我国集团企业实行全面预算管理的进展、问题和对策.pdfVIP

Abstract In September 2002，the State Economic and Trade Commission issued”state—run large and medium-sized enterprises set up modem enterprise system and strengthen basic norm of management(try)”，proposing clearly that enterprises should set up a budget for the management system in an all—round way；In April 2001，the Ministry of Finance issued”enterprise state-run capital and temporary means of financial administration”，requiring enterprises to implement the management system of financial budget；In April of 2002，the Ministry of Finance issued”the instruction on implementing management for financial budget in enterprises”，proposing enterprises should implement the overNl budgeting management system including financial budget further．Administrative issue of rules like these indicates that the overall budget management system，a scientific management idea，has already been acknowledged extensively in our coun田and has entered the standardizing and implementing stage． The modem management theory suggests three major functions of management： Planning，Controlling and Decision·making．Traditional business administration lays particular emphasis on analysis and summarizationafterwards，utilizing the past experiences as the guidance of the future．But under the 21st century new economic environment，economic cycle shortens greatly,market changes rapidly．Because of the uncertainty,the past experiences were no longer the range pole and indicator of the future．The planning and prediction functions of management become more and more important under the new economic environment．MPC(manage，plan，contr01)become the key task of business administration and the overall budgeting system is all important means in realizing the idea of MPC．In the developed countries of market economy, overaU budgeting system is a most widely used procedure in enterprise management and serves a very important role to the development of enterprises．A lot of conglomerates in our country which have been affected by c