全面预算控制

以价值为导向的企业集团全面预算控制模式研究

The Research on Total Budgetary Management Controlling Mode of Enterprise Group with Value for Direction

财务控制方式主要有组织机构控制、人员制度控制、财务风险控制、全面预算控制、统一结算和集中核算控制等。

The ways of financial control are organization control , personnel system control , financial risk control , comprehensive budgetary control , unified settlement and centralized accounting control .

通过对全面预算控制系统的控制原理进行分析，得出全面预算控制系统实际上是一个典型的反馈控制系统。

Through the analysis of control principle of total budget control system , it is educed that total budget control system is actually one of the typical feedback control systems .

本文的研究成果对于有意实施基于作业成本法的全面预算控制系统的企业具有很好的参考价值，可显著地提高企业的内部管理控制水平。

The achievement of this research has a certain reference value for those enterprises which intend to implement the total budget control system based activity-based costing . The management control level can be remarkably improved .

基本结论是：乌江公司的管理控制结构必须由单一刚性的制度控制向柔性的全面预算控制和绩效评价控制、激励控制转变。

The basic conclusion is : The electricity generation business management control structure must control by the rigid system to the flexible as comprehensive budget control and the achievements appraisal control , the motivate control transformation .

为此，笔者提出了现阶段乌江公司应以全面预算控制系统为主，其他三种控制系统辅助并行的管理控制组合，来提高企业的控制效率和效果。

Therefore , The author proposed the present stage to be supposed by the comprehensive budget control system primarily , Other three kind of control system parallel management control combination , To enhances the enterprise the control efficiency and the effect .

介绍本章意在为编制全面预算、控制和考核激励提供理论基础。

The purpose of this chapter is to provide theory base for building the overall budget , controlling , examining and awarding .

因此，需要通过健全集团内部财务管理制度，全面贯彻预算控制制度，下派财务总监，规范集团法人治理结构来推进企业健康运行。

In order to propel the enterprise revolving well , we should carry through internal financial management and budget control rule , assign financial supervisor , and standardize the corporate governance of enterprise group .

其次对发动机厂全面预算管理内部控制现状进行了调研，主要包含以下几点：一是预算编制以JC公司销量作为基础，以产销平衡作为原则。

Posterior , the research of comprehensive budget of the engine factory mainly includes : Budgeting bases on JC company sales , produce and sale balance as a principle .

全面预算管理就是控制和评估的核心。

The overall budgetary management is the core of the control and evaluation .

全面预算管理重在控制

The Nuclear of Comprehensive Budget Management : Control

实现高校全面预算管理和控制，通过网络财务系统的建设，实现以预算管理为核心的财务集中管理；

To make overall budget management and control and establish a centralized system around finance within intranet systems ;

浅谈高校全面预算的管理与控制论高等学校预算管理

A Tentative Discussion on the Management and Control of Overall Budget in Higher College

本文认为流动性管理是一个综合的研究领域，涉及到财务管理的各个方面，包括筹资管理、投资管理、营运资本策略、全面预算制度以及内部控制制度。

Enterprises liquidity management relates to almost every field of financial management , including funding management , investing management , working capital management , capital structure , complete budgetary control and internal control system .

全面预算管理又称全面预算控制，其作为企业实施战略目标最有效的管控工具广泛应用于现代企业管理的方方面面。

Comprehensive budget management , say again , its overall budget control as enterprise implementation of strategic target the most effective control tools are widely used in all aspects of modern enterprise management .

通过全面预算管理对企业好处的分析及在执行中应注意的问题，旨在告诫人们全面预算管理具有全面控制和约束力，是一种管理制度和控制方略，更是一种管理理念。

By analysis of complete budget management good for enterprise and the problems needing attention during carrying out , aims at telling people that the complete budget management possesses complete control and restrictive force , is a management system , a control strategy and is also a management theoretical sense .

接着从全面预算管理制度的建立、全面预算管理模式的选择、全面预算管理流程的构建、全面预算的编制、控制及考核等方面提出了有效实施全面预算管理的具体措施。

Afterwards , this paper raises practical measures of actualizing budget management from aspects of establishment of overall budget management , pattern selection , process construction , budget workout , budget control , and budget evaluation , etc.