国有企业预算管理及改进研究

Budget Management and improvement of State-owned Enterprises

预算管理的本质就是试图将企业的所有管理事项,以量化的方式融合于一个体系之中,并进行相应的规划、控制的过程。该文首先对国内外预算管理研究理论进行简述和评价,指出中国目前国有企业预算管理的薄弱点,提出了以企业战略规划为基础、以价值链为导向、以现代预算管理制组织体系为保障、以信息化系统为支撑的"四位一体"的国有企业预算管理改进模式。

The essence of budget management is to integrate all of the management items into one system quantitatively and conduct corresponding planning and control. This article firstly summarizes and evaluates both domestic and foreign budget management theories pointing out the lapses in budget management of Chinese state - owned enterprises, then puts forward the four- in -one improvement model for state -owned enterprises, which is based on the enterprise strategy planning, oriented by the value chain, secured by the modem budget management system and supported by the informatization system.