摘要
财务预算是行为计划的量化,能使管理者全盘考虑整个企业集团价值链之间的相互联系,保证企业各项目标的不断提高和优化,是体现企业业绩的一种好的管理模式。财务预算的全过程会促进管理者及全体员工面向未来,促进发展,有助于增强预见性,避免盲目行为,激励员工完成企业的目标。强化企业集团的财务预算管理,必须采取一系列对策措施,才能行之有效。
Financial budget is the quantification of activity and plan. It makes the managers consider the relationship among the value chains of the whole corporation in all aspects and continually improve and optimize the objectives of the company. So it' s a good management model that shows the company' s achievement. The process of financial budget can make managers and the staff get ready for the future business, promote the development of the company, help the prediction, avoid blind activity, and inspire the staff to achieve the objectives of the company.
出处
《上海市经济管理干部学院学报》
2004年第5期43-48,共6页
Journal of Shanghai Economic Management College