企业集团预算管理系统要素的层次结构分析

Multi-level Structure Analysis of Enterprise Group Budget Management System Factors

系统是由一系列要素构成的有机体,对构成要素完整性与相关性的分析,成为研究企业集团预算管理系统的关键问题。预算流程(包括预算目标、预算编制、预算执行、预算调控及预算考核)作为基础性要素处于集团预算管理系统的第一层次;预算制度、预算组织及预算环境作为发展性要素,处于集团预算管理系统的第二层次;集团战略、集团文化及信息与沟通作为组合性要素,处于集团预算管理系统的第三层次。三个层次、七个要素之间彼此联系、协同发展,共同构成了一个全面的、发展的企业集团预算管理系统。

System is an organism constituted by a series of factors. The analysis of factors integrity and relevance is becoming key issue of enterprise groups＇ budget management system. As essential factors, budget process is in the first level of the system. As developmental factors, budget institution and budget organization with budget environment are in the second level of the system. Group strategy and group culture with information and communication, as assembling factors, are in the third level of the system. The three levels just work and collaborate with each other, so as to form a complete and motive budget management system of enterprise groups.