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企业要以有限的资源,让其经营活动取得尽可能大的经济效益,必须事先做好预算规划工作,实现全面预算管理。全面预算是由一系列预算按经济内容及相互关系排列组成的有机体,通常由业务预算、专门预算和财务预算组成。财务预算是全面预算的核心内容,正确编制企业的生产经营财务预算,能促进企业经济效益的提高,也是企业现代化管理的重要手段。
Enterprises should use limited resources to make their business activities as much as possible economic benefits, we must do a good job in the budget planning in advance to achieve a comprehensive budget management. A comprehensive budget consists of a series of budgets organized according to economic content and interrelationships, usually composed of the business budget, the special budget and the financial budget. The financial budget is the core content of the overall budget. Correctly formulating the financial budget for the production and operation of the enterprise can promote the improvement of the economic efficiency of the enterprise and is also an important means of modernizing the enterprise.