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所谓企业全面预算管理指的是按照企业总体战略目标,在对一切经营活动及财务数据进行准确、充分的预测的基础上,通过对执行过程中的全方位监控,将企业实际经营成果与年初制定的目标相比较分析,帮助管理者校正偏差,并最终实现企业战略目标的管理活动。实施全面预算管理是企业提高整体管理水平的保障。本文通过对目前我国企业在实施全面预算管理中存在的普遍问题入手,就如何提高企业全面预算管理提出几点建议。
The so-called corporate total budget management refers to the overall strategic objectives in accordance with all business activities and financial data on the basis of accurate and adequate forecasts, through the implementation process of all-round monitoring, the actual business results and the development of early Compared to the target analysis to help managers correct bias, and ultimately achieve the strategic objectives of the management activities. Implementing a comprehensive budget management is a guarantee for enterprises to improve their overall management level. This article starts with the common problems existing in the implementation of the overall budget management in our country and puts forward some suggestions on how to improve the overall budget management of the enterprises.