摘要
本文分析了企业集团类型与预算管理模式的关系, 认为不同类型企业集团宜采用与其管理目标相适应的预算控制模式, 母公司应将预算管理作为其管理控制的重要组成部分。总体而言, 我国企业集团大多为战略控制型, 较适宜采用折中型预算管理模式。最后, 文章提出实行折中型预算管理应解决好预算权和预算大纲问题。
This paper analyzed the relationship between the diversified corporation and budget management mode. Further, the paper thought that the diversified corporation should use budget management mode which was suitable for it most, and made it as the component of the diversified corporation management. Generally , most diversified corporations, in China, belonged to strategic control type which the eclectic budget management was most suitable for . Finally, two questions must be solved in the course of implementing budget management.
出处
《会计研究》
CSSCI
北大核心
2005年第4期47-50,95,共5页
Accounting Research
