摘要
国有企业集团有不同于一般企业的产权特征、政治特征和作为一种复杂层级组织产生的组织结构特征,由此导致预算管理中存在比一般企业更严重的预算松弛、责权利关系不明确问题,也产生了预算目标的制定受到行政约束、母公司对子公司的预算缺乏实质性的控制等特殊问题。因此,有必要建立和完善预算管理的动力机制,组建集团内部经理人市场,制定既能体现国家政治要求又能对集团战略提供支持的预算目标,实现对子公司预算管理的实质性控制。
In contrast to common enterprise, property rights, political characteristics and organization structure of State - owned enterprise groups are particular . The particularities cause a series of budgeting problems such as serious budgeting slack problem, severe indeterminate responsibilities right relation problem, the making of budgeting target affected by administration restriction, budgeting control by the parent company to subordinate companies lack of substance, etc. To solve these problems , it is necessary to establish and improve the mechanism of motive power, set up internal manager market, make the budgeting target which can reach the goal of both reflecting political requirements and attending to provide evidence for group strategy and rely on perfecting the budgeting control mechanism to control the budgeting of subsidiary companies.
出处
《财经理论与实践》
CSSCI
北大核心
2006年第2期86-89,共4页
The Theory and Practice of Finance and Economics
基金
财政部重点科研课题<企业集团财务问题研究>(2003KJB021)的研究成果
关键词
国有产权
企业集团
预算管理
State - owned property rights
Enterprise group
Budget
