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全面预算管理作为企业优化资源配置、提高运行质量、改善经营效益、加强风险管控的管理工具和管理机制,在企业战略管控中已发挥越来越重要的作用。本文通过对全面预算管理应用现状的描述及湖北荆东高速全面预算管理精细化成功实践的剖析,明确了全面预算管理精细化的实质及精细化预算编制的具体方法,对通过精细化方式有效达成全面预算管理的目的与效果进行了有益的探索。
As a management tool and management mechanism for enterprises to optimize the allocation of resources, improve operation quality, improve operating efficiency and strengthen risk management and control, overall budget management has played an increasingly important role in corporate strategic management. Based on the description of the status quo of the application of the comprehensive budget management and the successful practice of the fine management of the comprehensive budget management in Jingdong Expressway in Hubei Province, this paper clarifies the concrete methods of the essence and detailed budget compilation of the comprehensive budget management refinement, The purpose and effect of comprehensive budget management are explored beneficially.