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近年来,随着市场经济的建立与不断完善,预算管理对企业经营绩效的影响备受重视,预算管理已经成为现代化企业不可或缺的重要管理模式。长期以来,企业对于前期预算编制的重视程度远远高于后期预算管理的执行和调整。如何建立有效的制度和流程确保预算的执行效果,协调预算管理与企业绩效间关系已成为当下急需研究的课题。文章通过对预算管理的理解与认识进而全方面的剖析了预算的执行和调整中存在的问题,并对其存在的问题提出了具体的解决方案和措施。
In recent years, with the establishment and perfection of market economy, the impact of budget management on business performance has drawn great attention. Budget management has become an indispensable and important management mode for modern enterprises. For a long time, enterprises have paid much more attention to the preparation of the previous budget than the implementation and adjustment of the latter part of budget management. How to establish an effective system and process to ensure the implementation of the budget and how to coordinate the relationship between budget management and business performance has become the urgent research topic. Through understanding and understanding of budget management, the article analyzes the problems in the implementation and adjustment of budget in all aspects and puts forward specific solutions and measures to the problems.