meet the diversified and increasingly fierce market competition in the form of social production organizations, enhance their market competitiveness and risk-resistance capabilities, and realize the strategic goal of business operation, with the advent of standard cost accounting, the western developed countries Enterprises began to strengthen internal management and control, and gradually formed a comprehensive budget management as an important part of the internal management system. United States General Electric Company, DuPont, General Motors and other large companies into