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全面预算是企业在一定时期内经营、财务等各个方面的总体预算,而企业实施全面预算管理就是以全面预算为基准,对生产经营活动进行协调、控制和考核,促进各级经营管理人员自我约束、自我创造。笔者现结合工作实践,对发电企业实施全面预算管理的有关问题谈点看法。
The overall budget is the overall budget of the enterprise in various aspects such as operation and finance in a certain period of time. The implementation of overall budget management by the enterprise refers to the coordination, control and assessment of the production and operation activities based on the overall budget, and promotes self-restraint of the operation and management personnel at all levels Self-creation. The author now combines work practices, the implementation of a comprehensive budget for power generation companies to talk about the relevant issues.