现代企业制度与预算机制

MORDERN ENTERPRISE SYSTEMS AND BUDGET MECHANISM

通过层层推进论证了现代企业制度与预算机制的内在联系．现代企业制度以委托代理理论为其理论基础，委托代理的核心在于建立有效的激励与约束机制，而预算则是建立激励与约束机制的最好办法．本文重点讨论了预算机制在解决代理人问题中的重要作用．

The paper proves the internal relations between modern enterprise systems and budget mechanism by inference. The modern entrprise systems is based on the theory of principal and agent; the kernal of principal and agent is to build up effective mechanism of restrian and motivation; the best way to build up mechanism of restrian and motivation is budget mechanism. Emphasis is on the important role how the budget mechanism solves the problems of agent.