控制环境对预算控制系统的影响

Study on the Effect of Control Environment on Budget Control Systems

企业的预算控制系统与控制环境紧密相关,随着企业的控制环境变化而变化。传统预算控制系统由于缺乏对控制环境的考虑而产生各种弊端。基于此,以控制环境为切入点,以权变观、系统观和整合观为原则构建了基于环境的预算控制系统。在此基础上,对预算控制系统中的预算松弛、预算控制变量选择、预算控制紧度选择及预算评价和激励等关键环节进行改进,从而提高预算控制系统与控制环境的适应性,充分发挥预算控制系统的功能。

A budget control system is more closely related to environment and must be reconstructed by the change of environment. The traditional budget control system has produced some limitations owing to not being adapted to environment. This paper is aimed to construct budget control systems from a perspective of environment as well as a principle of contingency, systems and integration. Furthermore, in order to make budget control systems is more adapted to environment, this paper makes an improvement in such areas as budgetary slack, selection of control measures, control tight and incentive.