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全面预算管理制度的应用不仅要定位制定预算的主体,构建科学预算管理制度体系,还要明确预算管理的重点和原则,制定切实可行的预算管理方案。更要规范和完善预算管理操作行为,抓好控制和评价两个环节,确保预算目标的圆满实现。同时在全面预算管理实施中还应避免出现的问题。推行以财务管理为基础的全面预算管理制度,不断提高企业经营活动的可控性、可调性,提升了企业的经营管理水平。
The application of the comprehensive budget management system should not only locate the main body of the budget formulation, establish the scientific budget management system, but also clarify the key points and principles of budget management and formulate practical budget management solutions. We must standardize and improve the operation of budget management practices, do a good job in the control and evaluation of two aspects to ensure the successful realization of the budget objectives. At the same time, the problems that should be avoided in the implementation of the overall budget management should also be avoided. The Bank implemented a comprehensive budget management system based on financial management and continuously improved the controllability and adjustability of its business operations so as to enhance its management level.