一、传统预算管理体系的缺陷(一)传统预算管理手段已经不能满足当下发展需求传统预算管理一般由企业经营预算、企业财务预算、长期资本投资预算组成。该预算管理体系的流程可以归纳为企业根据年度经营目标或者预测的企业利润为基础,结合市场成本编制经营预算和长期投资预算,在编制经营预算时,企业以市场份额为基础,根据市场预测销售数量进行预算制定,长期投资预算则是在充分考虑企业经营成本、设备折旧等基础之上进行初步编制,结合经营预算和长期 First, the traditional shortcomings of the budget management system (A) the traditional means of budget management can no longer meet the current development needs Traditional budget management generally by the enterprise operating budget, corporate financial budget, long-term capital investment budget. The process of the budget management system can be summarized as that the enterprise prepares the operating budget and the long-term investment budget based on the annual operating target or the predicted corporate profit based on the market cost. When formulating the operating budget, the enterprise bases on the market share and predicts the sales according to the market The number of budget formulation, long-term investment budget is in full consideration of business operating costs, equipment, depreciation, etc. based on the initial preparation, combined with the operating budget and long-term