全面預(yù)算外文文獻-文庫吧資料
2025-07-04 12:38本頁面
【正文】 within the budgetary year all economic resources and management behavior reasonably expected to calculate, and financial control and supervision activities.To sum up, the business budget is around the strategic goal of the enterprise, value maximization, resource allocation, operation arrangement etc.. Although to some extent relates to enterprise budget management goals, but in general not to budget management target has a scientific definition, nor from authoritative perspective on budget management goal connotation analysis.三, the core target of enterprise budget managementThe author thinks that the essence of budget management is a part of administrative function, the core is the enterprise future actions are arranged beforehand and plan, to the enterprise interior various departments, units of various kinds of resources allocation, assessment and control, in order to make the enterprise established in accordance with the target act, thereby effectively realizes the enterprise development strategy. The author thinks the enterprise prehensive budget management should realize three core target.1. Implement the strategy of enterprise. Senior managers of enterprises the main obligation, is to determine the direction of the development of enterprises and enterprise development goals, while the choice of strategies to achieve goals. Once the strategy formulation, must pass a budget to carry out. Comprehensive budget can refine the pany strategic planning and annual business plan, it is the pany39。 budget analysis link budget pletion rate to deceive oneself and others digital games。 the budget audit bees under the condition of information asymmetry the wits of the game process of budget execution。但從長期發(fā)展來看，不能將預(yù)算管理的目標(biāo)集中于某一集團的利益，而應(yīng)滿足整個利益集團的利潤，即不斷提升價值創(chuàng)造能力。預(yù)算管理與企業(yè)多個利益集團有關(guān)，預(yù)算管理目標(biāo)是這些利益集團共同作用和相互妥協(xié)的結(jié)果。全面預(yù)算作為一種現(xiàn)代的管理手段，其目標(biāo)也應(yīng)是提升企業(yè)的價值創(chuàng)造能力，促進企業(yè)價值最大化。三是提升價值創(chuàng)造能力。通過預(yù)算，企業(yè)資源的優(yōu)化配置數(shù)字化和固化下來，具有一定的嚴(yán)肅性。資源是一個組織的資產(chǎn)，包括財務(wù)資源、物資資源、人力資源、無形資產(chǎn)等。它相對準(zhǔn)確的告知管理者，未來的某段時間內(nèi)，某個部門、某個項目需要現(xiàn)金多少、投資多少、多少人力、什么樣的人才、什么設(shè)備等。二是年度預(yù)算。一是中長期戰(zhàn)略預(yù)算。全面預(yù)算能夠細(xì)化公司戰(zhàn)略規(guī)劃和年度經(jīng)營計劃，它是對公司整體經(jīng)營活動一系列量化的計劃安排。企業(yè)高層管理者主要的責(zé)任之一，就是確定企業(yè)的發(fā)展方向和企業(yè)發(fā)展目標(biāo)，同時選擇何種戰(zhàn)略去實現(xiàn)目標(biāo)。筆者認(rèn)為企業(yè)全面預(yù)算管理應(yīng)實現(xiàn)三個“核心目標(biāo)”。雖然在一定程度上涉及了企業(yè)預(yù)算管理的目標(biāo)，但在總體上并未對預(yù)算管理的目標(biāo)有一個科學(xué)的界定，也沒有從權(quán)威的角度對預(yù)算管理目標(biāo)內(nèi)涵進行分析。國資委2007年印發(fā)的《中央企業(yè)財務(wù)預(yù)算管理暫行辦
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