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近几年来,随着国家经济的发展,财务管理的手段也在不断地加强,预算管理作为计划性的财务管理手段,在我国各个企业都起到了举足轻重的作用,并且还得到了充分的应用。而预算管理是否能够达到理想的目标,关键在于预算管理模式的科学有效性以及能否适应企业的具体要求。在国家经济与科技快速发展的今天,企业所处的环境有着翻天覆地的变化,尤其是对于水泥企业而言,面临着巨大的挑战。因此,要使水泥企业不断走向成熟,就必须要根据水泥企业的要求与特点,建立合理的预算管理模式,只有这样,才能够达到水泥企业的目标,提升水泥企业财务精细化管理水平。
In recent years, with the development of the national economy, the means of financial management are constantly being strengthened. As a planned financial management tool, budget management plays a decisive role in all enterprises in our country and has been fully applied. Whether the budget management can achieve the ideal goal lies in the scientific effectiveness of the budget management mode and the ability to adapt to the specific requirements of the enterprise. Nowadays, with the rapid development of economy and science and technology in our country, the environment in which the enterprises are located has undergone tremendous changes. In particular, the cement enterprises are facing enormous challenges. Therefore, in order to make cement enterprises continue to mature, it is necessary to establish a reasonable budget management mode according to the requirements and characteristics of cement enterprises. Only in this way can we reach the goal of cement enterprises and enhance the fine management of cement enterprises.