| 集团企业预算管理的准确性研究 |
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| 引用本文： | 童莉莉,吴万盛,孙志亮.集团企业预算管理的准确性研究[J].安徽农业科学,2006,34(16):4105-4105,4118. |
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| 作者姓名： | 童莉莉 吴万盛 孙志亮 |
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| 作者单位： | 1. 西北农林科技大学经济管理学院,陕西,杨凌,712100
2. 莱阳农学院经济管理学院,山东,青岛,266109 |
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| 摘 要： | 从预算准确性的根源着手,分析预算不准确对企业产生的不良影响,并从激励与约束2个方面提出解决预算准确性问题的对策。
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| 关 键 词： | 集团企业 预算准确性 委托—代理关系 激励 约束 |
| 文章编号： | 0517-6611（2006）16-4105-01 |
| 收稿时间： | 2006-03-24 |
| 修稿时间： | 2006-03-24 |
Research on the Accuracy of Budget Management in Group Enterprise |
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| TONG Li-li et al.Research on the Accuracy of Budget Management in Group Enterprise[J].Journal of Anhui Agricultural Sciences,2006,34(16):4105-4105,4118. |
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| Authors: | TONG Li-li |
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| Abstract: | In order to strengthen the effectiveness of decentralized management, the group enterprise achieve its management objectives through budget making, controlling and evaluating.However,inaccurate budget will not only distort the resources distribution but also influence the strategic development of the group. Therefore,seek the adverse impact of inaccurate budget was analyzed and the solution to budget accuracy from the aspects of encouragement and restraint was proposed. |
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| Keywords: | Group enterprise Budget accuracy Trust-agent relation Encouragement Restraint |
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