| 以战略为导向的预算管理机制研究 |
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| 引用本文： | 董淼.以战略为导向的预算管理机制研究[J].交通科技与经济,2006,8(5):114-115. |
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| 作者姓名： | 董淼 |
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| 作者单位： | 黑龙江工程学院,哈尔滨,150050 |
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| 摘 要： | 根据企业实际情况，进行战略博弈，指出既要体现出预算目标的激励性、约束性，又要保证预算目标的可实现性、合理性，长短期利益有机结合。规模与效益并重。从全面提升核心竞争力着眼，充分发挥预算管理的决策机制、约束机制、信息机制的三大功能的积极作用及实现的途径。
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| 关 键 词： | 战略导向 预算管理 机制 |
| 文章编号： | 1008-5696-（2006）05-0014-02 |
| 收稿时间： | 2006-01-14 |
| 修稿时间： | 2006年1月14日 |
A study of budget management system based on the strategic direction |
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| DONG Miao.A study of budget management system based on the strategic direction[J].Technology & Economy in Areas of Communications,2006,8(5):114-115. |
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| Authors: | DONG Miao |
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| Abstract: | Combined with the practice of industries, discussion is made on the budget management system based on the strategic direction, especially in guaranteeing not only the activation and binding character but the flexibility and justification of the budget object, and in realizing the management functions of decision making system, binding system and information system. |
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| Keywords: | strategic direction budget management system |
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