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预算是我国大中型企业普遍采用的管理控制工具。它以预算为基础将企业经济资源在各业务部门之间分配,对经济活动作出详细安排,从而有效支撑企业战略目标的实现。但在现实中,企业普遍存在低估收入、高估成本以及夸大完成预算的困难等预算松弛现象,导致预算管理有效性降低,而国有企业预算松弛情况比一般企业更为严重。本文通过对国有企业预算松弛特殊性和一般性原因分析,得出预算松弛治理的措施,确保国有企业更好发挥预算的作用,提高经营管理效率。
Budget is a common management and control tool used by large and medium-sized enterprises in our country. Based on the budget, it allocates the economic resources of enterprises among the various business sectors and makes detailed arrangements for economic activities so as to effectively support the realization of the strategic goals of the enterprises. However, in reality, budget slack, such as underestimating income, overestimating costs and exacerbating the difficulty of completing the budget, has led to the decrease of the effectiveness of budget management, while the state-owned enterprises’ budgetary slackening is more serious than that of the average enterprise. Based on the analysis of the particularity and general reasons of the state-owned enterprises’slap budget relaxation, this paper draws up measures to relax budgetary control and ensure that state-owned enterprises play a better role in the budget and improve the efficiency of operation and management.