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基于企业集团框架下的多级法人治理下,预算价值受到日益重视和关注。本文就是针对治理导向观预算中的价值进行剖析,在治理导向观预算的理论、基本关系和基本框架的基础上,主要从不同主体对治理导向观价值取向的行为剖析、多层预算领域中松驰现象的行为剖析、预算执行的业绩考评的行为剖析三个方面进行阐述,旨在为企业集团的发展提供一些建议。
Under the multi-level corporate governance under the framework of an enterprise group, the budgetary value has received increasing attention and attention. Based on the theory, basic relationship and basic framework of the management-oriented concept of budget, this article analyzes the value of the concept of governance-oriented concept mainly from the behavior of different subjects on the value orientation of the governance-oriented concept, Chi behavioral analysis of the behavior of the budget implementation of performance appraisal behavior analysis of three aspects elaborated to provide some suggestions for the development of enterprise groups.