论文部分内容阅读
随着市场经济的不断发展,企业的经营环境在不断的发生变化,全面预算管理的实施能够实现企业的可持续发展,为企业带来更好的发展。但是,目前很多企业的全面预算管理都存在着预算目标不明确、组织结构不合理、治理结构不科学、预算执行力度低、预算编制不科学、没有完善的绩效考核体系等,这些问题给全面预算管理的实施带来了很大的难题。本文对上述问题进行了深入的分析,并提出了能够加强企业全面预算管理实施的方法。
With the continuous development of the market economy, the business environment of the enterprise is constantly changing. The implementation of the overall budget management can realize the sustainable development of the enterprise and bring about a better development for the enterprise. However, at present, the overall budget management of many enterprises has the problems of unclear budget objectives, irrational organizational structure, unscientific governance structure, low budget implementation, unscientific budget preparation, and incomplete performance appraisal system. These problems give a comprehensive budget The implementation of management has brought a big problem. This article has carried on the thorough analysis to the above-mentioned questions, and put forward the method that can strengthen the enterprise comprehensive budget management implementation.