一、新形势下企业预算管理应具有的新观念1.企业预算管理应具有战略性。预算体现的是企业战略意图,其实质是根据企业战略来配置资源,因此,企业预算管理的出发点和立足点应是企业战略目标。企业的全面预算管理除了具备预算的协调、控制、激励作用外,还应有提升企业的管理能力、 First, the new situation should have a new concept of enterprise budget management 1. Enterprise budget management should be strategic. The budget reflects the strategic intent of the enterprise, and its essence is to allocate resources according to the enterprise strategy. Therefore, the starting point and foothold of the enterprise budget management should be the strategic goals of the enterprise. In addition to budgetary coordination, control and motivation, the enterprise's overall budget management should also enhance the management ability of enterprises,