基于功能导向的企业集团三层次预算指标体系构建  

Construction of Function-Oriented Three-Level Budget Index System at Enterprise Groups

作　　者：周浪波[1] 杨琼[2] ZHOU Lang-bo;YANG Qiong(Business School,Central South University,Changsha 410083 Hunan University of Finance and Economics,Changsha 410006)

机构地区：[1]中南大学商学院 [2]湖南财政经济学院

出　　处：《财务与金融》2018年第3期59-62,共4页Accounting and Finance

基　　金：湖南省2017年会计科研课题重点课题"国有企业集团预算管理体系构建与优化研究"(2017HNKJA07)资助

摘　　要：预算指标设计是体现预算导向和实现预算功能的关键环节。围绕规划、控制、战略支持三大预算核心功能,构建预算规划指标、预算考核指标、预算监控指标,清晰厘定三层次预算管理指标体系的逻辑结构,为我国企业集团预算指标体系优化设计提供了新的视角。The design of budget indexes is a key chain in embodying budget orientation and implementing budget functions.Focusing on the three major core functions of planning,control,and strategic support,this paper aims to build budget planning index,budget assessment index,and budget monitoring index,and therefore clearly define the logical structure of the three-level budget management index system,provide a new perspective for the optimization design of enterprise groups＇ budget index system in China.

关 键 词：集团战略 管控模式 预算功能 三层次预算指标 

分 类 号：F230[经济管理—会计学]