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随着时代的发展、科学的进步,企业生存与发展离不开科学的管理早已被人们认同,企业预算是管理的重要组成部分,它围绕着企业的战略出发,考虑着影响企业环境的内外部因素,运营科学的方法进行测算,并对其运行进行有效的监督,同时更对其效果加以评价,以此为企业的长期目标服务。但是在实际工作中,企业预算管理距理论要求还相差甚远,因此达不到预期的效果。本文从企业预算的特点说起,浅析下自己对预算管理的肤浅认识,仅供参考。
With the development of the times, the progress of science, the survival and development of enterprises can not be separated from the scientific management has long been recognized, the budget of the enterprise is an important part of management. It is based on the strategy of the enterprise, considering the internal and external factors that affect the business environment Factors, operational science methods to measure and carry out effective monitoring of its operation, but also to evaluate its effectiveness, in order to serve the long-term corporate goals. However, in practical work, the budget management of enterprises still lags far behind the theoretical requirements and therefore fails to achieve the expected results. Starting from the characteristics of corporate budget, this article analyzes its superficial understanding of budget management for reference purposes only.