267.F企业关联方及其交易相关研究外文原文.docVIP

from 《Harvard Business Review 》Feb85, Vol. 31 Issue 2, p163-174, 12p Budget on the modern enterprise management and control Mark Kohlbeck Abstract：Enterprise-wide budget management is the core content of corporate governance is commonly used by foreign and medium-sized enterprises an effective management model. At present, many companies in England has been recognized that the importance of a comprehensive budget management and to actively explore the conditions of our countrys budget for management. However, most companies budget for the implementation of comprehensive management of the effect is not good system running, there are many of the issues. In the modern economic environment, How to Build a budget for the management of Englands national conditions so as to enhance the management efficiency and cost-effective is the purpose of this article. Keywords: Budget Management Control Perform As early as the 18th century, the United Kingdom and the United States has a budget management. At that time the major is in line with the government departments need to control expenditure. Budget management of foreign enterprises in the application and development began in the early 20th century. The emergence of the standard cost for the implementation of the enterprise budget management provides a reliable basis. June 1921, the United States Congress enacted the Budget and Accounting Act, to further expand the thinking of the impact of budgetary control. The United States in 1922 McKinsey published a famous scholar, budget control of a book, for the first time systematically expounds the scientific issues of budgetary control. From 1923 to 1929 the U.S. launched a study of accountants and engineers to coordinate the climax of the issue of budgetary control. Today, large companies use the U.S. method of budget management is very common, such as General Electric, DuPont, General Motors Corporation have used the method of budget management. As Englands market economy sy