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在我国,随着现代企业制度的进一步完善,全面预算管理作为提升企业管理水平、最大化企业价值的有效工具和手段,被越来越多的企业所接受。然而,我国大多数企业仍处于企业管理制度转变的初级阶段,对于全面预算管理的认知仍然有限,导致未能充分发挥其应有的作用。笔者选取现阶段企业在实行全面预算管理时所遇到的问题进行阐述,探讨可行的解决对策。
In our country, with the further improvement of the modern enterprise system, comprehensive budget management is accepted by more and more enterprises as an effective tool and means to enhance the management level and maximize the enterprise value. However, most of the enterprises in our country are still in the initial stage of the transformation of the enterprise management system, and the awareness of the overall budget management is still limited, resulting in the failure to give full play to its due role. The author selects the problems encountered by enterprises in the implementation of comprehensive budget management at this stage to elaborate on feasible solutions.