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企业全面预算是当今深化企业内部改革,建立现代企业制度的重要环节,而预算管理作为企业内部管理控制的重要环节已越来越受到人们的重视。实施全面预算管理是企业赖以生存和发展的有力保证。加强预算管理是增强预算严肃性和权威性,促进预算方案顺利实施,实现企业可持续发展的重要保障。本文探析现代企业预算管理存在问题的原因,并提出了强化企业预算管理的措施。
Corporate total budget today is an important part of deepening internal reform and establishing a modern enterprise system. As an important part of internal management control, budget management has drawn more and more attention. Implementing a comprehensive budget management is a powerful guarantee for the survival and development of an enterprise. Strengthening budget management is an important guarantee to enhance the seriousness and authority of the budget, promote the smooth implementation of the budget plan and realize the sustainable development of the enterprise. This article explores the reasons for the problems in the modern enterprise budget management and puts forward the measures to strengthen the enterprise budget management.