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全面预算管理是现代企业成熟与发展的重要表现,是企业内部控制管理的一个重要方法。全面预算管理对提高企业管理水平,实现企业经营管理目标和经营管理效益的最大化,促进企业发展壮大具有重要的意义。本文从全面预算管理的基本含义及其特点着手,对企业在实施全面预算管理过程中存在的一些不足加以分析,并指出其根结所在,然后提出一些解决措施,以使企业的全面预算管理得到深化。
Overall budget management is an important manifestation of the maturity and development of modern enterprises and is an important method of internal control and management of enterprises. Total budget management to improve business management, business management objectives and management to maximize the benefits and promote the development and growth of enterprises is of great significance. This article starts with the basic meaning and characteristics of total budget management, analyzes some existing problems in the process of implementing total budget management, and points out its root cause, and then puts forward some solutions to make the enterprise’s overall budget management get deepen.