资源描述:
《全员参与的全面预算管理理论.研究》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、AbstractResearchontheOverallBudgetManagementontheBasisofAllStaffParticipationAbstractThereisasayingthat,“Thingswillbedonewell,onlywhentheyarewellprepared.”Intherecentyears,withtheimprovingofsocialistmarketeconomy,itisessentialforcompaniestosetupscientific,effectivemanageme
2、ntmodel,inordertosurviveinthefiercemarketwithstrongcompetitiveness.Here,thecomprehensivebudgetmanagementisamodernsystematic,strategic,human-orientedmanagingform.Byeffectivelyintegratingthemanagingstructure,trafficflow,cashflow,informationflowandhumanresourceflowinthecompan
3、y,definiteandmoderatelydecentralizingandauthorizing,andthetarget-orientedmotivating,toachievetheaimsofrationalresourceallocation,effectivestrategyimplementation,consistentmanageimprovementandthesteadyvalueincreaseoftheenterprises.Theoriesandpracticesprovethatbyeffectiveint
4、ernalcommunicationandtheprediction,coordinationandcontrolofbudgetmanagement,thecomprehensivebudgetmanagementenablesthecompanytohaveamoredefinitebudgetgoal,highermanagingefficiency,betterdevelopingquality,andbetterresourceallocation,whichcancarryoutthetargetsofacompany.Itis
5、notaninnovationofcompany’sfinancialmanagement,butalsoareforminthewholemanagementofthecompany.Atpresent,suchamodelisadoptedbymanyenterprisesbutitfailstomeettheexpectation.Peoplefocusmoreonthetechniquetermstofindthereasonswhileignoringthemostimportantfactor—humanresource.Tra
6、ditionalbudgetfailstoseetheimportanceofhumanresource,andleadstwoproblemsasfollows:itcannotfullystimulatethewholestafftotakepartinanditcausestheproblemofagencyinbudgetmanagement.Thispaperholdstheviewthatonlybyinsistingtheprincipleofpeople-oriented,canwesolvetheproblemsexist
7、inginthesystemnowadayssuchastheuneveninformation,andimprovetheefficiency.People-orientedindicatesthatthewholestaffswhoaretheelementaryfactorsofacompanytakepartinthemanagement,whichinturnisbeneficialtothedevelopmentofacompany.Recently,researcherstendtoconcentrateonthestudyo
8、ftherolethatcommonemployeesplayedinthemanagement,toachieveawin-winsituationbothfortheempl