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对公司来说,公司预算的重要性不言而喻,其在“统筹企业管理、优化资源配置、提高运营效率”方面发挥了重要作用。好的预算会促进公司持续、快速、健康发展。这里的所谓好的预算不仅包括预算的编制要客观,真实,先进,全面,分级有组织进行,更关键的是公司预算的执行。而目前的现实情况较多的是在执行环节出现问题,导致预算检查流于形式,预算外临时调整太多而失控,最终失去了预算的严肃性,影响了公司的可持续性发展。笔者自国有上市公司从事预算管理多年,现从企业的角度谈谈应该怎样做能更好的提高公司预算的执行力。
For companies, the importance of a company’s budget is self-evident. It plays an important role in “coordinating business management, optimizing resource allocation, and improving operational efficiency.” Good budget will promote the company sustained, rapid and healthy development. The so-called good budget here includes not only the preparation of the budget to be objective, true, advanced, comprehensive, hierarchical and organized, the more crucial is the implementation of the company’s budget. However, the current reality is that more problems occur in the implementation process, leading to the flow of budget check-ups and the temporary adjustment of extra-budgetary loans so that they are out of control. Eventually, the budget has lost its seriousness and the sustainable development of the Company has been affected. The author from the state-owned listed companies engaged in budget management for many years, now from the business point of view should be what should be done to better improve the execution of the company’s budget.