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随着我国市场经济的日益发展与完善,预算管理在企业管理体系中的重要作用越来越凸显。科学预算方案的实施对于企业的发展具有十分重要的意义。在国际社会,预算管理早已被广泛应用并日益成熟,而我国市场经济发展较晚,预算管理尚在初步探索阶段,还存在不少缺陷。本文通过对我国企业预算管理现状的分析,探讨解决相关问题与不足,为企业实施更完善的预算管理提供思路与借鉴。
With the continuous development and improvement of the market economy in our country, the important role of budget management in the enterprise management system has become more and more prominent. The implementation of the scientific budget scheme is of great significance to the development of the enterprise. In the international community, the budget management has long been widely used and increasingly mature. However, the development of the market economy in our country is relatively late. Budget management is still at an initial stage of exploration. There are still many shortcomings. This article analyzes the status quo of China’s enterprise budget management, discusses and solves the related problems and shortcomings, and provides ideas and reference for enterprises to implement better budget management.