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全面预算管理的人本管理思想探析
引用本文:许珺.全面预算管理的人本管理思想探析[J].贵州工业大学学报(社会科学版),2008(3).
作者姓名:许珺
作者单位:无锡市广播电视大学文经系;
摘    要:全面预算管理作为企业财务管理的重要手段,在其编制、执行、修正与改进、考核与分析的过程中,始终渗透着人本管理思想。现从预算机制和环境、预算编制、预算执行与调整、预算考评等方面分析蕴涵在预算管理中的人本管理思想。

关 键 词:全面预算管理  人本管理  激励行为  

Probe into the People-oriented Management Thought in Comprehensive Budget Management
XU Jun.Probe into the People-oriented Management Thought in Comprehensive Budget Management[J].Journal of Guizhou University of Technology(Social Science Edition),2008(3).
Authors:XU Jun
Institution:XU Jun(Wuxi Broadcast , Television University,Wuxi 214021 China)
Abstract:The people-oriented management thought is infiltrated into the comprehensive budget management,which is an important means of financial management,in the process of establishment,execution,revision and improvement,assessing and analysis.This paper analyzed the people-oriented management thought in budget management from the aspects of the budget mechanism and the environment,budget establishment,budget performance and adjustment,and budget assessing.
Keywords:comprehensive budget management  people-oriented management  motivation behavior  
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