论文部分内容阅读
随着我国社会经济的飞速发展,市场经济也朝着完善的趋势发展,中国企业已经将预算管理当作基本管理机制。预算管理作为一种综合性管理机制,具备较高的部门协调能力,是当前企业内部管理不可或缺的一部分。全面预算管理主要包括了业务活动中全部流程预算管理作为企业财务管理的重要内容,其管理水平对企业健康稳定发展具有非常重要的意义。但是,很多企业在预算管理工作落实的过程中,没有获取理想的效果,主要是由于人们在实际过程中存在一定失误认识。本文以A企业为典型案例,从企业内部运行方式的角度,在分析企业预算管理的主要流程基础上,分析A企业预算管理存在的主要问题,主要包括:预算管理编制中存在预算松弛问题、预算管理过程中缺乏信息沟通及科学规范、预算执行控制力度不强、预算管理绩效评价未完全落到实处;并针对性的提出采用科学的预算编制方法优化预算编制、建立内容全面、反映及时的信息体系、加强预算的执行力度、完善预算管理绩效评价体系等对策措施。以期为企业提高预算管理提供有价值的借鉴。
With the rapid development of social economy in our country, the market economy is also developing towards a perfect trend. Chinese enterprises have already taken budget management as the basic management mechanism. As a comprehensive management mechanism, budget management has high departmental coordination ability and is an indispensable part of the current internal management of enterprises. Total budget management includes all process budget management in business activities as an important part of corporate financial management, and its management level is of great significance to the healthy and stable development of the enterprise. However, many enterprises failed to achieve the desired results in the implementation of budget management, mainly due to the fact that people have some mistakes in the actual process. Based on the analysis of the main process of enterprise budget management, this paper analyzes the main problems of enterprise A budget management from the perspective of the internal operation mode of the enterprise, including the following problems: budget slack in the budget management system, budget The lack of information communication and scientific norms in the management process, the weak implementation of the budget execution control, the budget management performance evaluation are not fully implemented; and targeted the use of scientific budget preparation method to optimize the budget preparation, the establishment of comprehensive, timely information System, strengthen the implementation of the budget, improve the budget management performance evaluation system and other countermeasures. In order to improve the budget management for enterprises to provide valuable reference.