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[摘要]
全面预算管理作为一种现代化的企业管理模式,已成为许多发达国家成功企业多年积累的经验之一,是许多特大型、大型企业高层决策与管理的核心内容,对于中央企业与国有大中型企业具有十分重要的现实意义。如何建立现代企业预算管理制度呢?本文从第一、实施预算管理是企业生存和发展的必然选择;重点论述了预算管理是企业产权制度改革的必然产物、预算管理是企业生存和发展的客观需要、实施预算管理是提高企业科学管理水平的有效工具、实施预算管理是国家对国有及国有控股的大中型企业的基本要求。第二、企业提升预算管理水平方面存在的问题;第三、实施全面预算管理打造企业管理新模式,诸如客观科学地编制预算、建立健全激励机制等三个方面以及鞍钢的实际案例,分析和研究了现代企业预算管理与控制方法和经验,得出现代企业预算管理与控制必须通过全面预算管理体系来实现的结论。
关键词:现代企业;预算管理;控制

(悬赏30,如被采纳再加20.谢谢,辛苦了!)

[Abstract]
Comprehensive budget management as a modern enterprise management model Many developed countries have become a successful enterprise experience accumulated over the years is one of the many large, large enterprises high-level decision-making and management of the core content As for the state-owned large and medium-sized enterprises and the enterprises is of great practical significance. How to establish a modern enterprise management system budget? From the first, the implementation of budget management for enterprise survival and development of natural selection; Budget focuses on the management of enterprise property rights reform of the system of natural product, Budget management is the existence and development of enterprises with the objective requirements implementation of budget management is improving the level of scientific management and effective tool implementation of the State budget management of state-owned and state-holding large and medium-sized enterprises basic requirements. Secondly, the enterprises to upgrade the standard of budgetary management aspects of the problem; Third, implementation of a comprehensive budget management to create new modes of business management, such as objective scientific budgeting, establish and improve the incentive mechanism, as well as three actual cases of Angang, Analysis and research of the modern enterprise management and budget control methods and experience come to the modern enterprise management and control of the budget must pass the full budget management system to achieve conclusions.
Keywords : modern enterprise; Budget management; Control
[摘要]
全面预算管理作为一种现代化的企业管理模式,已成为许多发达国家成功企业多年积累的经验之一,是许多特大型、大型企业高层决策与管理的核心内容,对于中央企业与国有大中型企业具有十分重要的现实意义。如何建立现代企业预算管理制度呢?本文从第一、实施预算管理是企业生存和发展的必然选择;重点论述了预算管理是企业产权制度改革的必然产物、预算管理是企业生存和发展的客观需要、实施预算管理是提高企业科学管理水平的有效工具、实施预算管理是国家对国有及国有控股的大中型企业的基本要求。第二、企业提升预算管理水平方面存在的问题;第三、实施全面预算管理打造企业管理新模式,诸如客观科学地编制预算、建立健全激励机制等三个方面以及鞍钢的实际案例,分析和研究了现代企业预算管理与控制方法和经验,得出现代企业预算管理与控制必须通过全面预算管理体系来实现的结论。
关键词:现代企业;预算管理;控制
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第1个回答  2007-05-26
[ Summary]
Completely the budget management is a kind of business enterprise management mode for modernize, having become one of the experience that many flourishing and national successful business enterprises have another the backlog of year, is many especially the large and large business enterprise core of key figures decision and management contents, have very important realistic meaning for the big and medium-sized business enterprise of central business enterprise and government-owneds.How to build up the modern business enterprise budget management system?This text is inevitable choice of business enterprise existence and development from the first, the implement budget management;The point discussed it are the business enterprise existence and the objective demand, the implement budget management of the developments that the budget management is the inevitable outcome, the budget management that the business enterprise produces the power system reform is raise the valid tool of the business enterprise science management level, the implement budget management is the big and medium-sized business enterprise that the nation controls to the government-owned and government-owned of basic request.The second, business enterprise promotes the existent problem of the budget management level aspect;The third, implement overall budget management creates the new mode of the business enterprise management, such as objective science ground make a budget, the establishment is sound to encourage the mechanism etc. three aspects and the saddle steel of the actual case example, analysis and studied the modern business enterprise budget management and control the method and experiences, have to appear a business enterprise budget management and control and must pass the overall budget management system to the conclusion that carry out.
Keyword:Modern business enterprise;The budget management;Control本回答被提问者采纳
第2个回答  2007-05-26
全面预算管理作为一种现代化的企业管理模式, 已成为许多发达国家成功企业多年积累的经验之一,是许多特大型、 大型企业高层决策与管理的核心内容, 对于中央企业与国有大中型企业具有十分重要的现实意义。 如何建立现代企业预算管理制度呢? 本文从第一、实施预算管理是企业生存和发展的必然选择; 重点论述了预算管理是企业产权制度改革的必然产物、 预算管理是企业生存和发展的客观需要、 实施预算管理是提高企业科学管理水平的有效工具、 实施预算管理是国家对国有及国有控股的大中型企业的基本要求。 第二、企业提升预算管理水平方面存在的问题;第三、 实施全面预算管理打造企业管理新模式,诸如客观科学地编制预算、 建立健全激励机制等三个方面以及鞍钢的实际案例, 分析和研究了现代企业预算管理与控制方法和经验, 得出现代企业预算管理与控制必须通过全面预算管理体系来实现的结论。 关键词:现代企业;预算管理;控