论文部分内容阅读
“全面预算”就是企业全部计划的数量说明,即企业全部经济活动过程的正式计划,用数量形式反映出来。全面预算管理即是建立在责权利相结合基础上的企业内部各责任单位的预算体系,通过其兼具的监督、激励及分配功能,解决企业的内部管理问题,是企业综合的、全面的管理。邮政企业的生产经济特征是全程全网、联合作业,实行的是国家邮政局、省邮政局和地市邮政局三级管理。全国所有邮政企业的经营目标只有一个:全网效益最大化。笔者认为,国家邮政局要管理如此庞大的一个企业,必须实行责权利相结合的各级预算管理体制,加强全网管理,提高全网效益。
The “comprehensive budget” is the quantitative explanation of all the plans of an enterprise, that is, the formal plan of all the economic activities of an enterprise, which is reflected in the quantity form. Total budget management is the budget system of various responsible units within the enterprise based on the combination of responsibilities, rights and benefits. Through its own functions of supervision, incentive and distribution, the solution to the internal management of enterprises is a comprehensive and comprehensive management of the enterprise . The postal enterprise’s economic characteristics of production are the whole network, joint operations, the implementation of the State Post Bureau, the provincial post office and municipal post office three levels of management. All postal enterprises in the country have only one business goal: maximizing the profitability of the entire network. The author believes that the State Post Bureau to manage such a huge business, we must implement the combination of responsibilities and rights at all levels of the budget management system to strengthen the management of the entire network and improve the efficiency of the entire network.