预算目标的影响因素分析  

Budget goal influence factor analysis

作　　者：陈杨[1] 雷良海[1] 李建芳[1] 

机构地区：[1]上海理工大学商学院,上海200093

出　　处：《上海理工大学学报（社会科学版）》2006年第3期67-71,共5页Journal of University of Shanghai for Science and Technology：Social Sciences Edition

摘　　要：预算管理是现代企业管理机制之一,预算目标确定及其分解作为预算管理工作的起点,是预算机制作用发挥的关键。本文首先阐述了公司股东、董事会、高级管理层三者之间利益相互协调的过程对预算目标确立的影响;然后在此基础上阐述了不同的责任中心对在其大的预算目标下如何去确定自己部门的小的预算目标;再次介绍了其他一些非财务因素对企业预算目标的影响;最后提出在实际操作过程中必须将多种影响因素加以综合考虑,必须根据具体情况做出具体的预算目标决策,这样才能达到预算管理的预期目的。The budget management is one of modern business management mechanisms, how to determinate and analyze budget goal is the beginning of budget management and the key of budget mechanisms. This article first elaborated the influence made of the benefits intercoordinate process between company shareholder, the board of directors , and the senior management level to budgets the goal establishment ;then elaborated the different responsibility center how to determinate their own small budget goal under the foundation of its big budget goal; and then introduced some non- financial factors which influenced business budgets goal; at last, proposed that many kinds of the influences factors should be synthetically considered , we must make individual budget goal according to the special details, and only this way we can achieve the anticipated goal of budget management.

关 键 词：预算管理 预算目标 

分 类 号：C55[社会学]