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科学、有效的全面预算管理是提升企业综合竞争力与经营管理水平的基础前提,是现代化企业制度完善实施的必要保证,同时也是正确指引企业各项经营管理秩序化开展的有力工具。目前在全球经济化的发展趋势之下,几乎所有大型企业均在广泛实行全面预算管理体制,并将其作为业绩评价的科学依据,令全面预算管理基础理论与实践方式得以充分完善与创新发展。然而,我国企业在运用全面预算管理指导实践工作中却依然存在许多不良问题。基于这一现状,笔者深入分析了引发不良现象的根源所在,并制定了切实可行的应对策略,对提升企业经营管理效益与社会效益,增强行业竞争力,令其在激烈的市场竞争中站稳脚跟,实现可持续的全面发展有重要的实践意义。
Scientific and effective overall budget management is the basic prerequisite to enhance the comprehensive competitiveness and management level of an enterprise. It is a necessary guarantee for the perfect implementation of the modern enterprise system and a powerful tool for correctly guiding the orderly operation of various enterprises. At present, under the trend of global economic development, almost all large-scale enterprises are implementing a comprehensive budget management system extensively and using them as the scientific basis for performance evaluation so that the basic theory and practice of overall budget management can be fully improved and innovated. However, there are still many negative problems in the practice of our country’s enterprises in using the overall budget management guidance. Based on this situation, the author deeply analyzes the root causes of the unhealthy phenomena and formulates practical countermeasures to enhance the efficiency and social benefits of business management, enhance the competitiveness of the industry and make it stand firm in the fierce market competition It is of important practical significance to realize the all-round and sustainable development of our heels.