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预算管理是现代企业财务管理的基础与前提,是企业日常管理的重要工作之一。预算管理通过管理者有计划的行为来确定目标,促进企业合作与交流,协调组织活动,有助于目标的预测与实施。预算管理的优劣直接关系到企业管理工作状况,关系到企业的整体发展。全面的预算管理已经成为企业不可缺少的重要管理模式,它通过明确的分权,信息与人才的整合,价值增长最终为决策者提供强有力的支持。但是现代企业财务预算管理中存在诸多问题,如预算管理意识较为薄弱,预算编制不够科学,预算管理力度与执行力度不足,激励约束作用较小等。针对上述问题,进行相应的阐述,并提出有针对性、可行性的对策建议。
Budget management is the foundation and premise of modern enterprise financial management, and it is one of the important tasks of daily business management. Budget management establishes goals through the planned actions of managers, promotes cooperation and exchanges among enterprises, coordinates organizational activities, and helps in the prediction and implementation of goals. The pros and cons of budget management are directly related to the status of enterprise management work and related to the overall development of the enterprise. Comprehensive budget management has become an indispensable important management model for enterprises. Through clear decentralization, integration of information and talent, value growth ultimately provides strong support for decision makers. However, there are many problems in the management of modern enterprise financial budgets, such as relatively weak awareness of budget management, inadequate scientific budgeting, insufficient budget management and enforcement, and less incentive and restraint. In response to the above issues, we will elaborate accordingly and propose targeted and feasible countermeasures.