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在现代市场经济中,企业都要需要进行预算管理,用科学的预算编制、分析与考核机制提高资金使用效率,降低企业成本,从而增强核心竞争力,实现既定的企业经营目标。可见,预算管理在企业运营中有着极为重要的作用。本文首先阐述了预算编制、分析与考核的重要性,然后从目标、职责、制度、绩效考核等方面探索了科学构建预算编制、分析与考核机制的有效措施,以提高预算管理水平。
In the modern market economy, enterprises need budget management, using scientific budgeting, analysis and assessment mechanisms to improve the efficiency of capital utilization and reduce the cost of enterprises so as to enhance their core competitiveness and achieve their established business objectives. It can be seen that budget management plays an extremely important role in business operations. This article first elaborated the importance of budget compilation, analysis and assessment, and then explored the effective measures of scientifically constructing the budget compilation, analysis and assessment mechanism from the aspects of objectives, responsibilities, systems and performance appraisals so as to raise the level of budget management.