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近年来,企业的预算管理逐渐成为人们关注的话题。企业集团全面预算管理是对企业的生产经营活动的一种管理行为,通过将实际资金收入支出情况与预算相比较,从而明确和调整企业的生产发展计划,实现企业的发展目标。这已经是当前企业必不可少的内部管理活动。本文从企业集团全面预算管理的含义入手,浅析了当前企业集团全面预算管理存在的部分问题,提出了三点对改善企业集团全面预算管理的解决对策,希望对企业集团全面预算管理活动的开展提供建议。
In recent years, the budget management of enterprises has gradually become a topic of concern. The overall budget management of an enterprise group is a kind of management behavior of the enterprise’s production and operation activities. By comparing the actual expenditure of funds and budget with the budget, the enterprise’s production development plan can be clarified and adjusted so as to achieve the development goal of the enterprise. This is already an essential internal management activity of the enterprise. Based on the meaning of enterprise budget management, this paper analyzes some problems existing in the current budget management of the enterprise group, puts forward three solutions to the problem of improving the overall budget management of the enterprise group, hoping to carry out the overall budget management activities of the enterprise group Give suggestion.