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随着社会经济发展,企业组织架构日益复杂,面临不确定因素不断增加,预算作为管理控制系统的基石,被广泛运用于企业经营管理活动之中,但是远未达到其预期的效果。同时,学术界对于预算的态度也存在分歧,但他们也都并未否认预算在企业管理过程中特有的一些管理效用,只是由于内外部环境的变化而导致的滞后或在编制过程中存在的痼疾,在不同程度上削弱了其原有效用,甚至是适得其反。因此本文旨在总结经验教训,竭力克服其不足,着力改善预算系统。
With the socio-economic development, the organizational structure of enterprises has become increasingly complex and faces increasing uncertainties. As the cornerstone of the management and control system, the budget has been widely used in business management activities, but far from achieving its expected results. At the same time, the attitude of the academic community to the budget also differs, but they also do not deny some of the management effects that are unique to the budget in the process of corporate management, but are caused by lags in the process of internal and external changes or in the process of preparation. In varying degrees, it weakened its original effective use, and even counterproductive. Therefore, the purpose of this article is to sum up lessons learned and try to overcome its deficiencies and focus on improving the budget system.