1、认为预算的目标就是控制成本和费用,预算越细越好,控制越严越好,预算管理往往成了片面的、狭隘的控制手段。由于公司上下存在这一标误区,预算编制中就会出现“预算松弛”的现象;预算审核就变成了信息不对称条件下各方斗智斗勇的博弈过程;预算执行环节执行单位会把所有安排的钱花光吃净,因为本年的执行结果将是来年预算的基础,财务部门也是痛苦不堪,因为“严格控制成本费用”的主要职责落在了财务部门的头上,财务部门充当了“干毛巾拧出水”的不恰当角色;预算分析环节预算完成率成了自欺欺人的数字游戏;预算考核环节则成了“为撒谎者买单”,反过来强化了预算松弛倾向。 三是万能论。认为全面预算管理解决企业的一切管理问题,将预算管
2、理神化,取代了其他基本的管理职能,企业的经营就是年初制订预算、年中执行预算、年底总结预算,将主要精力集中在经营目标制订和执行上,导致企业管理走入歧途。四是目标迷失。企业认识到了全面预算管理的有效作用,并把是否实施全面预算管理作为衡量企业管理水平高低的一个标准,但对预算到底应是什么样子,如何安排和实施预算,尚缺乏深刻的理解,只是将预算管理作为管理制度的组成部分去填补制度空白,没有将预算管理作为实施企业发展战略的具体手段。二、企业预算管理目标的界定 财政部2002年印发的企业国有资本与财务管理暂行办法中提出,“预算管理是利用预算对企业内部各部门、各单位的各种财务及非财务资源进行分配、考核、控制,以
3、便有效地组织和协调企业的生产经营活动,完成既定的经营目标。”财政部”2006年在修订的企业财务通则中提出,“按照实现企业价值最大化等财务目标的要求,对资金筹集、资产营运、成本控制、收益分配、重组清算等财务活动,实施全面预算管理。”财政部2008年印发的企业内部控制基本规范及其应用指引提出预算是企业结合整体目标及资源调配能力,经过合理预测、综合计算和全面平衡,对当年或者超过一个年度的生产经营和财务事项进行相关额度、经费的计划和安排的过程。国资委2007年印发的中央企业财务预算管理暂行办法提出“财务预算是指企业在预测和决策的基础上,围绕战略规划,对预算年度内企业各类经济资源和经营行为合理预计、测算
4、并进行财务控制和监督的活动。” 综上所述,企业预算是围绕企业战略目标、价值最大化、资源分配、经营安排等内容。虽然在一定程度上涉及了企业预算管理的目标,但在总体上并未对预算管理的目标有一个科学的界定,也没有从权威的角度对预算管理目标内涵进行分析。三、企业预算管理的核心目标笔者认为预算管理实质是管理职能的一部分,核心在于对企业未来的行动进行事先安排和计划,对企业内部各部门、单位的各种资源进行分配、考核和控制,以使企业按照既定目标行事,从而有效实现企业发展战略。笔者认为企业全面预算管理应实现三个“核心目标”。 一是落实企业战略。企业高层管理者主要的责任之一,就是确定企业的发展方向和企业发展目标,同时
5、选择何种战略去实现目标。战略一旦制订,必须通过预算来实施。全面预算能够细化公司战略规划和年度经营计划,它是对公司整体经营活动一系列量化的计划安排。企业战略的落实可以由两个层面来实施。一是中长期战略预算。中长期战略预算是一种相对比较“粗”的预算,它传达一种信息,该战略方案“大概”需要多少资源才可以实现。二是年度预算。年度预算是具体将战略目标、战略规划进行年度的分解、细化和数字化。它相对准确的告知管理者,未来的某段时间内,某个部门、某个项目需要现金多少、投资多少、多少人力、什么样的人才、什么设备等。 二是优化配置资源。资源是一个组织的资产,包括财务资源、物资资源、人力资源、无形资产等。企业内部资源
6、是有限的,有限的资源需要按照一定的逻辑进行必要的配置和控制,企业高层管理者必须慎重的权衡现有和将来可以调配的资源,并决定不同的部门可以使用的资源种类和资源数量的多少,这一资源配置的过程就是预算。通过预算,企业资源的优化配置数字化和固化下来,具有一定的严肃性。预算管理使企业内部各部门、各环节能够统筹规划,协调行动,通过有效地聚集各项经济资源,使之形成一种强有力的、有序的集合力,最终保障企业战略目标的实现。 三是提升价值创造能力。企业管理的目标是追求企业价值最大化,而企业价值的表现包括经济增加值、股权价值、企业内在价值、智力资本等。全面预算作为一种现代的管理手段,其目标也应是提升企业的价值创造能力
7、,促进企业价值最大化。在具体实施上,应该采取最优的财务政策,充分发挥现有资源潜力,实现对收入、成本、效益、风险的集约调控,在企业长期稳定发展的基础上,在企业价值增长中满足各方利益关系,不断增加企业财富,使企业总价值达到最大化。预算管理与企业多个利益集团有关,预算管理目标是这些利益集团共同作用和相互妥协的结果。在一定时期和一定环境下,某一利益集团可能会起主导作用。但从长期发展来看,不能将预算管理的目标集中于某一集团的利益,而应满足整个利益集团的利润,即不断提升价值创造能力。嗯嗯啊原文: The enterprise comprehensive budget management objectiv
8、es At present, the theory and practice of the mainstream view, to develop realistic budget and strict implementation of enterprises is the important guarantee for the road to success but in overall budget management practice, many enterprises have to budget and budget, budget cost control and one-si
9、ded understanding. How to scientifically define the enterprise budget management budget target, for the return of true colours, to better carry out the implementation of the budget is very important.一,enterprise comprehensive budget management target at present the main errors 1. Prediction theory.
10、Think that the budget is prediction, in the preparation of the budget to spend a lot of energy, collect a lot of historical data, the establishment of various models, and strive to accurate prediction, but the budget often put it away unheeded, however, no control, the final budget into castles in t
11、he air. 2. The control theory. Think that the budget is the goal of cost control and cost budget control, the more detailed the better, more Yan Yue, budget management often become one-sided, narrow control means. Because the company up and down the presence of this standard error, budgeting can app
12、ear the budgetary slack phenomenon; the budget audit becomes under the condition of information asymmetry the wits of the game process of budget execution; execution unit will put all link arrangement money eat completely, because this year to carry out the result will be next year budget foundation
13、, financial department is suffering, because the strictly control the cost expenses main responsibility falls to the finance department head, financial department as a dry towel. the inappropriate roles; budget analysis link budget completion rate to deceive oneself and others digital games; budget
14、assessment as a liar, pay in turn strengthened budget relaxation tendency. 3. The universal theory. Think of comprehensive budget management in enterprise management to solve all problems, budgetary management deified, replacing other basic management functions, business is set at the beginning of b
15、udget, budget execution, year end summary budget, will mainly focus on the management goal formulation and implementation of enterprise management, led astray. Four is the goal of the lost. Enterprises realize the comprehensive budget management and effective action, and whether the implementation o
16、f a comprehensive budget management as a measure of the enterprise management level in a standard, but the budget should really is what appearance, how to arrange and implement a budget, lack of deep understanding, but budget management as a management system components to fill the system of blank,
17、no budget management as the implementation of enterprise development strategy of.二, enterprise budget management goals defined The Ministry of Finance in 2002 issued company is state-owned capital and financial management Interim Measures in put forward, the budget management is the use of budget of
18、 enterprise interior various departments, units of all kinds of financial and non-financial resources allocation, assessment, control, so as to effectively organize and coordinate the production and operating activities of enterprises, the completion of the established management goal. The Ministry
19、of finance in 2006 on the revision of the enterprise financial rules to imize the value of enterprises financial goal, for fund raising, capital operation, cost control, profit distribution, reorganization and settlement and other financial activities, the implementation of a comprehensive budget ma
20、nagement. The Ministry of Finance on 2008 issued the basic standard for enterprise internal control and its application to guide proposed budget is an enterprise with the overall objectives and resources allocation ability, after a reasonable forecast, comprehensive calculation and comprehensive bal
21、ance, on the same or more than one of the years production and operation and financial matters relevant amount, funding plan and arrangement of the process. National endowment appoint issued in 2007 of the central enterprises financial budget management Interim Measures put forward financial budget
22、is refers to the enterprise on the basis of forecast and decision-making, around the strategy planning, enterprise within the budgetary year all economic resources and management behavior reasonably expected to calculate, and financial control and supervision activities. To sum up, the business budg
23、et is around the strategic goal of the enterprise, value imization, resource allocation, operation arrangement etcAlthough to some extent relates to enterprise budget management goals, but in general not to budget management target has a scientific definition, nor from authoritative perspective on b
24、udget management goal connotation analysis.三, the core target of enterprise budget management The author thinks that the essence of budget management is a part of administrative function, the core is the enterprise future actions are arranged beforehand and plan, to the enterprise interior various d
25、epartments, units of various kinds of resources allocation, assessment and control, in order to make the enterprise established in accordance with the target act, thereby effectively realizes the enterprise development strategy. The author thinks the enterprise comprehensive budget management should
26、 realize three core target. 1. Implement the strategy of enterprise. Senior managers of enterprises the main obligation, is to determine the direction of the development of enterprises and enterprise development goals, while the choice of strategies to achieve goals. Once the strategy formulation, m
27、ust pass a budget to carry out. Comprehensive budget can refine the company strategic planning and annual business plan, it is the companys overall business activities of a series of quantification schedule. Enterprise strategy implementation can be composed of two levels to implement. Is a long-ter
28、m strategic budget. Medium and long term strategic budget is a relatively coarse budget, it sends a message, the strategy of probably the resources necessary to realize. Two is the annual budget. The annual budget is the specific strategic objectives, strategic planning for the annual decomposition,
29、 fineAnd digitization. It is relatively accurate information management, the future within a certain period of time, a department, a number of projects need cash, investment much, much human, what kind of person, what equipment. 2. Optimize the allocation of resources. Resource is an organizations a
30、ssets, including financial resources, material resources, human resources, intangible assets and other. Enterprise internal resource is limited, the limited resources in a logically necessary distribution and control, corporate executives must be carefully weighed the existing and future can allocat
31、e resources, and decides the different departments may use resources and resource quantity, this resource allocation is the process of budget. Adoption of the budget, enterprise resource optimization configuration of digital and setting down, have a certain level of seriousness. Budget management of the enterprise interior various departments, each link to co-ordinate the planning, coordination action, through efficient aggregation of the economic resources, so as to form a powerful, ordered sets, the ultimate guarantee of enterprise strategic target realization.
