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预算是企业计划管理的表现形式 ,是提高企业经营成效的有用工具。企业预算中矛盾和冲突的出现是必然现象 ,解决的关键是重视预算制度中人和技术因素的协调和运用策略。让相关各方员工充分参与制订预算、重视上下预算信息沟通、让各级员工及时了解预算的实施情况 ,有利于预算过程监控 ,同时配套以科学的激励措施 ,使企业预算机制富有成效。
Budgeting is a manifestation of business plan management and a useful tool to improve business performance. The emergence of contradictions and conflicts in the enterprise budget is an inevitable phenomenon. The key to solving this problem is to pay attention to the coordination and application strategies of human and technical factors in the budget system. Letting the employees of all relevant parties fully participate in formulating the budget, paying attention to the communication of budget information from top to bottom and letting employees at all levels keep abreast of the implementation of the budget are conducive to the monitoring of the budget process while supporting the scientific budgetary measures to make the enterprise budget mechanism productive.