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作为现代管理体系重要内容的预算管理在促进企业进一步健全企业内部约束机制,改变目前企业管理不够规范的现状,不断提高企业管理水平,促进企业经营目标的完成,等众多方面都有重要作用;并且强化全面预算管理也是企业应对挑战,劳动效率低下的重要手段。基于此,论文在对预算管理内涵以及模式进行论述以后,主要研究和探讨Q公司预算管理在编制、执行和保障方面所具体开展的情况。
As an important part of the modern management system, budget management plays an important role in many aspects such as promoting enterprises to further improve the internal restraint mechanism of enterprises, changing the current situation of inadequate standardization of enterprise management, continuously improving the management level of enterprises, and promoting the completion of business objectives. Strengthening comprehensive budget management is also an important means for enterprises to deal with challenges and low labor efficiency. Based on this, after discussing the connotation and mode of budget management, the dissertation mainly studies and discusses how Q company’s budget management is carried out in terms of compilation, execution and guarantee.