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所谓的企业预算管理问题是指在企业制定的战略目标指导下,企业组织人员通过财务的预算制定、执行、操纵、考核与奖励等一系列手段在内的企业经营活动,从而实现全面提高企业效率和经营水平的目的。作为企业的一项战略目标,预算管理是企业管理战略中的最为重要的一项,预算管理的恰当执行不仅可以充分调动企业员工的工作积极性还可以实现企业经营目标的最大化。最为企业现代化管理中重要不可或缺的一部分,是企业实现经营战略目标的重要手段之一。在现代社会的经济活动中,预算管理作为一项重要的机制已经日益深入到企业经营的各个方面。纵然如此,在企业目前的各种组织和预算管理中仍然存在着很大的不足和诸多问题。本文以沈阳远大企业为例,在企业的预算管理问题中还存在着财务预算的观念比较落后、财务制度执行的力度不够以及财务制度制定的方法不科学等等问题。
The so-called problem of enterprise budget management refers to the enterprise’s business activities including the formulation, implementation, manipulation, evaluation and rewards of enterprises through the financial budget under the guidance of the strategic objectives set by the enterprises, so as to realize the overall improvement of the enterprise’s efficiency And the level of business purposes. As a strategic goal of an enterprise, budget management is the most important one in the enterprise management strategy. Proper implementation of budget management can not only fully mobilize the enthusiasm of employees but also maximize their business objectives. One of the most important and indispensable parts in the most modern enterprise management is one of the most important means by which enterprises realize their strategic objectives. In the economic activities of modern society, budget management as an important mechanism has increasingly deepened into all aspects of business operations. Nonetheless, there are still major deficiencies and many problems in the current organization and budget management of enterprises. This article takes Shenyang Yuanda Enterprise as an example. There are still some problems in the enterprise budget management such as the backwardness of the financial budget, the lack of implementation of the financial system and the unscientific method of the financial system.