预算激励

四是项目绩效预算激励问题。

Fourth , the budget project performance incentive problems .

基于传统预算激励机制的缺陷，欧洲一些学者率先提出“超越预算”的理念。

Based on the deficiency of the traditional budgeting incentive mechanism , some European scholars has proposed the idea of " Beyond budgeting " firstly .

现有的预算激励方案中，真实导向型的激励计划的计算颇为复杂，而且该方法将预算中的讨价还价完全是视为一种不利因素而试图消除。

In the existing incentive scheme , the truth-inducing pay scheme is complex of calculation , regard bargaining which take place in budgeting process as adverse factor and try to get rid of it .

A酒店集团的这些问题导致预算的激励效果在一定程度上打了折扣，使得预算不能达到预期的目标甚至失效。

Le A Hotel group these budget incentive effects lead to a certain extent discount , the budget has not achieved the expected goals and even failure .

高档饭店预算管理目标激励研究

Goal Incentive Study on Budgeting Management of High-level Hotel

从考核的原则与程序、预算考评的激励措施、预算考评的层次及内容以及考核指标的确定，阐述了集团全面预算管理考核和激励体系的改进。

From the examination of the principles and procedures , budget evaluation of incentive measures , the budget level of appraisal and evaluation indicators as well as the determination of the Group on the examination and the overall budget management system to improve incentives .

文章主要特点体现在追求以结果导向的模式中，始终将过程管理的因素考虑在内，提出将绩效预算成本控制、预算激励作为文章核心内容。

Main features of the article embodied in the pursuit of " results oriented " mode , always taking into account the factors of process management , cost control performance budget proposed budget incentives as the core content of the article .

因此，根据集团公司的管理特点对预算松弛现象进行研究，确定合理的预算基数，建立公平高效的预算考核和激励机制，具有重要的研究意义。

Therefore , there is important significance to study budgetary slack , determine an accurate budget base and establish a rational budget evaluation and incentive mechanism according to the management features of large group companies .

此全面预算管理体系以预算组织为核心，预算目标制定、预算编制、预算执行与控制、预算评价与激励机制四大部分首位相接，实现全面预算管理与企业战略的有效对接，最终落实企业战略。

The budget organization is the core , around which the budget goal setting , budgeting , implementation and control , evaluation and incentive mechanism constitute the first phase so as to achieve the effective docking of budget management and enterprise strategy and implement enterprise strategy effectively .