全面预算管理的人本管理思想探析

Probe into the People-oriented Management Thought in Comprehensive Budget Management

全面预算管理作为企业财务管理的重要手段,在其编制、执行、修正与改进、考核与分析的过程中,始终渗透着人本管理思想。现从预算机制和环境、预算编制、预算执行与调整、预算考评等方面分析蕴涵在预算管理中的人本管理思想。

The people-oriented management thought is infiltrated into the comprehensive budget management,which is an important means of financial management,in the process of establishment,execution,revision and improvement,assessing and analysis.This paper analyzed the people-oriented management thought in budget management from the aspects of the budget mechanism and the environment,budget establishment,budget performance and adjustment,and budget assessing.