| 论预算的控制职能 |
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| 引用本文： | 陈云鹏,宋良荣.论预算的控制职能[J].郑州航空工业管理学院学报(社会科学版),2007,26(1):198-200. |
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| 作者姓名： | 陈云鹏 宋良荣 |
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| 作者单位： | 上海理工大学,管理学院,上海,200093 |
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| 摘 要： | 预算管理在我国企业实践中得到了广泛的应用。近年来,由于预算管理实务中存在的种种困惑,“预算管理无用论”也开始出现。文章分析了传统的预算管理和超越预算在企业中的应用,并指出企业应根据自己的环境选择合适的预算管理模式。
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| 关 键 词： | 预算管理 预算紧控制 预算松控制 |
| 文章编号： | 1009-1750(2007)01-0198-03 |
| 修稿时间： | 2006年11月25 |
Study on Control Function of Budget |
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| CHEN Yun-peng,SONG Liang-rong.Study on Control Function of Budget[J].Journal of Zhengzhou Institute of Aeronautical Industry Management(Social Science Edition),2007,26(1):198-200. |
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| Authors: | CHEN Yun-peng SONG Liang-rong |
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| Institution: | CHEN Yun- peng, SONG Liang- rong |
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| Abstract: | Budgeting management has been applied widely in practice.In recent years,"budgeting management no value" appeared with the fact that budgeting management operation has fallen into predicament.The paper explains the application of the traditional budgeting management and beyond budgeting in corporation.Furthermore,the paper thinks that the enterprise must choose the eligible model of budgeting management based on the corporation environment. |
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| Keywords: | budgeting management tight budgetary control loose budgetary control |
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