预算管理的逆反性及其控制策略  

The Paradox and Control of The Budget Management

作　　者：冯巧根[1] 

机构地区：[1]南京大学会计系,江苏南京210093

出　　处：《科技进步与对策》2005年第3期112-114,共3页Science & Technology Progress and Policy

基　　金：浙江省自然科学基金项目<入世后"长三角"地区企业集群中的成本管理创新研究>(M703015)阶段成果之一

摘　　要：传统的预算管理侧重于预算的编制和执行,未能将预算管理与企业内部控制有机结合,更未从战略角度思考和规划预算管理,从而导致预算管理逆反现象的出现,影响了预算管理的科学性和有效性。真实诱导预算法和预算管理前馈化是从技术上和管理上弥补、完善预算管理功能的有效方法。The traditional budget management emphasizes the establishment and performance of budget and does not combine effectively the budget management and the inside control of companies. Moreover, it does not consider and program the budget management from the strategic view, which results in the appearance of reverse phenomena of the budget management and affects the scientificity and validity of the budget management. The real induced budgeting method and the feed forward of the budget management may make up the functions of the budget management effectively from technique and management.

关 键 词：预算管理 预算基数 前馈控制 

分 类 号：F812.3[经济管理—财政学]