单纯依据财务报表匡算预算指标或对旧预算指标按企业目标作固定比例调整,强制从上到下执行,并要求全员负责和纳入绩效考核的预算,在现实中形同鸡肋,不做不行,做了也不行。究其原因,在于预算流程不科学、信息不完整、细节不到位和缺乏以人为本。为此,本文探讨提高预算准确度的流程和方法,旨在提升企业预算准确度。 Simply calculate the budget index based on the financial statements or the fixed budget adjustment of the old budget targets according to the enterprise objectives, enforce the implementation from top to bottom, and require the whole staff to be responsible and included in the performance appraisal budget. In reality, Did not do it. The reason is that the budget process is unscientific, the information is incomplete, the details are not in place, and the lack of people-oriented. For this reason, this article explores the processes and methods for improving budget accuracy with the aim of improving the accuracy of corporate budgets.