全面预算、经济核算及对标统计标准化体系建设——以A港口集团为例

Standardization System Construction of Comprehensive Budget,Economic Accounting and Benchmarking Statistics-Taking A Port Group as an Example

全面预算管理和业绩指标对标管理是企业管理的重要工具,而经济核算可以为统计全面预算执行情况及业绩达标程度提供重要的数据来源,全面预算指标、经济核算和业绩指标三者口径的错配会导致管理机制的失效。鉴于上述原因,本文以A港口集团为例,从背景和必要性、体系建设过程及内容、体系建设成果、对重点事项的考虑等方面,对全面预算、经济核算和对标统计标准化体系的建设进行了阐述,以期为企业管理提供参考。

Comprehensive budget management and performance indicator benchmarking management are important tools for enterprise management,and economic accounting can provide an important data source for statistical analysis of comprehensive budget execution and performance compliance.Mismatching of comprehensive budget indicators,economic accounting,and performance indicators can lead to the failure of management mechanisms.Given the above reasons,this article takes A Port Group as an example to elaborate on the construction of a standardization system for comprehensive budgeting,economic accounting,and benchmarking statistics from the perspectives of background and necessity,system construction processes and contents,system construction achievements,and consideration of key issues,in order to provide reference for enterprise management.