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制造企业是我国国民经济的支柱性产业,对我国经济发展具有重要推动作用。全面预算管理贯穿于整个企业生产实践活动中,如企业决策预算、财务预算及业务预算等,对企业良性健康发展产生重要影响。同时,全面预算管理直接影响到会计信息的完整性与合法性。随着我国市场经济制度的不断确立,企业在开展财务管理过程中,越来越重视全面预算管理。为此,制造企业应立足于战略发展角度,以此为根基审视自身的全面预算管理工作,并做到在实践工作中不断创新预算管理实施策略。
Manufacturing enterprises are the pillar industries in our country’s national economy, which play an important role in promoting China’s economic development. The overall budget management runs through the entire enterprise production practice activities, such as the enterprise decision-making budget, the financial budget and the business budget, which have a significant impact on the healthy development of the enterprise. At the same time, the overall budget management directly affects the integrity and legitimacy of accounting information. With the continuous establishment of the market economy system in our country, enterprises pay more and more attention to the overall budget management in the process of financial management. To this end, manufacturing enterprises should be based on the strategic development perspective, as a fundamental review of its own comprehensive budget management, and to practice innovation in the implementation of budget management strategies.