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企业的预算管理作为企业实现内控的一个重要管理手段,在企业的经营管理中发挥着关键作用。在国际社会经济一体化的发展趋势下,企业在经营管理方面面临的挑战也日益增多,只有通过强化预算管理与控制机制,才能在摆脱企业的被动地位,实现管理优化的效果。本文从现代企业预算管理与控制面临的挑战入手,进一步提出现代企业强化预算管理与控制的有效策略。
As an important management method of enterprise internal control, enterprise budget management plays a key role in the operation and management of enterprises. Under the trend of economic globalization in the world, the enterprises are also faced with more and more challenges in operation and management. Only by strengthening budget management and control mechanisms can they get rid of the passive position of enterprises and achieve the effect of management optimization. This article starts with the challenge of modern enterprise budget management and control, and further puts forward an effective strategy of modern enterprise to strengthen budget management and control.