试论企业建立以利润为核心的预算管理体系

针对国有企业在内部管理中存在的管理效率低下、缺乏重要的管理程序等问题,建立以利润为核心的预算管理体系,既能使经营者有效地控制生产经营活动,又能达到评价和激励下级管理者的目的,促进企业经济效益的不断提高.让管理者对利润预算目标的确定具有更大的发言权,促使管理者自动地提出一个自己经过努力能够达到的最高利润预算目标,通过利润机制来引导管理者的行为,使利润预算目标的最后确定达到最佳状态.

A Study of the Establishment of Profit_Centered Budget Management System in Enterprises

Aiming at the major problem existing in the internal management of state_owned enterprises, this paper holds that the setting up of a profit_center ed budget management system can not only enable business operator to get an effective control over its production and marketing, but also can evaluate and stimulate the subordinate managers, thus promoting economic profits. It makes an analysis of the advantages and disadvantages in the actual practice of this syst em, suggests that managers should have more say in the establishment of profit budget goal. Finally the paper encourages managers to set up the highest goal they can reach, to let the profit mechanism guide their act, and to keep the fin al establishment of their goals at the best.