摘要
本文以中原石油勘探局 1994- 1998年预算管理的案例为基础 ,采用现场研究的方法 ②,概括出集团公司管理的资金预算整合模式和全面预算整合模式 ,并认为每一种模式都是一个由若干阶段或要素组成、可运行、可操作的管理控制系统 ,为我国其他集团公司实现整合提供了可资效法的蓝本。其次 ,本文从技术、组织、行为和环境四个维度描述了集团公司预算管理系统的特征 ,从历史和现状、理论和实务等方面阐述了我国集团公司推行预算管理的重大意义。第三 ,本文阐明预算管理蕴含着“权力共享的分权”这一哲学思想 ,通过预算管理才能达到“分散权责、集中控制”
The paper, on the results of field research on the budgeting management experiences during the period of 1994-1998 of Zhongyuan Petroleum Exploration Bureau, develops two models for corporation integration: cash budget-based and comprehensive budget-based, either of which is a workable, operable and effective management control system with defined elements. Secondly, descriptions of budgeting management system are given from technical, organizational, behavioral and contextual dimensions and the significance to transplant those models into other Chinese corporations are discussed in reference to American enterprise history and Chinese enterprise statusquo, economic theories and management practice. Finally, it is demonstrated that budgeting management system implicates a kind of philosophy, that is, 'power-dividing under power-sharing' in general and 'centralized control with decentralized responsibility' in particular.
出处
《会计研究》
CSSCI
北大核心
2001年第8期32-42,共11页
Accounting Research
基金
财政部 1999重点会计科研课题
"管理会计应用与发展典型案例研究"的阶段性成果
项目批准文号为 99KJA0 3 0
