本文是美国代考、留学生代写代写作业：有效预算控制的利与弊，主要讲述有效的预算控制机制的相关内容，并且对使用上述系统或外部系统的利弊进行分析。
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本文将探讨有效的预算控制机制所需要的内容，并试图评估在一个由下级管理层作为任务级别控制的分散系统上使用上述系统或外部系统的优缺点。国际银行业的实证研究表明，管理者的自主性过多不仅会导致有关部门的灾难，而且会导致整个组织的灾难。相反，世界银行和国际货币基金组织的贷款实行国家预算的作用将批判突出集中和控制预算控制管理的潜在缺陷。
有效的预算控制
不论情况或工作场所，为了有效，预算控制系统至关重要：
收到和支出的款项
确保本组织的财务政策得到遵守
确保金钱不会浪费
协助经理管理和发展部门或部门
This paper will look at what is required of an effective budgetary control mechanism and try to assess the advantages and disadvantages of using a system imposed from above,or externally,over a decentralized system controlled by lower level management as task level.Using an empirical case study from the international banking sector,it will be shown that too much managerial autonomy can lead to disaster not just for the manager concerned but also for the whole organization.In contrast the role of the World Bank and International Monetary Fund in imposing nation-state loan budgets will be critiqued to highlight the potential flaws of centralizing and dominating budget control management.
Effective budgetary control
Henderson(2003)notes that regardless of the situation or workplace,in order to be effective it is crucial that budgetary control systems:
Account for money received and spent
Make sure that the organization's financial policies are adhered to
Ensure that money is not wasted
Assist managers to run,and develop,services or departments
These controls have developed from the need to account for large sums of money but are equally applicable to any budgetary situation.However,from a managerial perspective they have often been criticised for being insensitive and restrictive at the lower levels of management.As the number of stakeholders increases so does the need to be fully accountable and therefore more controls are also needed.This is particularly noticeable in the public sector National Health Service.Here lower level management are extremely subservient to imposed and tight budgeting restrictions from a distantly senior level.This is arguably a result of the need to satisfy a multitude of stakeholder interests and a concern that empowering lower management with the autonomy to control their own budgets would fail to include the number of interested parties from politicians to doctors and patients.With organisations as complex as the NHS whether public or private sector–It is safer and easier to plan and control from above using imposed budget control methods.
