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目前我国大多数企业编制全面预算主要采用从上到下,从下到上,上下结合的方法,这种模式下全员参与预算制定,在企业创造了一个民主和谐的环境,激发了员工执行预算的自觉性。但是,在这种制定模式下信息不对称的存在以及“逆向选择”现象的产生大大降低了预算编制的效率,进而影响了最终的激励与考评的效果。为了更好的发挥全面预算管理的作用,必须采取一定的措施以降低信息不对称带来的负面效应。本文在“联合确定基数法”的基础上提出一点补充,从而更有效的提高全面预算编制的效率。
At present, most enterprises in our country mainly adopt the method of top-down, bottom-up and down-top combination in the preparation of the overall budget. In this mode, full participation in the budget formulation creates a democratic and harmonious environment in the enterprise and stimulates the staff to implement the budget Consciousness. However, the existence of asymmetric information and the phenomenon of “adverse selection” under this mode of development greatly reduce the efficiency of the budget preparation, thus affecting the ultimate incentive and evaluation results. In order to give full play to the role of overall budget management, certain measures must be taken to reduce the negative effect of asymmetric information. Based on the “Joint Determination of Cardinality Law”, this article provides some supplements to improve the efficiency of the overall budget formulation more effectively.