全员参与的全面预算管理理论-研究.pdfVIP

Abstract Research on the Overall Budget Management on the Basis of All Staff Participation Abstract There is a saying that, “Things will be done well, only when they are well prepared.” In the recent years, with the improving of socialist market economy, it is essential for companies to set up scientific, effective management model, in order to survive in the fierce market with strong competitiveness. Here, the comprehensive budget management is a modern systematic, strategic, human-oriented managing form. By effectively integrating the managing structure, traffic flow, cash flow, information flow and human resource flow in the company, definite and moderately decentralizing and authorizing, and the target-oriented motivating, to achieve the aims of rational resource allocation, effective strategy implementation, consistent manage improvement and the steady value increase of the enterprises. Theories and practices prove that by effective internal communication and the prediction, coordination and control of budget management, the comprehensive budget management enables the company to have a more definite budget goal, higher managing efficiency, better developing quality, and better resource allocation, which can carry out the targets of a company. It is not an innovation of company’s financial management, but also a reform in the whole management of the company. At present, such a model is adopted by many enterprises but it fails to meet the expectation. People focus more on the technique terms to find the reasons while ignoring the most important factor—human resource. Traditional budget fails to see the importance of human resou