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全面预算管理作为现代企业实行有效管理的一种重要手段,囊括了企业经营活动的全过程,但企业在实施的过程中还存在诸多问题。本文以集团化市政养护企业为视角,从市政养护企业对全面预算管理的认识、执行、考评等方面分析了其存在的问题,同时也根据其行业特点提出其实行全面预算管理的要求,认为应建立严格的内部控制机制和完善的考评体系,同时通过信息化的支持保证预算目标的实施,由此促进企业长久发展。
As an important means of effective management of modern enterprises, comprehensive budget management includes the whole process of business operations, but there are still many problems in the process of implementation. From the perspective of collectivized municipal maintenance enterprises, this paper analyzes the existing problems of municipal conservation enterprises on the understanding, execution and evaluation of overall budget management. At the same time, it puts forward the requirements of implementing full budget management according to the characteristics of their industries. Establish a strict internal control mechanism and a sound evaluation system, and through the support of information technology to ensure the implementation of budget targets, thus promoting the long-term development of enterprises.