| 控制环境对预算控制系统的影响 |
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| 引用本文： | 张先治,翟月雷.控制环境对预算控制系统的影响[J].重庆工商大学学报(自然科学版),2010(11). |
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| 作者姓名： | 张先治 翟月雷 |
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| 作者单位： | 东北财经大学内部控制与风险管理研究中心; |
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| 基金项目： | 辽宁省教育厅重点实验室项目(2009S033) |
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| 摘 要： | 企业的预算控制系统与控制环境紧密相关,随着企业的控制环境变化而变化。传统预算控制系统由于缺乏对控制环境的考虑而产生各种弊端。基于此,以控制环境为切入点,以权变观、系统观和整合观为原则构建了基于环境的预算控制系统。在此基础上,对预算控制系统中的预算松弛、预算控制变量选择、预算控制紧度选择及预算评价和激励等关键环节进行改进,从而提高预算控制系统与控制环境的适应性,充分发挥预算控制系统的功能。
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| 关 键 词： | 控制环境 系统观 整合观 预算控制系统 |
Study on the Effect of Control Environment on Budget Control Systems |
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| ZHANG Xian-zhi,ZHAI Yue-lei.Study on the Effect of Control Environment on Budget Control Systems[J].Journal of Chongqing Technology and Business University:Natural Science Edition,2010(11). |
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| Authors: | ZHANG Xian-zhi ZHAI Yue-lei |
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| Institution: | ZHANG Xian-zhi,ZHAI Yue-lei(Research Center of Internal Control , Risk Management,Dongbei University of Finance , Economics,Dalian 116025,China) |
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| Abstract: | A budget control system is more closely related to environment and must be reconstructed by the change of environment.The traditional budget control system has produced some limitations owing to not being adapted to environment.This paper is aimed to construct budget control systems from a perspective of environment as well as a principle of contingency,systems and integration.Furthermore,in order to make budget control systems is more adapted to environment,this paper makes an improvement in such areas as ... |
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| Keywords: | control environment system integration budget control system |
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