论企业预算责任网络的构建

构建企业预算执行组织的主要工作是构建由各种责任中心组成的企业预算责任网络。企业预算责任中心的结构是与其组织结构相对应的 ,组织结构的类型决定了预算责任网络的布局。按照一定的标准 ,任何一种组织形式的企业都可以划分为由投资中心、利润中心、成本费用中心构成的预算责任网络。

The main work of constructing enterprise's budget executing organization is to build enterprise budget responsibility network composed of all kinds of responsibility centers.The structure of enterprise budget responsibility center is corresponding with its organization structure,and organization structure's type decides budget responsibility network's layout.According to certain standard,enterprises have any kind of organization forms can all be divided into budget responsibility networks composed of investment center,profit center and cost center.