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全面预算管理在集团企业中的实施有着很重要的意义,是企业内部控制制度的重要组成部分。全面预算管理能让管理者更好的发掘机会,发现问题并且采取相应的措施解决。现阶段全面预算管理在实践过程中还是存在一些问题,运用中应采用“以人为本”的思想、正确认识全面预算管理、细化预算目标、积极谨慎地调整预算以及完善鼓励评级制度等方面来完善企业的全面预算管理。
The implementation of total budget management in the group enterprise is of great significance and is an important part of the internal control system of the enterprise. Total budget management allows managers to better explore opportunities, identify problems and take appropriate measures to solve them. At present, there are still some problems in the practice of total budget management. In the application, we should adopt the idea of “people-oriented”, correctly understand the overall budget management, refine the budget target, adjust the budget prudently and prudently, and improve the incentive rating system Improve the enterprise’s overall budget management.