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全面预算管理作为一种先进、科学的管理工具,对国有企业加强自身管理、增强综合实力、提高企业经济效益具有重要意义。然而,当前许多国有企业在推行全面预算管理过程中,存在不少问题,诸如预算编制脱离实际、执行困难、考核机制缺位等,导致预算管理失去应有的效果。本文将探讨当前国有企业实施全面预算管理中存在的问题,并提出相应的改进建议。
As an advanced and scientific management tool, overall budget management is of great significance to strengthening the management of SOEs, enhancing overall strength and enhancing the economic benefits of enterprises. However, at present, many state-owned enterprises have many problems in implementing the comprehensive budget management process, such as the deviation of budgeting from actual conditions, implementation difficulties and the absence of assessment mechanisms, which have caused budget administration to lose its due effect. This article will explore the current state-owned enterprises to implement the overall budget management problems, and put forward corresponding suggestions for improvement.