“凡事预则立,不预则废”。在企业的经营管理活动中,为了确保实现各项目标,推行财务预算管理得到了越来越广泛的认同。由于各个企业的情况千差万别,预算编制人员的水平参差不齐,管理者对财务预算管理的重视程度也高低不同,所以,在实务中不少企业反映推行财务预算管理较难,即使强行实施,作用也不大。 “Forewarned is forearmed, without prejudging the waste”. In the business management activities of enterprises, in order to ensure the achievement of various objectives, the implementation of financial budget management has been more and more widely accepted. As the situation of each enterprise varies greatly, the level of budgeting staff is uneven and managers pay more attention to the management of financial budgets. Therefore, in practice, many enterprises report that it is more difficult to implement the financial budget management, even if they are forcibly implemented Not large.