摘要
目前各界对企业实行财务预算管理的技术和方法都进行了较深入系统的研究,但是对于企业预算编制过程中的重要因素——人的行为却探讨较少。在分析了企业财务预算编制这个博弈活动的形式、内容的前提下,说明在企业财务预算编制博弈均衡条件下将产生效用最大化的管理效果,并对企业如何在实际经营管理活动中最大可能地求得企业财务预算编制的博弈均衡进行了对策研究。
Based on the fact that the corporate financial budget management, an effective financial management system in modern corporations, has received systemic investigation as far as its technique and method is concerned, but the human behavior as an important factor has been neglected, the present paper analyzes the form and content of the game of corporate financial budget management, points out that the maximum managerial effect should be created under the balanced condition of corporate financial budget generation, and proposes measures that should be taken to gain a maximum balance of corporate financial budget generation in the actual managerial activities.
出处
《兰州大学学报（社会科学版）》
CSSCI
北大核心
2004年第3期111-116,共6页
Journal of Lanzhou University（Social Sciences）
关键词
财务管理
预算编制
博弈
financial management
budget generation
game
