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全面预算管理极大的推动了现代企业的成熟与发展,是企业内部管理控制的一种重要手段。从20世纪20年代在美国的杜邦、通用电气公司产生以来,迅速发展为大型企业的标准作业流程,成效较为显著。我国企业积极借鉴西方经验,开始推行全面预算工作,全面预算管理成为企业管理控制、决策支持、战略实施、资源配置的重要工具。将企业全面预算管理的经验应用于科研事业单位的管控过程中,是一个非常重要的创新举措。然而如何结合科研事业单位自身的特点实现全面预算管理的作用最大化,是一个难题。本文将探讨科研事业单位全面预算管理存在的问题,并提出相应的解决方法。
Overall budget management has greatly promoted the maturity and development of modern enterprises, which is an important means of internal management control. Since the 1920s when DuPont in the United States and General Electric Company were born, the rapid development of standard operating procedures for large-scale enterprises has achieved remarkable results. Chinese enterprises actively learn from the experience of the West and begin to implement the overall budgetary work. Total budget management has become an important tool for enterprise management control, decision support, strategy implementation and resource allocation. Applying the experience of enterprise full budget management to the management and control of scientific research institutions is a very important innovation measure. However, how to combine the characteristics of research institutes to maximize the effect of overall budget management is a difficult problem. This article will explore the problems of comprehensive budget management in research institutes and put forward corresponding solutions.