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全面预算管理是企业内部控制的一种有效方法,它对明确企业目标、协调部门关系、控制日常活动、评价工作业绩等具有重要的作用,被看成是“使企业的资源获得最佳生产和获利率的一种方法”。我国虽然己有不少企业推行了预算管理,但还没有形成一套完整的预算管理的理论和完善的预算管理体系,对预算管理的研究和实践仍处在不断探索中。在现在金融危机的影响下,企业更加应该注意到全面预算管理的重要性。
Total budget management is an effective way to control the internal control of an enterprise. It plays an important role in defining the goals of the enterprise, coordinating the relations among departments, controlling daily activities, and evaluating the performance of a work. It is considered as “making the resources of an enterprise obtain the best production And a method of profitability ”. Although many enterprises in our country have implemented the budget management, they have not yet formed a complete set of budget management theories and a sound budget management system. The research and practice of budget management are still under continuous exploration. Under the current financial crisis, businesses should pay more attention to the importance of overall budget management.