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有效实施全面预算管理有利于企业利润的提高,有利于企业经济实力的壮大。然而,目前不少企业并没有对全面预算管理工作加以重视,其在实施过程中也存在着诸多损害企业利益的问题。基于此,笔者从全面预算管理的定义及特征出发,深入分析了当前企业在全面预算管理中存在的主要问题,并结合自身工作实践提出了相应的解决对策。
Effective implementation of a comprehensive budget management is conducive to the improvement of corporate profits, is conducive to the growth of the economic strength of enterprises. However, at present, many enterprises do not pay attention to the work of overall budget management. There are also many problems that damage the interests of enterprises in the process of implementation. Based on this, the author starts with the definition and characteristics of total budget management, deeply analyzes the main problems existing in the overall budget management of enterprises at present, and puts forward the corresponding solutions according to their own work practices.