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目前,国内外关于全面预算管理理论和方法研究正方兴未艾,而我国的市场经济体制还没有完全建立起来,法人治理结构还不健全,全面预算管理还处于逐步探索的过程。文章首先提出了我国企业集团预算管理与控制方面的现状以及存在的问题,然后分析了这些问题产生的原因,最后针对我国企业集团的特点提出了实行企业预算管理与控制的对策。
At present, the research on the theories and methods of total budget management both at home and abroad is in the ascendant. However, the market economy system of our country has not been established yet. The corporate governance structure is still not perfect, and the comprehensive budget management is still in the process of exploration step by step. The article first puts forward the current situation and existing problems in the budget management and control of the enterprise groups in our country, then analyzes the causes of these problems. At last, according to the characteristics of the enterprise groups in our country, this article put forward the countermeasures to implement the enterprise budget management and control.