预算是企业战略执行和集团管控的工具——以A公司为例对集团企业预算管理的研究  

Budget is a Tool for Corporate Strategy Execution and Management Control of Group Companies——Taking Group Company A as Example for Budget Management Study

作　　者：吴辉[1] 高晨[1] 

机构地区：[1]北京工商大学商学院,北京100048

出　　处：《北京工商大学学报（社会科学版）》2010年第5期86-92,共7页JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES

基　　金：北京市中青年骨干教师支持项目

摘　　要：通过建立以控制下属企业战略为核心、关键业绩指标为起点的企业集团预算管理的理论框架,分析了案例企业战略与预算脱钩、预算主导者错位、预算与业绩考核脱钩等预算管理中存在的问题,提出预算组织与职能改革、预算编制过程改革、预算关键指标改革等解决这些问题的措施。要使预算成为企业战略执行与集团管控的工具,战略分析与管理是重点,企业经营者是预算的主导者。This paper gives a theoretical framework of budget management for a strategy-controlled group company.It analyzes the problems in budget management for a group company.For example,strategy and budget management are not connected together,dominator of budget management is not proper,budget management and performance appreciation are not connected,etc.Some measures are put forward to solve these problems：reforming the budgeting organization and function,reforming the process of budgeting compiling,reforming the critical budget indicators,etc.Finally,a conclusion is drawn：to make budget a tool for strategy execution and management control of a group company,the focus should be on strategic analysis and management since the budget is only a tool while the executives should be the dominator of budget management.

关 键 词：集团企业 预算管理 实地参与法 战略执行 集团管控 

分 类 号：F235.1[经济管理—会计学]