论文部分内容阅读
从《财政部关于全面推进管理会计体系建设的指导意见》发布以来,管理会计的热度越来越大,管理会计对企业价值提升做的贡献也越发突出。当前环境下,随着竞争的加剧,经济转型升级,许多企业面临着更大的竞争压力。当前企业必须要顺应时势,运用管理会计这项强有力的工具,形成独具企业特色的预算管理体系。本文主要阐述“全面预算管理”对企业的重要作用,分析企业进行预算管理所需要的条件,并引用具体实例进行论证。
Since the issuance of the “Guiding Opinions of the Ministry of Finance on Promoting the Construction of a Management Accounting System”, management accounting has become increasingly hot and the contribution of management accounting to the enhancement of corporate value has become more prominent. In the current environment, with the intensified competition and the economic restructuring and upgrading, many enterprises are facing more competitive pressures. The current enterprises must adapt to the current situation, the use of management accounting this powerful tool to form a unique corporate budget management system. This article mainly expounds the important role of “Total Budget Management” to the enterprise, analyzes the necessary conditions for the enterprise to carry out the budget management, and cites the concrete examples to demonstrate.