论文部分内容阅读
预算管理是企业对未来经营规划的总体安排,是一项重要的管理工具,能帮助管理者进行规划、控制和业绩评价。推行全面预算管理是发达国家成功企业多年积累的经验之一,对企业建立现代企业制度,提高管理水平,增强竞争力有着十分重要的意义。但企业在实施全面预算管理过程中,由于对预算管理理解的片面性以及缺乏处理实务的经验,致使在全面预算管理的实施中存在不少的问题。
Budget management is the overall arrangement of business planning for the future and is an important management tool to help managers to carry out planning, control and performance evaluation. The implementation of comprehensive budget management is one of the experiences accumulated by successful enterprises in developed countries for many years and is of great significance to enterprises in establishing a modern enterprise system, improving their management level and enhancing their competitiveness. However, in the process of implementing overall budget management, due to the unilateral understanding of budget management and the lack of experience in handling practices, many problems exist in the implementation of total budget management.