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随着社会主义市场经济的发展,我国传统预算管理机制的弊端日渐凸显,企业集团预算管理模式急需优化,研究如何优化我国企业集团预算管理模式有着重要的现实意义。优化企业集团全面管理模式,可以从预算控制、预算执行、预算考核,同时采用先进的会计管理工具以及超越预算管理的概念进行。
With the development of the socialist market economy, the drawbacks of our country’s traditional budget management mechanism have become increasingly prominent. The budget management mode of the enterprise group urgently needs to be optimized. It is of great practical significance to study how to optimize the budget management mode of the enterprise groups in our country. Optimizing the overall management model of an enterprise group can be done from the perspective of budget control, budget execution, budget assessment, advanced accounting management tools and beyond budget management.