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市场经济环境下,国家要求国有企业建立并不断完善自身的预算管理制度,增强市场竞争力。但是我国背景下国有企业有其独特性,一般公司的预算管理方法在国有企业并不完全适用。本文分析了我国国有企业现有预算管理在激励方面的存在的问题,并据此简要提出了如何建立科学的预算管理激励机制,便于企业能够更好地利用预算管理实现企业战略。
In a market economy environment, the state requires state-owned enterprises to establish and continuously improve their own budget management system and enhance their market competitiveness. However, under the background of our country, the state-owned enterprises have their own uniqueness. The general company’s budget management methods are not fully applicable in state-owned enterprises. This paper analyzes the existing incentive problems in state-owned enterprise budget management in our country and briefly proposes how to establish a scientific incentive mechanism for budget management so that enterprises can make better use of budget management to realize their business strategy.