中国企业预算困境的原因及对策

Causes and countermeasures for budget plight of Chinese enterprises

分析全面预算管理在中国企业所遭遇的预算困境的原因,指出造成中国企业预算困境的深层次原因是公司治理结构的缺位,在此基础上提出完善公司治理结构,重塑全面预算管理新理念的解决对策。

By comprehensive analysis, a conclusion can be drawn that budget plight of Chinese enterprises is related to our unique enterprise management environment. Further analysis shows that the deep-rooted cause of budget plight of Chinese enterprises is omission of corporate governance structure. This paper thereby suggests some solutions such as to improve the corporate governance structure and reestablish new concept of comprehensive budget management.