预算松弛的成因与克服措施

Causes and Countermeasures of Lax Budget

全面预算管理是一种集系统化、战略化、人本化为一体的现代管理模式,要实施好全面预算的管理体系,就应建立科学的全面预算、管理机构,有效的规范控制机制、健全预算考核体系,根据实际情况调整预算方案,与ERP的管理和内控制度进行有机结合,加强预算的可操作性。

All-round budget management is a modern management mode including system, strategy and human-orientation. In order to implement the management system, the author advocates establishing scientific all-round budget management organization, effective and normalized control mechanism and sound budget checkup system. Also he advocates adjusting budget program according to practice in accordance with ERP management as well as inner control regulations to make budget more feasible