论文部分内容阅读
企业预算管理作为一种会计管理制度,有利于现代企业制度的建立和实施,有利于加强绩效考核。企业预算管理对于增强企业竞争力,提高企业经营管理水平,有着十分重要的意义。它能够将企业的战略发展目标和各项资源的经营目标紧密结合。本文分析了影响企业预算管理执行和调整的相关因素,以及在实施过程中存在的问题,并提出了相关建议,具有一定的现实意义。
As an accounting management system, enterprise budget management is conducive to the establishment and implementation of the modern enterprise system, which is conducive to strengthening performance appraisal. Enterprise budget management for enhancing the competitiveness of enterprises, improve business management level, has very important significance. It can be the strategic development of the enterprise objectives and various resources closely integrated business objectives. This article analyzes the relevant factors that affect the implementation and adjustment of the enterprise budget management, as well as the problems in the implementation process, and put forward the relevant recommendations, with some practical significance.