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企业实施预算管理的几个关键问题
引用本文:李春华,孙菲.企业实施预算管理的几个关键问题[J].齐齐哈尔大学学报(哲学社会科学版),2005(2):89-90.
作者姓名:李春华  孙菲
作者单位:大庆石油学院,经管学院,黑龙江,大庆,163318
摘    要:针对我国企业预算管理效果不够理想的现状, 阐述了预算管理应着重处理的几个关键问题:设置专门的预算管理机构,并建立预算工作岗位责任制;以企业战略为基础编制预算;设置弹性预算指标,建立预算预警机制和预算结果质询制度;适时调整、编制动态预算;采取有效的考核与激励措施, 鼓励全员参与预算管理。

关 键 词:预算管理  弹性预算  预警机制  预算调整  动态预算
文章编号:1008-2638(2005)02-0089-02
修稿时间:2004年10月15

Several Key Problems of Enterprise Budget Management
LI Chun-hua,SUN Fei.Several Key Problems of Enterprise Budget Management[J].Journal of Qiqihar University (Philosophy & Social Science Edition),2005(2):89-90.
Authors:LI Chun-hua  SUN Fei
Abstract:To the current situation of the budget management of enterprise of our country with unsatisfactory result, the paper explained several key problems of budget management emphatically: Set up special budget management organization , set up job work responsibility system of the budget; Prepare budget based on enterprise's strategy; Set up the elastic budget indexes, Set up the early warning mechanism of budget and budget enforcement result inquiry system; Adjust the budget in good time and work out the dynamic budget; Take the effective examination and incentive measures and encourage participating in the budget management wholly.
Keywords:budget management  elastic budget  early warning mechanism  budget adjustment  dynamic budge
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