Construction of Budget Management Operation Traction System
高超 GAO Chao
（一汽资本控股有限公司，长春 130118）
（FAW Capital Holdings Co.，Ltd.，Changchun 130118，China）
摘要： 预算管理工具在我国企业广泛使用，我国近几年也相继出台了管理会计指引、预算管理指引等，逐渐总结概括出适合国情的管理经验和方法，有效指导企业实践。使用预算管理工具对于提高企业资源配置效率、降本增效、提高企业经营风险防范、提升经济效益有重要作用。预算管理工具在企业集团中应用广泛，并越来越引起高度重视，逐渐形成了具有我国特色的预算管理工具，但是应用效果仍有提升空间。本文通过梳理近20年《会计研究》杂志上关于预算的相关文章，对预算管理的研究进行综述，总结研究成果。结合企业集团全面预算管理过程中遇到的问题，提出对于企业集团的预算管理经营牵引体系构建的思考，并提出后续研究方向建议。
Abstract: Budget management tools are widely used in Chinese enterprises. In recent years, China has also issued management accounting guidelines, budget management guidelines, etc., gradually summarizing management experience and methods suitable for national conditions, and effectively guiding enterprise practice. The use of budget management tools plays an important role in improving the efficiency of enterprise resource allocation, reducing costs and increasing efficiency, improving enterprise management risk prevention, and improving economic benefits. Budget management tools are widely used in enterprise groups and attract more and more attention, gradually forming budget management tools with Chinese characteristics, but the application effect still has room for improvement. This paper summarizes the research on budget management and summarizes the research results by sorting out the relevant articles on budget in the journal "Accounting Research" in the past 20 years. Combined with the problems encountered in the process of comprehensive budget management of enterprise groups, this paper puts forward the thinking on the construction of the budget management and operation traction system of enterprise groups, and puts forward suggestions for the follow-up research direction.
关键词： 预算管理；文献综述；经营牵引
Key words: budget management；literature review；business traction
中图分类号：F275.5 文献标识码：A 文章编号：1006-4311（2022）23-157-03
DOI:10.3969/j.issn.1006-4311.2022.23.051.
文章出处：高超. 预算管理经营牵引体系构建[J]. 价值工程,2022,41(23):157-159.
|
