基于价值视角的企业预算管理机制研究  

Mechanisms for Enterprise Budget Management: Research on Value-oriented View

作　　者：许学娜[1] 刘金兰[1] 

机构地区：[1]天津大学管理与经济学部,天津300072

出　　处：《西北农林科技大学学报（社会科学版）》2011年第3期41-46,共6页Journal of Northwest A&F University(Social Science Edition)

摘　　要：现代企业经营环境的变化对预算管理提出了新的挑战,客观上要求实现理论和方法的革新。在管理机制与企业预算融合发展的基础上,构造由运行机制、控制机制、激励机制、风险机制相耦合的有机体。通过该预算管理机制,将价值流与公司战略目标结合起来,强调预算管理的事前预测、事中监控与事后反馈的动态控制,并通过灵活的评价体系激励各参与主体的积极性,实现成本流、业务流、作业流、信息流、人力资源流的统一。基于中国石油天然气集团公司的实证研究表明,该预算管理机制能够为经营管理提供一个合理框架的支撑,对于公司控制下属企业、降低交易成本及风险、提高资源配置效率及经营决策水平等都有极其重要的作用。Changes in business environment bring a serious challenge to budget management,which calls for innovative theory and methods to reconstruct the budget management model to accommodate the requirements.On the basis of the integration between mechanism and enterprise budget,an organic mechanism consisting of operating mechanism,control mechanism,incentive mechanism and risk management mechanism is constructed.Through this mechanism,value stream is combined with the strategic objectives,with the emphasis of dynamic control including forecast,monitoring and feedback.Besides,a flexible evaluation and salary system is constructed to inspire the enthusiasm of the participating subjects,resulting in an integration of cost flow,business flow,work flow,information flow and brain flow.Empirical study of CNPC shows that value-based budget mechanism can provide a reasonable framework to support operating management,which also plays an extremely important role in controlling member enterprises,reducing transaction costs and risks,improving efficiency of resource allocation and operational decision-making etc.

关 键 词：价值视角 预算管理 运行机制 控制机制 激励机制 风险管理 

分 类 号：F406.71[经济管理—产业经济]