以战略为导向,以公司整体经营目标为基础的预算,已成为企业不可或缺的管理手段,在经营管理中起着目标激励、过程控制及有效奖惩的重要作用。如何建立高效的预算管理体系是现代企业面临的一个问题,本文就如何建立预算体系做简要阐述。一、预算的工作范围及目标预算管理要建立适合企业发展内外部环境的预算管理体制和工作流程,明确职责,有效考核,降低预算执行差异率,采取建立高效的组织体系,宣传贯彻预算管理理念,严密预算编制,严格预算管控,深入预算 The strategy-oriented and based on the company’s overall business objectives of the budget, has become an indispensable management tool in the business management plays a target incentive, process control and effective rewards and punishments important role. How to establish an efficient budget management system is a problem that modern enterprises are facing. This article briefly describes how to establish a budget system. First, the scope of the budget and the target budget management To establish a budget management system and workflow suitable for the internal and external environment for enterprise development, clear responsibilities, effective assessment, reduce the rate of budget execution differences, to establish an efficient organizational system, publicity and implementation of the concept of budget management , Strict budget preparation, strict budget control, in-depth budget