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在现代企事业单位的经济管理中,预算管理发挥着重要作用,对企业的经济行为进行有效地计划、控制和激励,是一种综合的企业管理方法。预算管理中的计划与控制功能已经被理论界与实务界证明其重大作用,但是预算管理的激励功能却没有得到足够的重视。本课题对预算编制环节中的预算激励问题进行了探讨与分析。
In modern enterprises and institutions in the economic management, budget management plays an important role in the economic activities of enterprises effectively plan, control and incentives, is an integrated business management methods. The planning and control functions in budget management have been proved to be of great significance both in theory and practice. However, the incentive function of budget management has not been given enough attention. This topic explores and analyzes budget incentives in the budget preparation process.