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企业预算管理是在企业战略目标的指引下,通过预算编制、执行、控制、考评与激励等一系列活动,全面提高企业管理水平和经营的效率,提升企业价值的一种管理方法。现阶段,企业核心竞争力的差异更多地表现在战略执行能力上,而全面预算管理所具有的战略性、牵引性、价值导向性等特点,恰恰符合企业战略执行能力的总体要求。实践证明,推行全面预算管理对企业建立现代企业制度,提高管理水平,增强竞争力有着十分重要的意义。
Enterprise budget management is a kind of management method that improves the enterprise management level and operation efficiency and enhances enterprise value through a series of activities such as budgeting, execution, control, evaluation and encouragement under the guidance of enterprise strategic objectives. At this stage, the difference of the core competitiveness of enterprises is more reflected in the ability to execute the strategy, and the characteristics of the strategic, traction and value-oriented of the overall budget management are just in line with the overall requirements of the enterprise’s strategy execution ability. Practice has proved that the implementation of a comprehensive budget management for enterprises to establish a modern enterprise system, improve management, enhance competitiveness is of great significance.