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全面预算管理是现代企业管理的重要方法和工具,目前已经在我国众多企业得到应用。但实施效果不是很理想。除战略层面的影响因素外,在操作层面上的原因主要是由于企业财务人员在推行全面预算管理的过程中没有发挥出应有的积极作用。本文首先对全面预算管理的基本理念进行概述,然后对财务人员在全面预算管理不同环节中的可能贡献进行探讨。
Overall budget management is an important method and tool of modern enterprise management, and it has been applied in many enterprises in our country at present. However, the implementation effect is not very satisfactory. In addition to the strategic level of the factors, the operational level is mainly due to the corporate finance staff in the implementation of the overall budget management process did not play its due positive role. This article first summarizes the basic concepts of total budget management, and then discusses the possible contributions of financial officers in different aspects of total budget management.