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全面预算管理作为企业的一项重要内部控制制度,是整个企业的核心管理手段,尤其在当今公司财权高度集中的管理模式下,实施全面预算管理,将公司内部的责、权、利关系全面规范,有利于优化企业资源配置、提升企业运行效率。文章从全面预算管理的特征入手,对企业预算管理模式存在的问题,以及加强企业预算管理与完善预算机制的措施进行了重点分析。
As an important internal control system of an enterprise, total budget management is the core management measure of the entire enterprise. In particular, under the current centralized management mode of property rights, the implementation of overall budget management will comprehensively regulate the internal relations of responsibilities, rights and interests , Which helps to optimize the allocation of enterprise resources and enhance the efficiency of enterprises. Starting from the characteristics of the overall budget management, the article analyzes the existing problems of the enterprise budget management mode and the measures to strengthen the enterprise budget management and perfecting the budget mechanism.