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预算管理是企业管理中增强竞争力的重要手段和方法,并在国企管理中发挥着重要作用。同时,预算管理是目前企业内部控制的管理手段之一,也是现今世界上众多大型企业普遍接受的一种管理方式。加强内部控制的方式需要建立健全预算控制机制,提升预算控制机制在加强内部控制、生产管理和投资费用的投入支出、提高经济效益上发挥着积极的推动作用。本文就以预算控制机制在国企管理中的应用为研究对象,系统的进行研究和探析。
Budget management is an important means and method to enhance competitiveness in business management and plays an important role in the management of state-owned enterprises. At the same time, budget management is one of the management tools of the internal control of enterprises and a commonly accepted management method by many large enterprises in the world at present. The ways to strengthen internal control need to establish and improve the budget control mechanism and enhance the budget control mechanism to play an active role in promoting the input and expenditure of internal control, production management and investment costs, and improving economic efficiency. This article takes the application of budget control mechanism in the management of state-owned enterprises as the research object, systematically carries on the research and the exploration.