【摘要】 本文认为,作为现代企业重要的管理手段,全面预算有其共性特征,但企业经营环境不同、管理风格不同,对预算控制系统的个性需求也不同。企业战略决定企业组织结构和组织权力划分,进而决定预算权和预算的组织管理模式。预算管理模式主要体现在预算组织网络、预算权的划分、预算控制重点及预算编制的程序与方法等方面。选择设计预算管理模式应考虑企业组织结构和管理方式、企业发展战略和所面临的市场环境、预算目标体系的设置与业绩评价等方面的因素。企业应根据所处行业、发展阶段和竞争情况与战略目标等特点,设置自己的预算指标和评价体系,并在实施过程中予以修正。更多还原

【Abstract】 As an important means of modern enterprise management,the complete budget shares its similar characteristics.However,there exists the personalized needs of the budget control system for the difference of enterprise environment and that of management style.So the budget management will exert the important function through studying these differences and applying flexibly the budget control model.Starting with the analysis of objective needs of budget management and of the factors influencing the budget management model,the paper expounds the idea that enterprise strategy determines the structure of enterprise organization and the division of organization rights and further determines the budget right and the budget organization model.Based on the above analysis,further research into the choice of enterprise’s control budget model and its matching has been made in several aspects——the structure of enterprise organization and the style of management;the market environment;the setting of budget target system and performance evaluation.更多还原