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预算管理是企业一项重要的经营管理活动,预算作为一种量化的详细计划,是未来开展经营活动的依据,量化和可执行性是预算最主要的特征,因此,预算是一种可以据以执行和控制经济活动的、最为具体的计划,是对目标的具体化,是将企业活动导向预定目标的有力工具。本文在分析企业预算控制工作中所面临的困境的基础上,就如何有效的开展预算管理活动提出了一些看法和思考,旨在科学、正确的认识并完善企业预算管理工作。
Budget management is an important business management activities. As a quantitative and detailed plan, the budget is the basis for future business activities. Quantification and enforceability are the most important characteristics of the budget. Therefore, the budget is a The most specific plan for implementing and controlling economic activity is the reification of goals and a powerful tool for directing business activities to a predetermined goal. Based on the analysis of the dilemmas faced by enterprises in their budget control work, this paper puts forward some opinions and reflections on how to carry out budget management activities effectively so as to understand and improve the enterprise budget management science scientifically and correctly.